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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


Rule 39 of CGST Act – ITC Distribution: Practical Insights & Examples

Goods and Services Tax : Explore Rule 39 of the CGST Act, detailing ITC distribution by Input Service Distributors, key amendments, pro-rata allocation, an...

March 29, 2025 1200 Views 0 comment Print

Key GST Compliances for Year-End: Deadlines & Requirements

Goods and Services Tax : Ensure GST compliance before the financial year ends. Key tasks include registration updates, invoice checks, return reconciliatio...

March 29, 2025 4359 Views 0 comment Print

Clarifications on GST Amnesty Scheme Benefits Under Sec. 128A

Goods and Services Tax : Detailed clarifications on GST Amnesty Scheme under Section 128A and Rule 164 of CGST Rules, covering waivers, application process...

March 29, 2025 2844 Views 0 comment Print

GST Appeal and Waiver Scheme: Need for Deadline Extension

Goods and Services Tax : Explore challenges in GST appeal processes, including procedural gaps, misuse of Section 74, and system inefficiencies. Learn why ...

March 28, 2025 1887 Views 0 comment Print

Latest Amendments in GST related to Hotels & Restaurants

Goods and Services Tax : Explore the latest GST changes for hotels and restaurants effective April 2025, including revised definitions, compliance, declara...

March 28, 2025 2298 Views 0 comment Print


Latest News


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 6396 Views 0 comment Print

FAQs on‘Restaurant Service’ supplied at ‘Specified Premises’

Goods and Services Tax : Understand GST rules for restaurant services in 'specified premises' post-April 2025. Learn about tax rates, declarations, and ITC...

March 28, 2025 2148 Views 0 comment Print

GST on Medicines and Medical Goods: Government Stance

Goods and Services Tax : Insights on GST policies for medicines and medical goods, exemptions for healthcare services, and GST revenue data from 2019 to 20...

March 28, 2025 390 Views 0 comment Print

Maharashtra GST Dept Lists of 7773 Non-Genuine Taxpayers on 28.02.2025

Goods and Services Tax : Maharashtra GST Dept cancels GST registrations of non-genuine taxpayers as of Feb 2025; details include GSTNs, trade names, and ca...

March 28, 2025 7440 Views 0 comment Print

GST Grievances & Recommendations – Sales Tax Bar Association

Goods and Services Tax : Key GST issues faced by taxpayers, including registration delays, documentation challenges, appeal backlogs, and the need for poli...

March 27, 2025 456 Views 0 comment Print


Latest Judiciary


Refund on account of inverted duty structure prior to 18.07.2022 duly admissible

Goods and Services Tax : Andhra Pradesh High Court held that notification no. 9 of 2022, Central Tax (Rate) is effective only from 18.07.2022 and hence ref...

March 29, 2025 18 Views 0 comment Print

Calcutta HC directed to consider GSTR-9 in case ITC not reflected in GSTR-3B

Goods and Services Tax : Calcutta High Court held that GSTR-9 returns should also be considered in case the Input Tax Credit (ITC) not reflected in GSTR-3B...

March 29, 2025 72 Views 0 comment Print

Return & Form 26AS Mismatch: Madras HC Set Aside GST Assessment Order

Goods and Services Tax : Madras High Court quashes GST assessment order, mandates personal hearing, and allows document submission after 10% tax deposit....

March 29, 2025 48 Views 0 comment Print

Stressed Assets Stabilization Fund is a deemed dealer under MVAT Act

Goods and Services Tax : Bombay High Court held that Stressed Assets Stabilization Fund is a deemed dealer as per Explanation to section 2(8) of the Mahara...

March 28, 2025 63 Views 0 comment Print

Charger not to be taxed separately when it is sold with cell phone: SC

Goods and Services Tax : Vide the present appeal it is mainly contesting that when a cell phone is sold along with a charger, there is only one Maximum Ret...

March 28, 2025 171 Views 0 comment Print


Latest Notifications


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 162 Views 0 comment Print

GST Rules Amended: Key Changes in Refund and Appeals

Goods and Services Tax : The CBIC has amended GST Rules 2017, introducing changes in refund eligibility and appeal procedures. Effective from March 27, 202...

March 28, 2025 4566 Views 0 comment Print

GST: Section 128A Clarifications on Waiver of interest and penalties

Goods and Services Tax : New GST circular clarifies payment via GSTR-3B for Section 128A benefits, and appeal withdrawals for mixed period demands....

March 28, 2025 6363 Views 0 comment Print

Maharashtra PSU Tax Arrears Settlement Act, 2025

Goods and Services Tax : Maharashtra's 2025 Act allows PSUs to settle tax arrears, interest, penalties, and fees under various state tax laws. Learn about ...

March 27, 2025 93 Views 0 comment Print

Kerala SGST Act: Interest & Penalty Waiver Guidelines

Goods and Services Tax : Learn about the Kerala SGST Act's interest and penalty waiver under Section 128A, eligibility, application process, and compliance...

March 26, 2025 156 Views 0 comment Print


Place of supply – Intermediary Services

September 1, 2018 25647 Views 4 comments Print

The confusion still persists about payment of CGST + SGST or IGST on intermediary services. We have tried to analyses the legal position and implications thereof. As per Section 2(13) of IGST Act:  (13) “intermediary” means a broker, an agent or any other person, by whatever name called, who arranges or facilitates the supply of goods […]

Goods seized for non filing of Part-B of E-way Bill must be be released on security

September 1, 2018 1449 Views 0 comment Print

The submission of Sri Vishwjit, learned counsel for the petitioners is that the seizure is on account of non filing Part-B of E-way Bill. Part-B of E-Way Bill requires the details of the vehicle carrying the goods and the destination.

Input Tax Credit with respect to Customs House Agents / Broker Services

September 1, 2018 9126 Views 1 comment Print

GST is settling down and the council is the ray of hopes for further journey and so far. Although, we are trying to comply with the stringent provisions about availment of the Input Tax credit, we are still grappling with few of the input services. Typically, industry keeps importing inputs and capital goods from outside […]

Verification of Transitional Credit (TRAN-1) claimed under GST in Electronic Credit Ledger

September 1, 2018 88257 Views 0 comment Print

It is hereby clarified that the MGSTD (State Tax) authorities should only verify the Transitional Credit in respect of MVAT and Entry Tax. In other words, the State Tax Authorities should not undertake the verification of the CENVAT credit pertaining to the Central Excise Act or, as the case may be, the Service Tax Act.

Circular on eligible and in-eligible GST refund amount & Legal aspects

September 1, 2018 12501 Views 0 comment Print

Maharashtra Govt issued Guideline on Legal aspects about the admissibility or inadmissibility of ITC under MGST Act and rules made thereunder and Quantification of eligible and in-eligible refund amount, and further process in this behalf vide Trade Cir. No. 22T of 2018 dated 01.09.2018 Office of the Commissioner of State Tax, (GST), 8th floor, GST […]

Rate of GST on Ramming Mass & crushed quartz stones

September 1, 2018 8178 Views 0 comment Print

In re Raghav Productivity Enhancers Limited (GST AAR Rajasthan) Ramming Mass which is a Refractory Material, is classifiable under HSN code 3816 and would attract 18% rate of tax under GST (9% CGST + 9% SGST). Quartz powder obtained by crushing Quartz stones falls under HSN code 2806 and would attract 5% rate of tax […]

Margin Scheme under GST Regime

September 1, 2018 1947 Views 0 comment Print

Hello friends, greetings for the day in the current article we will discuss about margin scheme also known to be as second hand goods scheme in which goods which are brought to the market and goods are sold as second hand item then procedure and provisions are given in GST laws we will discuss about […]

HC declines to extend time limit to file GST TRAN-1 for Technical Glitches in absence of evidence of genuine attempts to file return

August 31, 2018 1092 Views 0 comment Print

Gujarat HC dismisses petition by Apollo Screens Pvt Ltd. to carry forward CENVAT Credit, citing lack of evidence for technical filing errors.

New system will allow taxpayers to amend their GST Returns

August 31, 2018 2010 Views 1 comment Print

On the GST front, four Amendment Acts have been notified. These aim at reducing the compliance burden and enhance the ease of doing business. One of the most important features is that they facilitate the new system of return filing approved by the GST Council and will allow taxpayers to amend their tax returns in […]

Simplifying GST Registration Procedure

August 31, 2018 2016 Views 0 comment Print

Indirect taxation has seen its biggest reform with the introduction of Goods and Service Tax Act. India is heading towards digitization and introduction of Goods and Service Tax is the biggest example of the same. Various procedure like registration, return filing, preparation of payment challan, refund etc. has been made online under Goods and Service Tax.

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