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


Input Credit Reversal Under Section 16(2) of GST – Key Rules

Goods and Services Tax : Learn about Input Credit Reversal under Sec 16(2) of GST, its conditions, impact on buyers and sellers, and compliance requirement...

February 12, 2025 384 Views 0 comment Print

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 11751 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 588 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 954 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 9711 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 285 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 234 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 126 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 57 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


GST Assessment Order Invalid Without DIN: Andhra Pradesh HC

Goods and Services Tax : Andhra Pradesh HC quashes GST assessment order due to missing DIN, citing Supreme Court and CBIC guidelines. Fresh assessment dire...

February 11, 2025 381 Views 0 comment Print

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 204 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 48 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 315 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 159 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 426 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 228 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 4842 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 372 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 2100 Views 0 comment Print


From 1st “April”, transporters can’t make “fool” due to E-way Bill!

April 2, 2018 13098 Views 1 comment Print

Some transporters dodge the GST officers by doing illegal transportation of goods. But from 1st April 2018, generation of E-way bill becomes compulsory for transportation of inter state supplies, for eg: Supplies from Maharashtra to Gujrat. So it would be difficult to fool (tax evasion) the GST authorities.

PVC Carpet Mat taxable at 18% GST: AAR Maharashtra

April 2, 2018 5877 Views 0 comment Print

Heading 3918 covers floor coverings of plastics, whether or not self-adhesive, in rolls or in the form of tiles. We also find that the applicant informs that the manufactured product is a product of running length which is then cut into size as given/specified by the customer. The product is described as being a PVC Carpet Mat and therefore, it is clear that the impugned product would fall in the entry no. 104A of Schedule III, thereby attracting tax at the rate of 18% (9% each of CGST and SGST).

Goods can’t be detained for mere infraction of procedural GST Rules

April 2, 2018 1929 Views 0 comment Print

A taxable person transports the goods procured by them for own use to the site where the goods are to be consumed.

No prohibition under GST Law on Transporting of Goods to Unregistered Person: HC

April 2, 2018 1806 Views 0 comment Print

The specific case of the petitioner is that the consignment was intended to be supplied to three parties for quality appraisal on job work basis. Such transactions are not prohibited. Such goods in terms of the provisions contained in the CGST and SGST Act are to be transported on delivery chalans. The question whether the person to whom such goods are supplied has registration is irrelevant in the context of the statutes.

4 new facilities on GST Portal or in GST Forms / Utilities wef 01.04.2018

April 2, 2018 42747 Views 5 comments Print

Offline Tool of Form GSTR 1 has been modified to allow taxpayer to delete more than 2500 Invoices at one go. A Reset Button has been enabled for Form GSTR 3B, which were in submit status as on 20th February 2018. Taxpayers can now click on the reset button, which opens up Form GSTR-3B in […]

Smooth roll out of e-Way Bill system from 01st April, 2018

April 2, 2018 2085 Views 0 comment Print

As per decision of the GST Council, e-Way Bill system became mandatory from today i.e. 01st April, 2018 for all inter-State movement of goods. The implementation of the nationwide e-Way Bill mechanism under GST regime is being done by GSTN in association with the National Informatics Centre (NIC) and is being run on portal namely  […]

No violation of election code of conduct due to GST Council Recommendations: HC

April 1, 2018 1179 Views 0 comment Print

In terms of Article 279A of the Constitution of India, it cannot be said that the recommendations made by the Goods and Services Tax Council are in violation of the Code of Conduct.

Consider representation on applicability of GST on contract work for which agreements were executed prior to 01.07.2017: HC

April 1, 2018 2856 Views 0 comment Print

Petitioner made representations stating that the contract works for which the agreements were executed prior to 01.07.2017 GST cannot be imposed and 2% VAT alone is applicable.

Denial of Transitional VAT credit under GST Regime: HC issues notice to Govt

April 1, 2018 2781 Views 0 comment Print

Petitioner has challenged second proviso to sub-section (1) of section 140 of the Gujarat goods and service tax act, 2017 under which certain restrictions have been imposed on a dealer for taking tax credit under then the VAT act. counsel for the petitioner submitted that the provision deprives a dealer to his vested right and thus, the statute acts retrospectively and also imposes an unreasonable restriction.

Release Goods detained under GST on furnishing of Simple Bond: Kerala HC

April 1, 2018 996 Views 0 comment Print

Petitioner seeks release of the goods detained by the second respondent under Section 129 of the Central Goods and Services Tax Act as also the Kerala State Goods and Services Tax Act.

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