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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


18% GST on Technical Consultancy Services for MJP Projects

Goods and Services Tax : Advance Ruling Maharashtra clarifies that technical consultancy services for MJP's water projects are taxable under GST at 18% if ...

November 6, 2024 201 Views 0 comment Print

CBIC Clarifies Waiver of Interest/Penalty under CGST Act

Goods and Services Tax : CBIC details the implementation of new Section 128A of CGST Act, allowing waivers for interest and penalties on demands from 2017-...

November 5, 2024 1209 Views 0 comment Print

Nightmare Ends for Exporters claiming refunds under Rule 96(10) of CGST Rules, 2017

Goods and Services Tax : Explore the implications of Rule 96(10) of CGST on IGST refunds for exporters and recent legal developments....

November 5, 2024 924 Views 0 comment Print

What if credit (ITC) is availed/claimed under wrong head?

Goods and Services Tax : Explore the implications of claiming ITC under the wrong head in GST, potential solutions, and relevant court rulings to address s...

November 5, 2024 663 Views 0 comment Print

GST Amnesty Scheme 2024: Interest & Penalty Waiver

Goods and Services Tax : Learn about the GST Amnesty Scheme 2024, offering waiver on interest and penalty for tax periods from July 2017 to March 2020 unde...

November 5, 2024 1458 Views 0 comment Print


Latest News


Court Sentences Former CGST Officer and Wife to Prison

Goods and Services Tax : Mumbai court sentences former CGST Superintendent and his wife to 2-4 years in prison for possessing disproportionate assets. Tota...

October 28, 2024 840 Views 1 comment Print

Request for GST Adjudication Guidelines Issuance by AGFTC and ITBA

Goods and Services Tax : AGFTC and ITBA urge the issuance of standardized guidelines for GST adjudication to enhance clarity, reduce litigation, and ensure...

October 26, 2024 3663 Views 0 comment Print

GST Council Newsletter August 2024

Goods and Services Tax : The Second National Conference of GST Enforcement Chiefs focused on addressing fake registrations and enhancing compliance through...

October 24, 2024 645 Views 0 comment Print

Empanelment of CAs/Cost Accountants for Special GST Audit

Goods and Services Tax : CGST Thane invites EOIs for empanelment of Chartered and Cost Accountants for GST special audits. Submit by October 27, 2024....

October 11, 2024 12867 Views 0 comment Print

Advisory on Aadhaar Authentication & Document Verification for GST Registration in Kerala, Nagaland, Telangana

Goods and Services Tax : Biometric-based Aadhaar authentication and document verification for GST registration in Kerala, Nagaland, and Telangana began on ...

October 7, 2024 627 Views 0 comment Print


Latest Judiciary


Cancellation of GST registration without giving reason unjustified hence matter remanded back

Goods and Services Tax : Vide the present petition, the petitioner has challenged the order passed by the Appellate Authority, whereby the order of cancell...

November 6, 2024 141 Views 0 comment Print

No proceedings u/s. 130 of GST Act if excess stock found at the time of survey: Allahabad HC

Goods and Services Tax : On various occasions, this Court has held that if excess stock is found, then proceedings under sections 73/74 of the GST Act shou...

November 6, 2024 204 Views 0 comment Print

Demand regarding mismatch of tax liability set aside for fresh consideration: Madras HC

Goods and Services Tax : Madras High Court held that passing of ex-parte order and confirming demand with regard to mismatch of tax liability set aside wit...

November 6, 2024 108 Views 0 comment Print

Two GST Adjudication Orders for Same Period Not Permissible: Delhi HC

Goods and Services Tax : Delhi HC quashes Sales Tax Officer's 2024 order related to tax period 2018-19, citing overlap with prior 2021 decision, and grants...

November 6, 2024 1440 Views 0 comment Print

Section 75(4) GST Act: Personal Hearing Requires Written Request

Goods and Services Tax : Future Consumer Ltd. petitioned Madhya Pradesh HC, challenging a GST order without appeal. The court dismissed the petition, highl...

November 6, 2024 534 Views 0 comment Print


Latest Notifications


Advisory on New GST Form DRC-03A for Demand Payment Adjustments

Goods and Services Tax : GSTN introduces Form DRC-03A to streamline demand payment adjustments. Taxpayers can now link DRC-03 payments with outstanding dem...

November 6, 2024 9579 Views 0 comment Print

e-Invoice Reporting Deadline Reduced for AATO ₹10 Crores+

Goods and Services Tax : From April 1, 2025, taxpayers with AATO of ₹10 crores must report e-invoices within 30 days on the IRP portal....

November 5, 2024 3399 Views 0 comment Print

Guidelines for Personal Hearings under CGST & Customs

Goods and Services Tax : New guidelines mandate virtual personal hearings under CGST and Customs Acts, with physical hearings allowed only upon request, ef...

November 5, 2024 4191 Views 0 comment Print

CBIC Update: Diwali Greetings, Solar Lighting and New Guidelines

Goods and Services Tax : CBIC highlights GST collection, solar lighting initiative in Haryana, and new guidelines for fair customs investigations. Diwali w...

November 5, 2024 129 Views 0 comment Print

Gross and Net GST revenue collections for the month of Oct, 2024

Goods and Services Tax : October 2024 GST revenue report shows 8.9% growth in gross collections, led by increased domestic revenue. View detailed gross and...

November 4, 2024 180 Views 0 comment Print


GST much simpler to earlier tax regime: MOS Finance

July 18, 2017 792 Views 0 comment Print

GST : to migrate from a complicated and multi tax system to a simpler tax system The tax rates on goods and services have been fixed taking into consideration, inter alia, the total indirect tax incidence in pre- GST regime, including cascading of taxes. The GST rates so notified are lower than the pre– GST […]

FAQs on GST on Export and Transition of Export Promotion Scheme

July 18, 2017 7950 Views 1 comment Print

Question 1: How are exports treated under the GST Law?  Answer: Under the GST Law, export of goods or services has been treated as: i) inter-State supply and covered under the IGST Act. ii) ‘zero rated supply’ i.e. the goods or services exported shall be relieved of GST levied upon them either at the input stage or at […]

GST in Textile Sector- What You Should Know- 20 FAQs

July 18, 2017 16572 Views 3 comments Print

Does the buyer of raw cotton (who is a registered person) from the farmer need to pay GST on Reverse Charge basis? Answer: Yes. As the cotton under heading 5201 and 5203 has been placed under 5% rate and the cotton farmer is not liable to registration, the buyers of raw cotton (who are registered persons) from the farmers are required to pay tax on reverse charge basis as per Section 9 (4) of the CGST Act, 2017.

CBEC notifies increase in Compensation Cess rates on cigarettes

July 18, 2017 2319 Views 0 comment Print

Seeks to amend notification No. 1/2017- Compensation Cess (Rate), dated 28th, June, 2017 so as to increase the Compensation Cess rates on cigarettes as mentioned in the notification with effect from 18th, July, 2017 – 03/2017

How to create GST Payment Challan and Edit the Saved Challan

July 18, 2017 35082 Views 0 comment Print

Article explains how is a GST payment Challan is generated for making payments without logging or after logging onto the GST Portal. It also explains how to retrieve the saved Challan and edit it and once a Challan is saved, it is valid for how many days? A. Manual on Create Challan (Pre Login) under […]

FAQs on GST Enrolment Activities Post Appointed Date

July 18, 2017 2469 Views 0 comment Print

Yes, the Enrolment Application for enrolment under GST can be rejected in case incorrect details have been furnished or uploaded fake or incorrect documents have been attached with the Enrolment Application.

Checklist on Composition Scheme under GST

July 18, 2017 8817 Views 11 comments Print

1 Whether the person with an annual turnover of less than 75 lakhs on the sale of goods or services in the preceeding financial year in a single state have opt to pay a tax under composition scheme? Conditions: Provided that no such permission shall be granted to a taxable person who effects any inter-State supplies of goods and/or services.

Notified goods and services under reverse charge in GST Acts

July 18, 2017 39123 Views 3 comments Print

We have compiled two notifications, in relation to Reverse Charge mechanism in the GST Acts, issued by the Central Government on the recommendation of the GST Council. One is notifying certain goods on supply of which tax shall be borne by the recipient of such goods and the other is notifying certain services on supply of which tax shall be borne by the recipient of such services.

Packed Milk to Cost more under GST

July 18, 2017 27822 Views 6 comments Print

Trade and Industry is still working out the revised cost of their products/services under the GST regime. GST regime has affected the Dairy Industry negatively. Fresh milk and pasteurised milk, including separated milk, milk and cream, not concentrated nor containing added sugar or other sweetening matter, excluding Ultra High Temperature (UHT) milk

Scope of Supply Under GST

July 18, 2017 3969 Views 0 comment Print

Whether supply of goods or service or both should be made with consideration only? As general rule, activity without consideration is not supply. However in following cases, transaction without consideration shall also be covered within ambit of meaning supply

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