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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


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 186 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 78 Views 0 comment Print

Can GST Penalty Under Section 125 Be Imposed for Late GST Return Filing?

Goods and Services Tax : Late filing of GST returns attracts late fees under Section 47. Can an additional penalty under Section 125 be imposed? Legal insi...

March 31, 2025 303 Views 0 comment Print

ISD Universe: Understanding Extent of Input Tax Credit Distribution

Goods and Services Tax : Learn about Input Service Distributor (ISD) under GST, ITC distribution rules, and compliance requirements to ensure tax efficienc...

March 31, 2025 441 Views 0 comment Print

How to deal with B2B Vs B2C Credit Note under GST

Goods and Services Tax : Learn the key differences between B2B and B2C credit notes under GST and how to handle them in compliance with tax laws....

March 31, 2025 1281 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 246 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 1278 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 126 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 78 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 13917 Views 4 comments Print


Latest Judiciary


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 18 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 42 Views 0 comment Print

AP HC Sets Aside GST Assessment Order Due for lacking AO’s Signature & DIN

Goods and Services Tax : Andhra Pradesh High Court sets aside GST assessment order against Teju Granites due to missing signature and DIN, allowing fresh a...

April 1, 2025 18 Views 0 comment Print

Madras HC Rules Manual Appeal Filing Date as Online Submission Date

Goods and Services Tax : Madras HC holds that GST appeal filing date is the online submission date, not the physical submission date. Case remanded for rec...

April 1, 2025 39 Views 0 comment Print

Delhi HC Upholds Ban on Mandatory Restaurant Service Charge

Goods and Services Tax : Delhi High Court dismisses NRAI plea, upholds CCPA guidelines banning mandatory service charges in restaurants. Rules practice unf...

March 31, 2025 2004 Views 0 comment Print


Latest Notifications


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 63 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 147 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 90 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 387 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 9162 Views 0 comment Print


Treatment of Advance Received For Future Supply under GST

August 8, 2018 23493 Views 2 comments Print

All suppliers of goods who have not opted for composition scheme, have been exempted from the burden of paying GST on Advances received but supplier of services are not

Special procedure to complete migration of taxpayers to GST

August 8, 2018 1911 Views 0 comment Print

Central Government, on the recommendations of the Council, hereby specifies the persons who did not file the complete FORM GST REG 26 of the Central Goods and Services Tax Rules, 2017 but received only a Provisional Identification Number (PID) may now apply for Goods and Services Tax Identification Number (GSTIN).

GST Composition Scheme for Restaurants

August 7, 2018 50232 Views 10 comments Print

The government has introduced a composition levy under the GST law which provides a simple and easy taxing mechanism for small taxpayers to keep up with GST Compliance. Under this GST composition scheme, a small business having a turnover of less than 100 lakhs can enrol for this composition levy and can pay tax at a predetermined fixed rate on the basis of their turnover. Small taxpayers enlisted under the GST composition scheme need not file monthly GST returns or pay monthly GST payments. In this write-up, we will discuss the implication of composition scheme for restaurants.

Advance Ruling in GST

August 7, 2018 10524 Views 0 comment Print

In the interest of avoiding litigations and trembling investor confidence, the advance ruling plays a very important role. Through this facility, an investor gets clarity over the ambiguous and complex provisions of the law and gets more stability as far as the taxation is concerned. The concept for Advance ruling was first introduced in Income tax laws and later on into the indirect taxes as well.

Exempt, NIL rated, Non taxable and Non GST Supplies in GST

August 7, 2018 266397 Views 19 comments Print

We have come too far from the date of applicability of GST law. Inspite of this there are lot of issues/ matters which are unanswered. One of these are the differences between Exempt and Nil rated Supplies and Non GST and Non Taxable Supplies due to missing the definitions of certain supplies in the Law. […]

Use of words Choice / Value / Superior on packing amounts to branding: AAAR

August 7, 2018 1503 Views 0 comment Print

In the appeal of M/s. Aditya Birla Retail Ltd. (GST AAAR Maharashtra), the appellate authority clarifies the interpretation of ‘brand name’ regarding packaging and GST exemptions. Also, read about the GST AAR ruling on Aditya Birla’s cereal packs.

18% GST on Polished limestone slabs classifiable as other calcareous stone

August 7, 2018 8112 Views 0 comment Print

In re Maheshwari Stone Supplying Co. (GST AAAR Telangana) Issue- Polished / Processed limestone slabs are correctly classifiable under heading 6802 of the GST Tariff? appellant has not made out a case against the decision in impugned Advance Ruling in so far as it has been ruled that ‘Polished / Processed Limestone slabs are. correctly […]

GST on Loan Interest payment by Indian Subsidiary to Foreign Holding Company

August 7, 2018 15690 Views 0 comment Print

The Article analyses the applicability of GST on payment on interest for loans provided to the subsidiary company which is based in India by the holding company incorporated outside India. Whether such services is liable to be exempted from GST? The question has been dealt in a detailed manner in the article.

How 29th GST council meeting reduced tax burden on MSMEs?

August 7, 2018 2400 Views 0 comment Print

The 29th GST council meeting was led by the Union Minister of Finance, Railways and Coal Sh. Piyush Goyal is probably going to achieve noteworthy measures to mitigate the tax burden from the MSMEs whose turnover falls beneath ₹ 1.5 crores.

Input Tax Credit under GST: Onerous Condition To Fulfill

August 7, 2018 4122 Views 0 comment Print

An analysis of Section 16 of Central Goods and Services Tax Act, 2017 related to Eligibility and conditions for taking input tax credit.

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