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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 447 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 11862 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 612 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 1011 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 9753 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 396 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 321 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 4866 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


Assessee takes GST credit of 16.95 Crore wrongly due to server error

February 16, 2018 8817 Views 1 comment Print

The party vide its letter dated 16.10.2017 (copy enclosed), informed that their eligible ITC credit for the month of July, 2017, was Rs 16,948/ ­ each under CGST and SGST and that while taking credit, the SGST credit, due to server error, was credited in their GSTR 38 of July, 2017, as Rs 16,94,76,948/-. Further, the party has informed that, they have mailed twice to GST help desk for rectification (copy enclosed).

Anti-Profiteering – an RTI Experience

February 16, 2018 2160 Views 1 comment Print

The GST Legislation has incorporated an Anti-Profiteering clause (‘APC’) under Section 171 of Central Goods and Services Tax Act, 2017 (‘CGST Act’). The basic idea behind such clause is to keep a check on the Inflation (if any) arising out of the introduction of GST in India.

21 FAQs on IGST refunds on goods exported out of India

February 15, 2018 26958 Views 4 comments Print

Board has been continuously receiving representations from exporters and trade association in relation to pending IGST refund . In order to bring clarity amongst the exporters/trade associations. it has been decided to release Frequently Asked Questions (FAQ) on IGST refund which may be Circulated to create awareness amongst the EXIM community,

Video: GST Rate and Classification of Sarees

February 15, 2018 5292 Views 2 comments Print

Hello Friends, There is a gross confusion among the dealers and professionals as to what will be the gst rate of saree . Whether it will be decided on the Sale Price of the saree as in case of other garments and articles or flat rate of 5%.

Impact of GST on restaurant industry is largely positive: Grant Thornton report

February 15, 2018 19803 Views 0 comment Print

Business owners from restaurant industry in Mumbai and Bengaluru believe that the impact of Goods & Services Tax (GST) is largely positive. According to a report by Grant Thornton in India –  Bon Appétit – Emerging trends, opportunities and challenges in Indian restaurant industry, 70 per cent of the restaurant owners believe GST is a […]

HC releases Vehicle seized due to Expiry of E-Way Bill

February 15, 2018 3678 Views 0 comment Print

Jaspreet Kalra Vs. Union of India (High Court of Uttarakhand) It is the contention of learned senior counsel that the vehicle of the petitioner has been seized by respondent no.3 thereby imposing a penalty of Rs.5,03,125/- equal to the IGST (the tax amount) on the technical ground that the validity of e-way bill had expired […]

Carry forward of KKC, EC etc. into GST: Implications of recent Delhi High court decision

February 15, 2018 19701 Views 2 comments Print

Education Cess was being levied on Central Excise and Service Tax from 10.09.2014. Education Cess paid on the purchase was available as a credit against payment of education cess on payment on the output removal.

Court Verdict on GST Implementation & hardships faced by tax payers

February 14, 2018 2643 Views 1 comment Print

The petitioner approached the high court with the grievance that despite being granted the provisional GST registration, it was not able to access its online profile on the GST network and that it is not even able to generate e-way bills which had paralyzed its business activities. It was also not able to file the tax returns or pay tax or complete other compliances.

Compendium of Judicial Pronouncements (Relevant under GST Regime)

February 14, 2018 3441 Views 0 comment Print

New Book on GST Namely Compendium of Judicial Pronouncements (Relevant under GST Regime) Authored by Dr. Sanjiv Agarwal and published by Bloomsbury Publishing India Pvt. Ltd. Book is priced Rs. 1995/- and have 1150+ Pages.

Procedure to obtain CST declarations for period starting from 01/04/2016

February 14, 2018 27162 Views 1 comment Print

he dealers registered under the CST Act, 1956, on or after 25.05.2016 can apply for eCST declarations for the periods starting from 01.04.2016 on the SAP System available on the web Portal mahagst.gov.in. The process of raising, downloading and cancelling CST declarations has been explained in Trade Circular No 8T of 2017.

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