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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 132 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 765 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 702 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 669 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 246 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 7377 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 14586 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 60 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 117 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 114 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 558 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


Due Date For Claiming ITC oF FY 2017-18 ??

September 8, 2018 37464 Views 3 comments Print

A normal belief in the industry today is that the input tax credit (ITC) in respect of invoices pertaining to FY 2017-18 needs to be claimed on or before the due date for filing of the current September month GSTR-3B return (i.e. 20th October). Is that so ? Let us explore.

Works contracts under GST

September 8, 2018 13473 Views 1 comment Print

What is works contract? In simple words works contract is a contract of service which may also involve supply of goods in execution of the contract. With a service part of contract being basis, works contract is basically a composite supply of both services & goods.  The term Works Contracts has been defined in Section […]

GST Refund: Notification and Circulars dated 04-09-2018

September 8, 2018 37842 Views 1 comment Print

CBIC recently issued  Notification No. 39/2018 – Central Tax,  Circular No. 59/33/2018-GST and Circular No. 60/34/2018-GST all dated 04/09/2018 by which it amended and clarified on GST Refund related issues. Summary of which is as follows:- Increase in refund amount due to exclusion of IGST paid zero rated supplies from Adjusted Turnover Formula for calculation […]

Certain issues in respect of cross empowerment of officers under GST

September 8, 2018 9501 Views 2 comments Print

Recently circular issued by the Chief Commissioner of State Tax asking state officers to carry out enforcement action against the tax payers allotted to Central administration has been widely discussed in the press and in social media. I disagree with the view that such action directed by the Chief Commissioner is not correct and appears […]

GST Returns – Various Forms, Due Dates and Extension Thereof

September 7, 2018 33024 Views 6 comments Print

Current article would help to figure out the different types of forms for return filing under GST, the purpose of return, the person who is liable to file the specific return and its due dates. Further current article also provided a list of due dates extended, affecting different GST returns.

Tax cannot be recovered by issuing notice against Dead person

September 7, 2018 1872 Views 0 comment Print

Without adjudicating the said issue, the second respondent cannot proceed to recover the amount, that too, by issuing a notice against a dead person. Hence, the impugned notice is held to be not sustainable in law.

Benami GST Registration – measures to prevent evasion of tax

September 7, 2018 11649 Views 0 comment Print

The registration procedure under Goods and Services Tax Act is simplified with the objective of ease of doing business. After online application, the applicant is deemed registered within 3 days. Therefore, since Oct 2017 in every Quarterly Performance Report, it has been specifically instructed to field officers to verify the new registrations in their respective jurisdiction.

Input Tax Credit not admissible in respect of GST paid for hotel stay

September 7, 2018 98772 Views 1 comment Print

In re Posco India Pune Processing Center Private Limited (GST AAR Maharastra) Q.1. Whether Input Tax Credit is admissible in respect of GST paid for hotel stay in case of rent free hotel accommodation provided to General Manager and Managing Director of the company? Answer:- Answered in the negative. Q 2. Whether invoice for quality claim […]

How to Maintain Accounts & Registers under GST

September 7, 2018 14220 Views 0 comment Print

The article explains about the requirements of CGST Act and corresponding CGST Rules with respect to maintenance of Accounts and registers under Goods and Services Tax Law. Sec 35 & Sec 36 of the CGST Act explains the various requirements of the act with respect to who, when, how, where related to Accounts and Records to be maintained by the assesse.

GST: Schedule I – Principal & Agent relationship clarified !

September 7, 2018 40770 Views 2 comments Print

CBIC has issued a clarification on ambiguity created by the clauses as in Sch I regard to principal agent relation via Circular no 57/31/2018 -GST dt 04/09/2018

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