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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 18 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 10749 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 333 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 594 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 9552 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 279 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 123 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


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 330 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 150 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 42 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 264 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 141 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 411 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 216 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 4797 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 354 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 2061 Views 0 comment Print


GST: How to claim refund of excess balance in Cash Ledger?

January 23, 2018 43947 Views 23 comments Print

There can be a lot of mistakes while creating GST challan for making GST Payment, it may be due to confusion, deadlines pressure or due to wrong interpretation of the columns while creating challan, this results into temporary blockage of funds in the Electronic Cash Ledger & a war between us and clients.

Job Work Detailed Procedure Under Good And Service Tax Act, 2017

January 23, 2018 12528 Views 0 comment Print

Article explains what is Job Work Under GST, Procedural aspects of Job Work under GST, Who Is Principal For The Purpose Of Job Work Under GST?, Meaning Of Input Under GST, Meaning Of Capital Goods Under GST, Procedural Aspect Of Job Work Under GST, Conditions In Respect Of Inputs And Capital Goods Sent To The […]

MGST Notification No. 08/2018-State Tax- Extension of date for filing return in FORM GSTR-6

January 23, 2018 3561 Views 0 comment Print

No. JC(HQ)-1/GST/2017/Noti/18/ADM-8.—In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017) (hereinafter referred to as the said Act)

5 Functionalities recently been added on GST Portal

January 22, 2018 26637 Views 2 comments Print

Recently, following 5 new functionalities were made available on GST portal : 1. Registration: a. Form GST REG 16, application for cancellation of registration by the newly registered taxpayers, has been made available on the GST portal. b. It may also be noted that, the period for migration of taxpayers from VAT/Service Tax and Central […]

50 Practical issues & possible solutions on E-way bills under GST

January 22, 2018 116955 Views 27 comments Print

The free movement of goods across India without any checkposts in between is one of the major objectives of GST. Nation-wide E-Way bill system under GST is set to be implemented from February 1, 2018.

Recording of UINs mandatory when supplying to Foreign Diplomatic Mission / UN Organization

January 22, 2018 771 Views 0 comment Print

Complaints have been received from Foreign Diplomatic Missions / UN Organizations regarding unwillingness of vendors / suppliers / E-commerce websites to record the UIN (Unique Identify Number) while making sales to such Embassies / Missions / Consulates or UN organizations.

Tax Deduction at source (TDS) under GST

January 22, 2018 12189 Views 1 comment Print

As per GST Flyers by CBEC, The purpose of TDS is just to enable the Government to have a trail of transactions and to monitor and verify the compliances. Certainly, TDS provisions will help in achieving transparency in the operations of governmental contracts and tax compliance.

Common Maintenance Collected by Residents welfare Association and GST

January 22, 2018 4212 Views 0 comment Print

The RWA are required to pay for the contribution collected by them from members as reimbursement of payments to third person for services and / or goods where the collection is more than 5k per month per member – this article focus on the items which are not includible in Rs. 5k threshold

8 Pre-Budget Suggestion on GST to remove difficulties faced by Taxpayers

January 22, 2018 1776 Views 0 comment Print

It is suggested that the six months cap be removed so that the deemed credit can be availed on all pre-GST goods lying in stock. Appropriate forum needs to be set up for challenging the classification of imported goods either with the Customs Department or under the GST Department.

5 Benefits provided to Textile Sector in 25th council meeting

January 22, 2018 15360 Views 2 comments Print

1. GST rates on tailoring services reduced from 18% to 5%. 2. GST charge on Common Effluent Treatment Plant services brought down from 18% to 12%, making the cost of coloured fabric more competitive. 3. Bringing relief to exporters, no service tax will be charged on transportation charges by air and ship outside India. 4. […]

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