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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


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 8868 Views 2 comments 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 141 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 198 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 9306 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 3183 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 120 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 93 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 234 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 72 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 375 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 207 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 4737 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 342 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 2046 Views 0 comment Print


APPEAL Provisions under CGST Act, 2017 read with Rajasthan GST Rules, 2017

June 26, 2018 2865 Views 0 comment Print

Article discusses Provisions related to Appeal under CGST Act, 2017 and Rajasthan GST Rules, 2017. It discusses Appeal provisions related to Adjudicating Authority, Appellate Authority, Proper officer, Revisional Authority, Administration of Officers-Centre/State, Time Limit for filing Appeal by person, Time Limit for filing Appeal by Department, Extension of Time Limit, Form of Appeal, Pre-deposit, Adjournment […]

Registration under GST vs Section 9(3) of CGST Act, 2017

June 26, 2018 22146 Views 0 comment Print

Registration under GST is governed by Section 22(1), the whole text has been given in note 2 below, and is divided in 3 stages → Every Supplier needs to be registered as per section 2(105)→GST Registration needs to be taken where the taxable supply is made →GST Registration is required only when “aggregate turnover” Section 2(6) exceeds 20/10 Lakh as the case may be

GST Filing Ledger Related Grievances (PMT-04)- Manual and FAQs

June 26, 2018 8331 Views 0 comment Print

FAQs > Filing Ledger Related Grievances (PMT-04) 1. For which issues can I raise a grievance related to Ledgers? Grievance can be raised in case of following issues: Discrepancy in Electronic Cash Ledger Discrepancy in Electronic Credit Ledger Discrepancy in Electronic Liability Register 2. Who can report grievances? Do I need to be a registered […]

Revised Return under GST? “Aasmaan se nikla aur Khajur mai atka!”

June 25, 2018 33447 Views 17 comments Print

Arjuna (Fictional Character): Krishna, Can the Return under GST be revised? Krishna (Fictional Character): Arjuna, There is no any concept of revised return under GST. So, under GST, no amendment can be made in the return once it is filed. Arjuna: Krishna, What the taxpayer should do if any mismatch occurred in sales after filing […]

CBIC may raise monetary limits at various appellate FORA in legacy matter: Seek suggestions from Pr CC/CC’s

June 25, 2018 1170 Views 0 comment Print

The raising of monetary limits at various appellate FORA in legacy Central Excise & Service Tax matters as a measure towards reduction of Government litigation has been in sharp focus in the past few months.

GST- Recent issues and suggestions

June 25, 2018 7257 Views 4 comments Print

Goods and Services Tax is on the verge of completion of its first year in our Country. The first year was full of doubts & dilemmas. Apart from Tax payers, Tax practitioners and Tax officers were also seen struggling to answer various questions.

GST on Information & amp; Communication Technology (ICT) @ School Project

June 25, 2018 3201 Views 0 comment Print

In re IL & FS Education and Technology Services Ltd. (GST AAR Maharashtra) Question 1. Determining applicability of Entry No. 72 of Notification No. 12/2017-Central Tax (Rate), dated the 28th June 2017 read with Entry No. 72 of Notification No. 12/2017-State Tax (Rate) dated 29.06.2017 to the services provided by the Applicant under the Information and […]

GST registration Cancelled- How to apply for Revocation with FAQs?

June 24, 2018 88977 Views 20 comments Print

FAQs on  Revocation of Cancelled GST Registration Q.1 Where can I apply for revocation of cancelled registration? Ans: A taxpayer, whose registration has been cancelled by the tax official, by initiating suo moto proceedings, can apply at GST portal for revocation of cancelled registration. However, no application for revocation shall be filed if the registration […]

Goods seized for wrong e-way bill date must be released on furnishing of security other than cash or bank guarantee

June 23, 2018 1587 Views 0 comment Print

The petitioner has ought to quash the seizure order dated 05.01.2018 which has been passed against the petitioner on the allegation that there was some wrong declaration on the date in the E-way Bill. The petitioner states that it had been written down inadvertently. Other than that no other allegation has been made against the petitioner.

28th GST Council Meeting Date announced

June 23, 2018 5289 Views 9 comments Print

28th GST Council meeting to be covened through Video Conferencing on 19th July 2018 (Thursday). Some of the important issues include GSTN to be converted to fully Government Entity , Annual GSTR 9 return, AAR Centralisation, Simplification of GST Returns Filing, The Inclusion of Fuels Under GST and Minimum Number of GST Slab Rate.

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