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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


10 Questions to Ask While Reading a GST Order (Like an Advocate)

Goods and Services Tax : Use this 10-point checklist to identify appeal-worthy issues in a GST order. Spot procedural lapses and factual gaps quickly and e...

April 16, 2025 4152 Views 0 comment Print

How to file GSTR-4 Annual return for Composition Taxpayer under GST

Goods and Services Tax : Step-by-step guide to file GST-4 annual return for composition taxpayers. Learn deadlines, penalties, and filing procedure with co...

April 16, 2025 243 Views 1 comment Print

GST on developer right cannot be taxed under reverse charge: Bombay HC

Goods and Services Tax : Bombay HC rules GST on developer rights under a development agreement does not fall under reverse charge as per Entry 5B of Notifi...

April 16, 2025 552 Views 0 comment Print

Legal Aspects of GST Registration & Verification under CGST Act 2017

Goods and Services Tax : Explore the legal aspects, supporting documents, Aadhaar & biometric authentication for registration under the CGST Act 2017, alon...

April 16, 2025 219 Views 0 comment Print

Is Input Service Distributor Registration Compulsory from 1st April 2025

Goods and Services Tax : From April 1, 2025, ISD registration becomes mandatory for ITC distribution among GSTINs, replacing the cross-charge mechanism for...

April 14, 2025 531 Views 0 comment Print


Latest News


GSTN Implements Phase-III Changes to Table-12 of GSTR-1 & 1A from April 2025

Goods and Services Tax : GSTN introduces Phase-III changes to GSTR-1 from April 2025 with dropdown HSN selection, tab-wise B2B/B2C reporting, and value val...

April 15, 2025 1797 Views 0 comment Print

Draft Appeal Section 73 on PMT-09 and absence of GST functionality

Goods and Services Tax : GST appeal challenges demand based on TDS mismatch and lack of PMT-09 functionality to transfer cash ledger between GSTINs during ...

April 7, 2025 891 Views 0 comment Print

GST Collection Trends & Evasion Cases: Govt’s Response

Goods and Services Tax : Analysis of GST collection targets vs. actuals, tax evasion cases, and govt measures like e-invoicing and analytics to improve com...

April 3, 2025 285 Views 0 comment Print

Structural Reforms in Tax Assessment under GST and Recovery

Goods and Services Tax : India implements digital tax reforms, AI tools, and compliance measures. No new 5% GST on food delivery apps. Learn about tech-dri...

April 3, 2025 282 Views 0 comment Print

GST on Food Delivery Apps: Council Review Ongoing

Goods and Services Tax : ndia's GST Council examines 5% GST on food delivery apps like Zomato, Swiggy. Restaurant services face 5% GST without input credit...

April 3, 2025 486 Views 0 comment Print


Latest Judiciary


Registration under KVAT required for education trust managed college supplying food via canteen

Goods and Services Tax : Kerala High Court held that college, managed by an education trust, engaged in supplying food to students through canteen is requi...

April 16, 2025 60 Views 0 comment Print

Allahabad HC Seeks Clarity on GST Penalty Powers under rule 86B & Section 129

Goods and Services Tax : Allahabad HC directs U.P. State to clarify STO's power to impose GST penalty under Rule 86B and Section 129....

April 16, 2025 111 Views 0 comment Print

No GST on Transfer of Development Rights or FSI Service: Bombay HC

Goods and Services Tax : Bombay HC rules on GST applicability to developer agreements, distinguishing them from TDR/FSI transfers under Entry 5B of GST not...

April 16, 2025 4554 Views 0 comment Print

Bombay HC Grants Interim Relief on GST Applicability to Land Development Rights Agreement

Goods and Services Tax : Bombay High Court grants interim relief in GST dispute on land development rights under a revenue-sharing agreement between Nirmal...

April 16, 2025 654 Views 0 comment Print

Calcutta HC Directs Restoration of GST Registration with 45-Day Payment Window

Goods and Services Tax : Calcutta High Court allows reopening of GST portal for Shri Ashis Roychowdhury after setting aside registration revocation due to ...

April 16, 2025 189 Views 0 comment Print


Latest Notifications


CBIC E-Processing for Airport Baggage; DRI Drug Bust

Goods and Services Tax : CBIC to launch electronic clearance for personal import/export at airports. Lucknow CGST's Swachhta initiative. DRI busts Mephedro...

April 16, 2025 105 Views 0 comment Print

HSN Code Changes in GSTR-1 Table-12 from April 2025

Goods and Services Tax : From April 2025, GSTR-1 Table-12 will be split into B2B and B2C with mandatory HSN code selection from dropdown. Manual entry will...

April 11, 2025 9618 Views 1 comment Print

GSTN Advisory on reporting values in Table 3.2 of GSTR-3B

Goods and Services Tax : Important update on GSTR-3B Table 3.2. Starting April 2025, auto-populated inter-state supply values will be non-editable. Learn h...

April 11, 2025 14574 Views 1 comment Print

Kerala SGST: Pecuniary Limits under Section 74A for Proper Officers

Goods and Services Tax : Kerala SGST Circular 10/2025 sets officer-wise monetary limits for notices/orders under new Section 74A of GST Acts, effective now...

April 11, 2025 192 Views 0 comment Print

Proper officer for various provisions under Kerala State GST Act, 2017

Goods and Services Tax : Kerala SGST assigns Section 74A functions to officers, amending Circular 5/2023 as per 53rd GST Council meeting recommendations. E...

April 5, 2025 147 Views 0 comment Print


GST revenue collection for May 2018 

June 1, 2018 3846 Views 0 comment Print

The total gross GST revenue collected in the month of May2018 is Rs.  94,016 crore of which CGST is Rs.15,866 crore, SGST is Rs.21,691 crore, IGST is Rs. 49,120crore (including Rs. 24,447 crore collected on imports) and Cess is Rs. 7,339 crore (including Rs.854 crore collected on imports).The total number of GSTR 3B Returns filed for the month of April up to 31st May, 2018 is 62.47 lakh.

Seva Bhoj Yojna to refund CGST and IGST on Langar served in Gurudwaras and other religious/charitable institutions

June 1, 2018 1566 Views 0 comment Print

Government introduces new scheme ‘Seva Bhoj Yojna’ Scheme seeks to reimburse Central Share of CGST and IGST on Food/Prasad/Langar/Bhandara offered by Religious Institutions The Ministry of Culture, Government of India has introduced a new scheme namely ‘Seva Bhoj Yojna’ with a total outlay of Rs. 325.00 Crores for Financial Years 2018-19 and 2019-20. The scheme […]

Composite supply of exam support services attracts 18% GST: AAR

June 1, 2018 4635 Views 0 comment Print

1. Whether all the activities involved in the exam support service constitute a mixed supply or a composite supply? 2. What will be the rate of GST applicable on the exam support service?

GST on Meat of Sheep or goat, frozen & packed in LDPE/HDPE bags

June 1, 2018 3552 Views 0 comment Print

Meat of Sheep or goat, frozen and packed in LDPE/HDPE bags having varied weight and quantity printed/labelled on such pickings, whether could be held to be packed in unit containers ?

Major Drawbacks of opting for Composition Scheme under GST

May 31, 2018 3990 Views 0 comment Print

The Composition Scheme under GST is extremely important for those traders who have a turnover upto Rs. 1.5 crores* annually. While it has its many advantages, there are also several drawbacks of registering under the GST Composition Scheme which have been addressed in following article:

Refund of GST paid by Exporters on Inward or Outward Supplies

May 31, 2018 5664 Views 0 comment Print

Exporters are entitled to obtain the refund of CGST + SGST / UTGST or IGST paid on inward supplies, when such inward supplies are used for the purpose of export of goods or services or both. Similarly, exporters are also entitled to obtain the refund on IGST paid on exports on outward supplies of goods or services or both. It is ensured incidence of tax is not borne by the exporters.

Un-resolved Issues of the Exporters in GST Regime

May 31, 2018 7452 Views 0 comment Print

Unfortunately, exporters are receiving ends at all times irrespective of the facts which government rules the country, since the schemes and policies are made by the officials of two different ministries, which never coincides with the object of the Government. In spite of the fact that India is one of the Country who is the part of WTO Agreement

Govt. notifies date for e-way bill applicability in 8 States for intra-State movement of goods

May 31, 2018 2493 Views 0 comment Print

Roll out of e-Way Bill system for intra-State movement of goods in Chhattisgarh, Goa, Jammu & Kashmir, Mizoram, Odisha, Punjab, Tamil Nadu and West Bengal.

FORM GSTR-6 due date extended till 31.07.2018

May 31, 2018 21477 Views 0 comment Print

The last date for filing of return in FORM GSTR-6 by Input Service Distributors for the months from July, 2017 to June, 2018 is being extended till 31.07.2018. Relevant Notification is as follows:- Seeks to extend the due date for filing of FORM GSTR-6 for the months from July, 2017 till June, 2018. Government of […]

Taxability of Electricity Under GST

May 31, 2018 93594 Views 4 comments Print

The power sector in a general and practical scenario is a mesh of contracts for engineering, procurement, construction (EPC) to generate electricity, boost energy efficiency and shore up renewable power. And moreover, power generation has grown rapidly in recent years.

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