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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


GST on Club Members’ Contributions: Unconstitutional & Void – Kerala HC

Goods and Services Tax : Kerala High Court declares GST levy on club members' contributions unconstitutional, citing violation of Articles 246A, 366(12A), ...

April 14, 2025 1134 Views 0 comment Print

Tax Treatment & Refund Eligibility for Export of Cigarettes under GST Regime

Goods and Services Tax : Learn about GST rules for cigarette exports, tax treatment, and refund eligibility under LUT or IGST options, including provisions...

April 13, 2025 207 Views 0 comment Print

Direct vs. Indirect Tax: Convergence or Divergence in India?

Goods and Services Tax : Analysis of the evolving relationship between Direct and Indirect Taxes in India, examining revenue recognition and the impact of ...

April 12, 2025 1071 Views 0 comment Print

GST ITC & Supplier Errors: Recent Supreme Court Rulings

Goods and Services Tax : Understand recent Supreme Court decisions on GST ITC denial due to supplier errors. Learn about taxpayer rights to correct genuine...

April 12, 2025 2076 Views 0 comment Print

‘Mere Suspicion’ Not Enough to Arrest under Customs and GST Act

Goods and Services Tax : Arrest under Customs and GST laws needs clear evidence and recorded reasons; mere suspicion is not sufficient, as clarified by the...

April 11, 2025 204 Views 0 comment Print


Latest News


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 822 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 273 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 252 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 459 Views 0 comment Print

Representation for Extension of Section 128A GST Amnesty Scheme

Goods and Services Tax : The Sales Tax Bar Association (STBA) Delhi seeks an extension of the GST Amnesty Scheme deadline to 30th June 2025 due to taxpayer...

March 31, 2025 1833 Views 0 comment Print


Latest Judiciary


Kerala HC Quashes GST on Club-Member Supply

Goods and Services Tax : Kerala High Court declares GST amendments taxing club-member transactions unconstitutional, citing conflict with constitutional de...

April 14, 2025 783 Views 0 comment Print

KGST: Kerala HC Dismisses Appeal Against Notice Issued After 14-Year Delay

Goods and Services Tax : Kerala High Court dismisses Revenue’s appeal against quashing of 14-year delayed notice under Section 17D of KGST Act in K. Sasi...

April 12, 2025 234 Views 0 comment Print

GST Credit Reconsideration Ordered by Calcutta High Court

Goods and Services Tax : Calcutta High Court directs reconsideration of transitional GST credit claim, citing technical breach in obtaining provisional ID ...

April 12, 2025 177 Views 0 comment Print

GST Orders with Due Mind Application Valid When Taxpayers Ignore SCNs: Allahabad HC

Goods and Services Tax : Allahabad HC upheld GST order as valid due to taxpayer's failure to respond to notices and show cause, confirming tax, interest, a...

April 12, 2025 654 Views 0 comment Print

Gujarat HC Issues Notice on Plea Against Allegedly Duplicative GST Orders

Goods and Services Tax : Gujarat HC issues notice on plea against two GST orders for same period, disallowing ITC for non-filing and GSTR mismatch. Interim...

April 12, 2025 186 Views 0 comment Print


Latest Notifications


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 8313 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 13473 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 144 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 123 Views 0 comment Print

Kerala SGST Issues Guidelines for GST Interest Waiver

Goods and Services Tax : Kerala SGST clarifies interest waiver scheme under Section 128A, detailing rules for handling tax demands and self-assessed tax re...

April 5, 2025 939 Views 0 comment Print


GST applicability of ESOP/ESPP/RSU provided by a company to its employees or through its overseas holding company

August 30, 2024 7695 Views 2 comments Print

Understand GST implications on ESOP, ESPP, and RSU plans, including exemptions and conditions for Indian subsidiaries and foreign parent companies.

Delhi HC directes to prove payment for inward supplies in respect of which refund claimed

August 30, 2024 408 Views 0 comment Print

Delhi High Court directed petitioner to satisfactorily prove that payment was duly made for inward supplies in respect of which it had claimed refund of accumulated Input Tax Credit (ITC).

GST Implementation in Manufacturing Sector of India: Consequences & Difficulties

August 30, 2024 684 Views 1 comment Print

Explore the difficulties and consequences of GST implementation in India’s manufacturing sector, including tax structure issues and administrative challenges.

FAQs on GSTR-1 Filing and Rule 10A Compliance

August 30, 2024 1821 Views 0 comment Print

Starting September 1, 2024, update bank details on GST portal to avoid filing issues. Learn about Rule 10A, its importance, and update process.

TNGST issues guidelines for Adjudication proceedings – TN CTD Circular

August 29, 2024 3363 Views 0 comment Print

TNCTD Circular 8/2024 outlines new adjudication guidelines to improve GST order quality, focusing on clarity, fairness, and transparency in adjudication proceedings.

Mechanism to compliance of Section 15(3)(b)(ii) of CGST Act, 2017

August 29, 2024 2214 Views 1 comment Print

Understand compliance for CGST Act Section 15(3)(b)(ii) with our guide on discount agreements, ITC reversal, and necessary certificates.

AAR Ruling on GST on 30 years Lease of Land for Commercial Office Complex  

August 29, 2024 2280 Views 0 comment Print

AAR Ruling on whether Upfront premium for a 30-year lease of industrial plots by SMPK qualifies for GST exemption under Notification No. 12/2017-CGST (Rate).

GST not applicable to contributions below Rs. 7,500 per month per RWA member

August 29, 2024 6846 Views 0 comment Print

The GST AAR West Bengal clarifies that RWAs need not charge GST on contributions up to Rs. 7,500 per month, regardless of other members’ payments.

Bridge Tournaments Not Taxable Under GST: Game of Skill, Not Gambling or Betting

August 29, 2024 1056 Views 0 comment Print

Advance ruling clarifies that participation money in bridge tournaments is not considered ‘specified actionable claims’ under GST, based on West Bengal AAR.

Survey & Design Services for Government Water Supply Schemes Exempt from GST

August 29, 2024 516 Views 0 comment Print

GST AAR West Bengal clarifies that survey and design services related to water supply schemes qualify as pure services under GST Notification 12/2017-CT(R).

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