Sponsored
    Follow Us:

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


Section 16(2)(c) CGST Act: Balancing Revenue Interests & Taxpayer Rights in ITC

Goods and Services Tax : Explore the implications of Section 16(2)(c) of the CGST Act, balancing taxpayer rights and government revenue in Input Tax Credit...

February 11, 2025 8409 Views 1 comment Print

Understanding Section 128A: Waiver of Interest and Penalties

Goods and Services Tax : Learn about Section 128A of CGST Act, introduced to reduce litigation in non-fraud cases, covering tax waivers, notified dates, co...

February 11, 2025 105 Views 0 comment Print

Draft Reply to Notice on Excess ITC Claimed in GSTR-3B Compared to GSTR-2B

Goods and Services Tax : Learn how to address GST notices on excess ITC claimed in GSTR-3B compared to GSTR-2B with structured replies, reconciliation step...

February 11, 2025 132 Views 0 comment Print

GST Provisions for E-Commerce: Key Regulations, Compliance Requirements & Challenges

Goods and Services Tax : The article analyzes the key GST provisions for e-commerce, focusing on regulatory frameworks, compliance requirements, and associ...

February 10, 2025 9123 Views 0 comment Print

Entry Tax: Hauntings of the Past

Goods and Services Tax : Haryana revives entry tax after 8 years, sparking legal concerns. Understand the implications, recovery limits, and legal remedies...

February 10, 2025 3168 Views 0 comment Print


Latest News


GST on Insurance Premium: Status of GoM Recommendations

Goods and Services Tax : The GST Council has deferred decisions on insurance premium taxation, granting more time to the GoM to finalize its recommendation...

February 6, 2025 276 Views 0 comment Print

GST Exemptions for Tirumala Tirupati Devasthanam

Goods and Services Tax : Tirumala Tirupati Devasthanam gets GST exemptions on religious services, but GST of ₹36.28 crore was paid in 2024-25. Details of...

February 6, 2025 231 Views 0 comment Print

GST on NBEMS Fees: Refund Process and Court Order

Goods and Services Tax : NBEMS stopped collecting GST on course fees per court order. Refund processing has begun, but no enquiry has been instituted. Deta...

February 6, 2025 117 Views 0 comment Print

Tax Revenue from Tobacco Products (2016-2024)

Goods and Services Tax : Tobacco tax revenue contributed 1.27%-2.75% of Gross Tax Revenue from 2016-2024. Funds are allocated across government programs, i...

February 6, 2025 54 Views 0 comment Print

GST reduction on health and life insurance premiums: Pending Decisions

Goods and Services Tax : The GST Council deferred a decision on reducing GST on health and life insurance premiums in its 55th meeting as GoM sought more t...

February 6, 2025 72 Views 0 comment Print


Latest Judiciary


CGST Section 61 Reply Doesn’t Bar Section 73 Tax Recovery: SC

Goods and Services Tax : Supreme Court rejects SLP of Goverdhandham Estate against Rajasthan HC's decision in GST dispute over ITC eligibility on elevators...

February 11, 2025 69 Views 0 comment Print

One final hearing granted on payment of 10% disputed tax under GST

Goods and Services Tax : Madras High Court directed granting of one final opportunity of being heard as demanded by assessee on payment of 10% of the dispu...

February 11, 2025 39 Views 0 comment Print

Jurisdiction under Section 73 CGST requires compliance with Section 61 CGST: Rajasthan HC

Goods and Services Tax : Petitioner runs a hotel and registered under GST. It was issued a notice in GST ASMT-10 intimating certain discrepancies which sta...

February 11, 2025 225 Views 0 comment Print

HC directs GST authorities to Decide on Refund Application & Risky Exporter Status

Goods and Services Tax : Kerala HC orders IGST refund decision within two months, reviewing the petitioner’s “risky exporter” status. Refund claim pe...

February 11, 2025 129 Views 0 comment Print

GST Refund for Contractor Approved Despite Locked Payment System

Goods and Services Tax : Orissa HC directs refund of GST differential amount for a contractor despite a locked payment system, ensuring reimbursement withi...

February 11, 2025 69 Views 0 comment Print


Latest Notifications


Weekly Newsletter from CBIC Chairman dated 10th February, 2025

Goods and Services Tax : CBIC detects Rs. 18.10 crore GST evasion in real estate and organizes a CPR training workshop for officers. Post-Budget discussion...

February 11, 2025 354 Views 0 comment Print

List of GST Suvidha Kendra for Biometric Authentication in Maharashtra

Goods and Services Tax : Maharashtra establishes GST Suvidha Kendra for Aadhaar-based biometric authentication and document verification for new GST regist...

February 10, 2025 189 Views 0 comment Print

Procedure for Appeals on Interest or Penalty Under GST

Goods and Services Tax : Clarified procedure for appeals under Section 128A of CGST Act 2017, addressing disputes on interest and penalty where tax is full...

February 10, 2025 4713 Views 0 comment Print

Biometric Aadhaar Authentication for GST in Maharashtra & Lakshadweep

Goods and Services Tax : GST applicants in Maharashtra & Lakshadweep must complete biometric Aadhaar authentication & document verification at GST Suvidha ...

February 8, 2025 330 Views 0 comment Print

GSTN Advisory On E-Way Bill Generation For Goods Under Chapter 71

Goods and Services Tax : GST advisory clarifies E-Way Bill rules for goods under Chapter 71, excluding HSN 7117. Mandatory in Kerala; voluntary EWB generat...

February 6, 2025 2031 Views 0 comment Print


Extended due date to file Form GSTR-1 if T.O. up to Rs 1.5 crores

September 10, 2018 5268 Views 0 comment Print

CBIC extend the due date for filing of FORM GSTR – 1 for taxpayers having aggregate turnover up to Rs 1.5 crores vide Notification No. 43/2018 – Central Tax Dated: 10th September, 2018. For registered persons having aggregate turnover up to Rs 1.5 crores in Kerala, or whose principal place of business is in Kodagu […]

Extension of Due Dates for filing of Form GSTR-1 & GSTR-3B

September 10, 2018 8037 Views 0 comment Print

It has been observed that the number of taxpayers who have filed FORM GSTR-3B is substantially higher than the number of taxpayers who have furnished FORM GSTR-1. Non-furnishing of FORM GSTR-1 is liable to late fee and penalty as per the provisions of the GST law.

HC denies Bail to CA in Bogus Billing Case

September 10, 2018 1101 Views 0 comment Print

Petitioner and her co-accused in connivance with each other had made 35 fake firms and after making fake entries had issued invoices involving tax amount of more than Rupees Ten Crores. In her statement recorded on 02.08.2018, petitioner has admitted that she had prepared fake firms after accepting fee from her co-accused on the basis of fake ID’s and documents. The firms were misused for evading GST by Sandeep Goyal and Rajesh Arora. Case is still under investigation.

Understanding Various Types of GST Returns

September 10, 2018 9978 Views 0 comment Print

GSTR – 1 return basically contains the sales transactions i.e. outward supplies of taxable goods or services. GSTR – 1 return can be filed monthly and quarterly based on the turnover of the taxpayer. If the turnover of the taxpayer is less than INR 1.5 Crore, GSTR – 1 return has to be filed quarterly and if the turnover is more than INR 1.5 Crore, GSTR – 1 return has to be filed monthly.

IGST leviable on sale of Mizoram lottery tickets by distributor in Maharashtra: AAR

September 10, 2018 942 Views 0 comment Print

In re Ecool gaming solutions private limited (GST AAR Maharashtra) In the present case, applicant is recipient of supply in the form of lottery and is located in Maharashtra. The supplier of lottery is the State Government of Mizoram which is located outside State .Therefore as per the provisions of Section 7(1) of the IGST […]

“Vighnaharta” please remove the “Vighnas” of GST Annual Return!

September 10, 2018 4098 Views 1 comment Print

Arjuna (Fictional Character): Krishna, Lord of knowledge Ganesha would arrive soon to bless his devotees. Everywhere the preparations to welcome Ganesha have begun. Amidst the preparation Government has introduced yearly annual return under GST. What do you say about it? Krishna(Fictional Character): Arjuna, Ganesha is also named as “Vignaharta”. He removes all the obstacles in […]

Setting up of Office of Commissioner (GST- Investigation) under CBIC

September 10, 2018 2673 Views 0 comment Print

I am directed to inform that a new post of the Commissioner (GST- Investigation) was created during recent re-organisation of Directorates and field formations. The Commissioner (GST-Investigation) shall be reporting to Member (GST- Investigation) in the Board.

Retrospective amendment: Applicability of interest & penalty

September 10, 2018 11277 Views 0 comment Print

In the Central Goods and Services Tax (Amendment) Act, 2018, there have been several amendments in GST which are effective retrospectively. However, major amendments have been made in section 140 – Transitional credit. The amendment made with retrospective effect from 1 July 2017.

GST Audit applicability for Government Companies

September 10, 2018 23106 Views 7 comments Print

We know that GST audit u/s 35(5) of CGST Act 2017 is applicable for all registered dealer with turnover of > Rs 2 Crore. However by way of Central Goods and Services Tax (Amendment) Bill, 2018, the same has been exempted for Govt companies.

E-Way Bill System : Forthcoming changes/ improvements

September 9, 2018 3414 Views 0 comment Print

E-Way Bill System- Forthcoming changes/improvements in E-Way Bill System After studying the suggestions and feedbacks of the stakeholders of the e-way bill system, it has been decided to add the following changes/improvements in the e-way bill system to help the tax payers in complying with the GST processes and rules. Most of them are validations […]

Sponsored
Sponsored
Search Post by Date
February 2025
M T W T F S S
 12
3456789
10111213141516
17181920212223
2425262728