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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 8454 Views 1 comment 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 105 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 132 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 9150 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 3168 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 69 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 225 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 69 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 357 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 192 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 4713 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 330 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 2031 Views 0 comment Print


Problems encountered in sanction or IGST refund

March 28, 2018 12267 Views 3 comments Print

Wherever information provided in GSTR I is incorrect or insufficient, exporters have been given the option to rectify the same through Table 9A of GSTR 1. The modification done through Table 9A have been transmitted by GSTN to Customs EDI system.

Composition Scheme under GST – Analysis, benefits & drawbacks

March 28, 2018 16236 Views 10 comments Print

Turnover limit under GST Composition Scheme North Eastern State and Himachal Pradesh : Rs. 75,00,000/- In other States : Rs. 1,00,00,000/- Turnover of all businesses registered with the same PAN should be taken into consideration to calculate turnover. Who can’t opt for GST Composition Scheme Taxpayer supplying exempt supplies. Taxpayer having Interstate supplies. Supplier of […]

CBEC simplifies Anti-Profiteering Application Form (APAF – 1)

March 28, 2018 16731 Views 0 comment Print

The interest of consumers under GST is protected by Anti Profiteering Authority. Affected consumers can file their grievance before Standing Committee/State level Screening Committee in terms of Rule 128 of CGST Rules, 2017 using Anti Profiteering Application Form (APAF-1) which has been simplified and made more convenient to use. Download Anti-Profiteering Application Form (APAF – […]

Complicated Composite supply – Works contract supplies to Government

March 28, 2018 7608 Views 0 comment Print

Changes brought in by various amendments in respect of supply of works contract services by sub-contractors, appears to be not meeting the intention of Government to keep the sub-contractors in the status-quo as they stood in the erstwhile tax regime. The tax payers may argue out that the intention prevails over the ambiguous language of the law and may take the benefit of reduced rates even in case of chain below the sub-contractors.

Way Ahead to Transitional Credit under GST

March 28, 2018 13959 Views 0 comment Print

CGST/SGST/UGST Act have detailed provisions regarding the Transitional Credit available to the dealer to ease the Transition to GST. Sec. 139 to Sec. 142 of CGST Act along with Rule 117 to 121 of CGST rules have detailed provisions regarding transition

Finally, stage set for E-way Bill Under GST

March 28, 2018 2793 Views 0 comment Print

​​Four days are only left to implement E-way bill much awaited and much-delayed system in India. After many hassles, GST portal is ready to download more than 1,50,000 E-way bills on daily basis.

GST Appeals- 15 important provisions appellants must know

March 28, 2018 31359 Views 1 comment Print

1. As per the GST Act, CGST & SGST/UTGST officers are both empowered to pass orders. As per the Act, an order passed under CGST will also be deemed to apply to SGST. 2. If an officer under CGST has passed an order, any appeal/review/ revision/rectification against the order will lie only with the officers of CGST. 3. For SGST, for any order passed by the SGST officer the appeal/ review/ revision/ rectification will lie with the proper officer of SGST only.

Special GST Refund drive extended till 31st March 2018

March 28, 2018 1680 Views 0 comment Print

The special drive on refunds to exporters which started from 15th March 2018 is scheduled till 29th March, 2018. All the concerned formations will anyway have their offices open on this day. However, in order to facilitate the exporters, especially the ones who for some reason could not avail of the facility of the special drive on the designated days, I would like all the concerned offices to remain open on 30th (Friday) and 31st March 2018 (Saturday) also.

First order by National Anti-Profiteering Authority- Ruled in favour of Seller

March 27, 2018 11682 Views 0 comment Print

GST – NAA – Supply of Honda Car – Applicant alleged that he was not given benefit of reduced rate of Tax which amounted to profiteering – Whether there was a substantial reduction in the rate of tax on the cars after the GST was implemented as claimed by the applicant and whether the benefit as emanating from such reduced tax rate

GST & Custom offices to remain open on 29th, 30th & 31st March 2018

March 27, 2018 1398 Views 0 comment Print

All field formations of Customs under CBEC will remain open on 29.03.2018, 30.03.2018 and 31.03.2018 and the same will be treated as working days.

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