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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: Detention of Goods & Provisional Release Process under Section 129

Goods and Services Tax : Learn about GST detention and provisional release process under Section 129 of CGST Act, 2017, including forms, penalties, and ste...

April 25, 2025 615 Views 0 comment Print

GST Case Law Compendium- April Edition

Goods and Services Tax : Summary of recent GST High Court decisions on refund validity, tax evasion penalties, provisional attachment limits, ITC denial, a...

April 25, 2025 822 Views 0 comment Print

GST on Resident Welfare Associations: Analysis of Indian Medical Association Judgment

Goods and Services Tax : Kerala HC's IMA ruling may exempt Resident Welfare Associations from GST on maintenance charges, challenging existing tax framewor...

April 25, 2025 459 Views 0 comment Print

Direct vs. Indirect Tax in India: Part 3 – Revenue Recognition – Expenditure

Goods and Services Tax : This article explores complementary or opposing views on revenue recognition, expenditures, inventories, Capex and related party t...

April 25, 2025 1191 Views 0 comment Print

Can time barred GST appeal be condoned by Appellate Authority

Goods and Services Tax : Explores if GST Appellate Authorities can condone delays beyond the statutory appeal period, referencing recent High Court and Sup...

April 24, 2025 435 Views 0 comment Print


Latest News


No GST on UPI Payments Above ₹2,000: Govt Clarifies

Goods and Services Tax : Govt denies claims of GST on UPI transactions over ₹2,000, confirms no such proposal exists and reaffirms support for digital pa...

April 20, 2025 1794 Views 0 comment Print

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 4086 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 1104 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 360 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 342 Views 0 comment Print


Latest Judiciary


Cancellation of GST registration quashed as conditions prescribed u/r 21 of GST Rules not followed

Goods and Services Tax : Allahabad High Court held that cancellation of GST registration without following condition prescribed under Rule 21 of GST Rules ...

April 26, 2025 21 Views 0 comment Print

HC Quashes GST Demand over turnover attributed to two firms sharing same PAN

Goods and Services Tax : Allahabad High Court sets aside GST demand against Jindal Communication, citing confusion over turnover attributed to two firms sh...

April 25, 2025 216 Views 0 comment Print

Adjudication Under CGST Section 74 Must Clearly Establish Fraud or Misstatement

Goods and Services Tax : Allahabad High Court quashes CGST Section 74 order against Singh Electrical Store due to lack of reasoning on fraud or misstatemen...

April 25, 2025 432 Views 0 comment Print

Provisional attachment under CGST Section 83 ceases to operate after one year

Goods and Services Tax : Calcutta HC rules on the expiry of a provisional attachment order under WBGST/CGST Act in the case of JL Enterprises. Details cour...

April 25, 2025 96 Views 0 comment Print

Writ petition not maintainable when alternate remedy of GST appeal not exercised

Goods and Services Tax : Madras High Court addresses a writ petition challenging a CGST order, noting a prior SGST adjudication on the same issue and direc...

April 25, 2025 147 Views 0 comment Print


Latest Notifications


Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025

Goods and Services Tax : Learn about the Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025, including appeal filing, hearings, and other ke...

April 25, 2025 3390 Views 0 comment Print

CBIC Issues GST Guidelines; DRI Seizes Cocaine at IGI

Goods and Services Tax : CBIC updates GST registration process to reduce delays; DRI seizes 7.56 kg of cocaine at Delhi airport in anti-drug operation....

April 22, 2025 237 Views 0 comment Print

GST Registration application processing Instructions

Goods and Services Tax : New guidelines for GST registration issued to reduce delays, clarify document requirements, and standardize officer procedures for...

April 18, 2025 5922 Views 0 comment Print

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 279 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 10524 Views 1 comment Print


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

August 30, 2024 7719 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 414 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 702 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 1836 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 3432 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 2385 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 2340 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 6924 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 1077 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 525 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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