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Goods and Services Tax

Goods and Services Tax India: Read all latest GST news, articles, notification, circulars, case laws news on, MVAT DVAT PVAT GST GSTN IGST CGST GST Council GST Rates SGST GST Forms GST Rules.

Latest Articles


Importance of GST Registration for Startups in India

Goods and Services Tax : In India, starting a business can be thrilling due to the challenges and immense opportunities this market has to offer. Adhering ...

April 1, 2025 129 Views 0 comment Print

All about Section 128A GST Amnesty Scheme 2024 & ITC Reinstatement

Goods and Services Tax : Learn about GST Amnesty Scheme 2024 under Section 128A and ITC reinstatement under Section 16(5) for FY 2017-21, with deadlines an...

April 1, 2025 756 Views 0 comment Print

FY 2024-25 for GST: A Year of SCNs, Audits and Compliance Hurdles

Goods and Services Tax : FY 2024-25 saw numerous GST audits and SCNs, creating compliance hurdles. Retrospective demands and procedural issues challenged b...

April 1, 2025 690 Views 0 comment Print

GST Exemption for Tour Operator Services – A Simple Guide for Everyone

Goods and Services Tax : Introduction If you’re a tour operator offering package tours to foreign tourists, and the tour covers places inside Ind...

March 31, 2025 666 Views 0 comment Print

GST Exemptions on Training Services in Art, Culture, Yoga, and Sports

Goods and Services Tax : Learn about GST exemptions on training services in art, culture, yoga, and sports under Notification No. 12/2017. Know eligibility...

March 31, 2025 243 Views 0 comment Print


Latest News


Representation for Extension of Section 128A GST Amnesty Scheme

Goods and Services Tax : The Sales Tax Bar Association (STBA) Delhi seeks an extension of the GST Amnesty Scheme deadline to 30th June 2025 due to taxpayer...

March 31, 2025 486 Views 0 comment Print

2FA Mandatory for e-Way Bill & e-Invoice from April 2025

Goods and Services Tax : From April 1, 2025, 2FA is mandatory for taxpayers and transporters using the e-Way Bill and e-Invoice systems. Learn about OTP a...

March 31, 2025 6558 Views 0 comment Print

CBI Arrests CGST Officer, Private Person for ₹13K Bribe

Goods and Services Tax : CBI arrests CGST Superintendent and a private individual in Delhi for accepting ₹13,000 bribe. Investigation ongoing....

March 31, 2025 231 Views 0 comment Print

Railways Revenue From Non-Confirmed Waitlisted Tickets And GST

Goods and Services Tax : Details on waitlisted railway ticket revenue, GST collection, and refund policies. Learn about cancellation charges and government...

March 31, 2025 114 Views 0 comment Print

Request for GST Amnesty Tax Payment deadline Extension

Goods and Services Tax : Tax Bar Association requests an extension of the GST Amnesty Scheme tax payment deadline from March 31 to May 31, 2025, citing lim...

March 29, 2025 14580 Views 4 comments Print


Latest Judiciary


Carbonated Fruit Drinks Classifiable Under CTH 2202 99 20, GST @12%: Gauhati HC

Goods and Services Tax : Mere presence of carbon dioxide or carbonated water cannot be treated to classify the subject items under water or carbonated wate...

April 1, 2025 57 Views 0 comment Print

GST Refund admissible if State of Telangana failed to transfer relevant TDS amount pertaining to State of Maharashtra

Goods and Services Tax : The petitioner raised bills on respondent No.4 based on the works executed from time to time, TDS @ 2% on the total value of the b...

April 1, 2025 114 Views 0 comment Print

GST Refund claim filed within two years from relevant date cannot be rejected

Goods and Services Tax : In W.P.No.6541 of 2022, the petitioner has challenged the Circular No.125/44/2019 dated 18.11.2019 issued by the third respondent ...

April 1, 2025 132 Views 0 comment Print

Bombay HC Stays Garnishee GST Notice Amid Deadline Dispute

Goods and Services Tax : Bombay HC grants interim stay to NTT Data on Rs 2.18 Cr GST demand (FY19-20), citing challenge to Sec 168A notification validity &...

April 1, 2025 111 Views 0 comment Print

Calcutta HC Upholds GST Penalty for E-Way Bill Mismatch as Intent to Evade Tax Proven

Goods and Services Tax : Calcutta High Court upholds a GST penalty for an e-way bill mismatch, ruling it indicated tax evasion. The case highlights strict ...

April 1, 2025 348 Views 0 comment Print


Latest Notifications


Gross and Net GST revenue collections for the month of March, 2025

Goods and Services Tax : India's GST revenue grew in March 2025. View gross and net collections, state-wise data, and growth percentages in this official r...

April 1, 2025 507 Views 0 comment Print

CBIC Updates on Revenue, CGST Amnesty & Maritime Training

Goods and Services Tax : CBIC highlights revenue collection efforts, CGST amnesty deadline, a new maritime training center, and retirements in its March 31...

March 31, 2025 186 Views 0 comment Print

Chhattisgarh GST Dept. Raises Intra-State E-way Bill Limit from April 01, 2025

Goods and Services Tax : Chhattisgarh GST Department raises e-way bill limit for intra-state goods movement; effective April 1, 2025. Limits vary by goods....

March 31, 2025 519 Views 0 comment Print

Haryana One Time Settlement Scheme for Recovery of Outstanding Dues, 2025

Goods and Services Tax : Haryana introduces One Time Settlement Scheme 2025 for outstanding tax dues recovery. Details on application, payment, waivers, an...

March 31, 2025 312 Views 0 comment Print

CGST Offices to Remain Open on 29th to 31st March 2025

Goods and Services Tax : All CGST field formations will be operational on 29th, 30th, and 31st March 2025 to ensure uninterrupted service during the financ...

March 29, 2025 423 Views 0 comment Print


Section-7 Meaning and Scope of Supply under GST

November 23, 2018 142617 Views 3 comments Print

SCHEDULE III ACTIVITIES OR TRANSACTIONS WHICH SHALL BE TREATED NEITHER AS A SUPPLY OF GOODS NOR A SUPPLY OF SERVICES 1. Services by an employee to the employer in the course of or in relation to his employment. 2. Services by any court or Tribunal established under any law for the time being in force.

How to Calculate Eligible and Reverse Ineligible Input Tax Credit and on Capital Goods as per Rule 43

November 23, 2018 5214 Views 0 comment Print

Subject to the provision of sub-section (3) of Section 16 of CGST Act, where the registered person claimed depreciation on tax amount charges on the cost of capital goods under Income Tax Act, 1961, he is not allowed to take the input tax credit of that tax amount. And, as per the provisions of sub-sections […]

Andhra Pradesh Goods And Services Tax (Amendment) Act, 2018

November 23, 2018 1713 Views 0 comment Print

Andhra Pradesh Goods And Services Tax (Amendment) Act, 2018 received the assent of the Governor on the 19th October, 2018 and the said assent is hereby first published on the 23rd October, 2018 in the Andhra Pradesh Gazette for general information

Returns and Procedures under UAE VAT

November 23, 2018 6501 Views 1 comment Print

VAT Return, also known as ‘Tax return’ is a periodical statement which a registered person needs to submit to the authority. The details and data to be furnished in the VAT return for the purpose of tax are specified in the UAE VAT executive regulations. All the details as required in VAT Return need to be prepared in accordance with the VAT Return format issued by the authority.

Registration Provisions and Procedures under UAE VAT

November 22, 2018 4494 Views 2 comments Print

Being registered under the VAT law means that a business is acknowledged by the government, as a supplier of Goods and Services and is authorized to collect VAT from customers and remit the same to the government. Only VAT registered businesses will be allowed to do the following: Charge VAT on taxable supply of goods and […]

Significance of GSTR-1 & GSTR-2 : Filing of GSTR-9, GSTR-9A, GSTR-9B, GSTR-9C

November 22, 2018 44082 Views 2 comments Print

For the Financial Year 2017-18, due date for filing Gstr-9 – Annual Return, is 31st December 2018 according to Goods and Services Act, 2017. GSTR 9 form is an annual return to be filed once in a year by the registered taxpayers under GST including those registered under composition levy scheme. It consists of details regarding the supplies made and received during the year.

AAR cannot allow grouping of a Good under different HSN code

November 22, 2018 885 Views 0 comment Print

In re Oriental Carbon & Chemicals Ltd. (GST AAR Haryana) Although, the applicant has submitted that it is supplying the goods in question in domestic market (i.e. within the Country) under the heading 2802 and charging GST @ 18% and intends to continue doing same yet it doesn’t seem logical that the same good for […]

External & Infrastructural Development Charges forms part of value of taxable supplies

November 22, 2018 4383 Views 0 comment Print

In re Ashiana Housing Ltd. (GST AAR Haryana) Q. Whether the amount of statutory charges, i.e. External Development Charges and Infrastructural Development Charges, recovered by the Applicant from buyers and paid further to respective government authorities will form part of value of taxable supplies being made by the Applicant? Ans: The clause (a) of sub-section […]

No AAR ruling on applicability of GST notification due to insufficient information

November 22, 2018 768 Views 0 comment Print

In re Madhya Pradesh Pashchim Kshetra Vidyut Vitaran Company Limited (GST AAR Madhya Pradesh) We find from the application that the Applicant has made a specific mention of Sr. No.3A to notification no. 12/2017, which provides NIL rate of GST for composite supply of goods and services where the value of supply of goods constitute […]

No AAR ruling can be given in absence of specific mention of services

November 22, 2018 699 Views 0 comment Print

Applicability of provisions of Sr.no.3 and 3A shall depend upon the nature of supply and no carte blanche ruling can be given to the Applicant without mention of specific service.

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