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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


A Solution to Menace of Fake invoices causing huge demand under GST

Goods and Services Tax : Understand the GST fake invoice issue, tax demand, penalties, and possible solutions, including appeals, payments, and expected am...

February 12, 2025 375 Views 1 comment Print

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 819 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 12777 Views 5 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 5301 Views 1 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 1374 Views 0 comment Print


Latest News


Decline in West Bengal’s GST Share and Government Response

Goods and Services Tax : West Bengal's GST share dropped from 4.6% in 2019-20 to 4% in 2024-25. Learn about factors affecting revenue, government measures,...

February 12, 2025 39 Views 0 comment Print

Exemption of GST On Health & Life Insurance Premium

Goods and Services Tax : Government addresses GST exemption on health & life insurance premiums, forming a GoM for review. Key updates on current exemption...

February 12, 2025 33 Views 0 comment Print

GST Simplification Efforts and MSME Compliance Relief

Goods and Services Tax : The government addresses GST complexities with reforms, fraud crackdowns, and MSME compliance relief. Learn about tax slabs, exemp...

February 12, 2025 24 Views 0 comment Print

GST on Leased Properties: Government’s Position and Changes

Goods and Services Tax : GST on leased properties remains at 18%. Recent changes exclude composition taxpayers from reverse charge liability. No central da...

February 12, 2025 24 Views 0 comment Print

GST on Educational Services and Exemptions

Goods and Services Tax : GST on commercial training is 18%, while educational institutions' services and books are exempt. Details of GST collection and me...

February 12, 2025 27 Views 0 comment Print


Latest Judiciary


West Bengal AAAR Denies GST Exemption on Land Lease Premium

Goods and Services Tax : West Bengal AAAR denies GST exemption on upfront premium for land lease, citing non-fulfillment of conditions under Notification 1...

February 12, 2025 21 Views 0 comment Print

No GST Penalty for Goods Description Mismatch Without Tax Evasion Intent

Goods and Services Tax : Calcutta High Court quashes GST penalty and goods detention, ruling no intent to evade tax. Authorities directed to release goods ...

February 12, 2025 51 Views 0 comment Print

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 510 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 372 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


Latest Notifications


GST Amendment Rules 2024: Implementation Dates Announced

Goods and Services Tax : The Ministry of Finance has notified the implementation dates for specific provisions of the GST Amendment Rules, 2024. Key rules ...

February 12, 2025 84 Views 0 comment Print

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 447 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 240 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 4977 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 402 Views 0 comment Print


How to convert JSON file to Excel format | GSTR 2/2A Return Preparation

October 17, 2017 278406 Views 27 comments Print

As it is very difficult to verify each & every Inward supplies in GST Portal or GST offline utility & there is no option in GST portal to download the file in Excel format, this article talks about step-by-step guide on how to convert JSON file downloaded from GST portal to Excel format

10 GST procedural provisions which needs immediate revision

October 17, 2017 4044 Views 0 comment Print

Representation to Finance Minister on some of the procedural issuesin GST, which includes issues related to 3B Return submission / Revision, Extension of Due date for filing 3B for the Month of September 2017, Filing of GST 2, Cancellation of GST Registration, Trans-1 Return and Extension of Composition Scheme.

GST FAQs: 2 registration one ARN, Change in Partners, PAN validation error, reset Password & Cess on Ambulances

October 17, 2017 3069 Views 1 comment Print

Articles Covers question related to two registration certificates against one ARN, Impact of Change in Partnership on GST Registration, How to reset Password on GST Website, PAN validation error and Compensation Cess exemption on ambulances.

FAQs on date of TCS deduction, E-Way Introduction, GSTR-2 Filing

October 17, 2017 3903 Views 1 comment Print

FAQs explains when an e-commerce operator can start deducting TCS, When nation-wide e-way bill system going to be introduced, how and when to file FORM GSTR-2, Credit of Krishi Kalyan Cess, Education Cess and Secondary and Higher Education cess in GST.

Tips / Steps for Easy filing of Form GSTR 2

October 17, 2017 3543 Views 0 comment Print

Tips for Easy filing of Form GSTR 2: Taxpayers with upto 50 purchase invoices (B2B) can do this online. Those having more invoices should use latest easy to use Offline Tool.

Synopsis of GST Notifications dated 13th October 2017

October 17, 2017 7308 Views 0 comment Print

During the 22nd GST Council Meeting, many decisions have been taken to make the GST System simpler and more user-friendly. Some of the key decisions taken are like differing reverse charge till the end of April 2018, change in the reporting requirements for GST Taxpayers up to a turnover of Rs 1.5 Crs and increase in threshold limit for GST taxpayers from Rs 75 Lacs to Rs 100 Lacs.  To make them effective, a series of notifications have been issued by the department on 13th Oct 2017 and the synopsis is given here for ease of understanding.

Notice to non-filers of GSTR returns – GSTR-3A

October 16, 2017 36039 Views 4 comments Print

Introduction:  This article discusses in detail about notice to non-filers of GSTR returns.  All Taxable persons registered under GST are required to file GST returns periodically. The due date and the type of return to be filed varies based on the type of GST registration obtained by the taxpayers. Regular taxpayers registered under GST have […]

Analysis of GSTR 3B Late Fees levied on GSTN Portal

October 16, 2017 9564 Views 3 comments Print

You might have received complaint about late fee being applied in case of Sept month 3B. This is not for any delay on filing of Sept month as we have not reached 20th Oct. It is on account of late filing of return for previous period. The system does entry into ledgers from 3B return on […]

GST: Honest intention & implementation is essential

October 16, 2017 1896 Views 0 comment Print

There is serious problem in Notification No. 33/2015-20 dated 13.10.2017 related to the advance authorization issued by the DGFT. The prior import condition is not just & proper as it is simply interference in how the beneficiary of the entitlement conducts his business. Please note that hitherto this condition was only applicable in those cases […]

Gist of 41 notifications giving effect to 22nd GST Council Decisions

October 16, 2017 31857 Views 9 comments Print

To give effect to the changes suggested, around 41 new Notifications and an Order were issued by the Government on October 13, 2017, under CGST, UTGST, IGST and Compensation Cess.

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