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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


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 426 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 11841 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 603 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 1005 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 9750 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 75 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 393 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 207 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 318 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 4860 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


FAQ’s on applicability of GST on Rice

February 23, 2018 82356 Views 14 comments Print

With the roll-out of GST and its implementation, the branded rice has become costlier due to imposition of GST of 5 % on rice with registered brand name. Rice being one of the most consumed cereals is affecting the normal consumers. A person has to pay 5% extra on the consumption of every one kg of branded rice.

Criteria for Selection of cases for Assessment under MVAT Act, 2002

February 23, 2018 4656 Views 0 comment Print

The criteria for Selection (on the basis of probable revenue earning) of the cases for Assessment Scheme-2018- This Scheme may be called the Maharashtra Criteria for Selection (on the basis of probable revenue earnings) of the cases for Assessment Scheme, 2018.

Latest Changes In GSTR-1 & GSTR-5 and other changes

February 23, 2018 17121 Views 1 comment Print

A. Added features in Form GSTR 1 and Form GSTR 5. 1. In GSTR-1 & GSTR5 on addition of records (Invoices/Debit Notes/Credit Notes, an option has been provided to taxpayer to select a lower tax rate for motor vehicle leasing businesses, as per Notification No 37/2017-Central Tax (Rate), dated 13-10-2017. i.e.65% of applicable GST TAX […]

E-way Bill – paraphernalia to curb revenue

February 23, 2018 1893 Views 1 comment Print

E-way bill had been introduced in VAT regime at the different time in different states with different nomenclature. The intention behind introducing the e-way bill was to check movement of goods. Similarly, e-way bill will be introduced from 1st of February mandatorily across the country for interstate movement of goods.

How to lodge complaint/issue on GST Grievance Redressal Portal

February 23, 2018 8769 Views 0 comment Print

1. Taxpayers may access the Grievance Redressal Portal for GST at https://www.selfservice.gstsytem.in/ 2. Enter the keyword related to issue/complain being faced by you in the Type of Issue/Concern box.

Major Issue In Latest Change in GSTR-3B Filling Process

February 23, 2018 6078 Views 0 comment Print

One of the change in filling process of GSTR-3B is as follow:- 1. Fill either CGST or SGST/UGST amount, other tax will get auto filled. Its means when we fill amount in CGST then SGST amount auto fill which is equal to CGST amount. In simple words we cannot fill different amount in CGST and […]

Advisory on Improved GSTR-3B Return Filing Process

February 22, 2018 16077 Views 3 comments Print

A) Advisory to Taxpayers on Improved GSTR-3B Return Filing Process Filing of GSTR 3B Return made easier and user friendly. Optimum utilization of ITC is displayed by System, which however can be edited. The amount to be paid in cash after taking into account ITC, gets displayed. One click Challan preparation to avoid payment of […]

Interesting replies on FM’s Tweet on authenticity of GST Collection figures

February 22, 2018 20073 Views 16 comments Print

GST Revenue Collection figures appearing in certain section of media are not authentic.Therefore,the same may be ignored.The Department of Revenue, Ministry of Finance releases authentic GST Revenue figures for every month through PIB

Latest changein GSTR-3B filling makes GSTR-3B more user friendly

February 22, 2018 8052 Views 0 comment Print

1. Fill either CGST or SGST/UGST amount, other tax will get auto filled. 2. You can now save the Form on confirming details filled in the Table. You can fill balance details later. 3. Preview Form or download it for cross verifying saved details in any table(s) anytime. 4. No more Submit requirement to freeze […]

GST Refund in Case of Exports & Refund of Input Tax Credit in India

February 22, 2018 22218 Views 10 comments Print

GST Refund: Usually when the GST paid is more than the GST liability a situation of claiming GST refund arises. A person can claim refund under section 54 of CGST Act 2017 with relevant Refund rules (Rule No. 89 to 96A). Under GST the process of claiming a refund is standardized to avoid confusion. The […]

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