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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


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 174 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 1035 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 1398 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 195 Views 0 comment Print

5 key changes in GST E-Way Bill & E-invoice for new FY 2025-26

Goods and Services Tax : Learn the 5 major GST changes in E-Way Bill & E-Invoice for FY 2025-26, including MFA rollout, IRN rules, time limits, and complia...

April 11, 2025 36156 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 819 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 267 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 249 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 456 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 1830 Views 0 comment Print


Latest Judiciary


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 216 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 162 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 639 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 168 Views 0 comment Print

Section 75(4) of GST Act mandates hearing prior to passing of Section 73 order

Goods and Services Tax : Allahabad High Court quashes GST order against Mishra Enterprises due to lack of hearing. Remanded for fresh order with opportunit...

April 11, 2025 363 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 8235 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 13350 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 135 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


Non-Consideration of Reply & ill-health impact: Calcutta HC Directs Fresh Adjudication in GST Case

August 19, 2024 489 Views 0 comment Print

Calcutta HC orders fresh adjudication in Swadhin Bose vs. CGST case due to improper consideration of the appellant’s response and ill-health impact.

HC Sets Aside Order Canceling GST Registration with Condition of Filing Returns & Payment of Dues

August 19, 2024 285 Views 0 comment Print

Calcutta High Court overturns GST registration cancellation for non-filing of returns, setting conditions for restoration.

The Finance Act 2024 – Key Amendments relating to Indirect Taxes

August 18, 2024 5814 Views 2 comments Print

The Finance (No 2) Act 2024 been notified on 16th August 2024. The Finance Act sections 114 to 157 Page  114 to 157 (Page 67 to 68) amends Goods and Service Tax, and sections 100 to 111 (Page 54 to 56) amends Customs Duty. The key amendments are summarised as follows: Goods and Service Tax […]

Works contract service of construction executed outside India is not taxable under GST: Telangana HC

August 18, 2024 522 Views 0 comment Print

Sri Avantika Contractors (I) Limited. Vs Appellate Authority for Advance Ruling (GST) and others. (Telangana High Court) Telangana High Court held that consideration received towards ‘works contract service of construction’ which was completely executed outside the territory of India is outside the purview of GST. Accordingly, GST not leviable. Facts- The Government of India (GoI) […]

Is Section 61 ASMT-10 Notice Required for Actions Under Sections 73 or 74?

August 18, 2024 6516 Views 0 comment Print

Overview of GST tax liability, self-assessment, and the distinction between scrutiny under Section 61 and actions under Sections 73 and 74 of the CGST Act.

Kerala SGST Circular on KITIS Return Filing Process

August 17, 2024 522 Views 0 comment Print

Kerala SGST mandates return filing via KITIS with electronic verification; new rules apply to KVAT, KGST, and CST Acts from August 2024.

Superintendent Sentenced in Bribery Case; GST Officers Under Probe

August 17, 2024 954 Views 0 comment Print

A Superintendent in Nadiad is sentenced to 5 years for bribery. CBI also investigates two GST officers in Hyderabad for demanding illegal gratification.

Appeal should be heard despite delay in filing when adjudicating authority passed order without granting opportunity of being heard

August 16, 2024 762 Views 0 comment Print

Madras HC sets aside dismissal of GST appeal for delay, remands case to the appellate authority for fresh consideration despite the time-barred filing.

Granting of hearing opportunity is mandatory under Section 75(4) before passing of adverse order

August 16, 2024 1020 Views 0 comment Print

Karnataka HC ruled that under Section 75(4) of CGST Act, a hearing opportunity must be granted before passing an adverse order. Bangalore Golf Club case highlights this.

HC grants interim protection when login credentials & GST number misused to avail of ITC

August 16, 2024 369 Views 0 comment Print

Delhi HC grants interim protection to a petitioner alleging misuse of GST credentials for ITC claims, pending further investigation and hearing.

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