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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


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 7851 Views 1 comment 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 60 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 75 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 8880 Views 0 comment Print

Entry Tax: Hauntings of the Past

Goods and Services Tax : Haryana revives entry tax after 8 years, sparking legal concerns. Understand the implications, recovery limits, and legal remedies...

February 10, 2025 3153 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 276 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 231 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 117 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 51 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


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 33 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 39 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 207 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 123 Views 0 comment Print

GST Refund for Contractor Approved Despite Locked Payment System

Goods and Services Tax : Orissa HC directs refund of GST differential amount for a contractor despite a locked payment system, ensuring reimbursement withi...

February 11, 2025 66 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 348 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 183 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 4698 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 321 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 2025 Views 0 comment Print


Composition GST: Extension of time limit for intimation of details of stock held

September 29, 2017 3153 Views 0 comment Print

Extension of time limit for intimation of details of stock held on the date preceding the date from which the option for composition levy is exercised in FORM GST CMP-03

Only One Day to Go for Opting in or Opting Out under Composition Scheme

September 29, 2017 2406 Views 0 comment Print

The concept of Composition scheme under GST regime is same as under current tax structure. Unlike under present tax structure, the provisions governing the Composition Scheme is altogether different. This scheme is basically designed for small dealers, for which maintaining records, making payments and filing returns is a cumbersome process and a bit costly affair.

RCM service Tax Input June’17 – How to transfer in GST

September 28, 2017 3432 Views 0 comment Print

All Service Tax Registered Person are facing one common Problem, HOW TO TAKE ITC CREDIT of REVERSE CHARGE (RCM) paid after 30th june’17, So on 28th Sept’17 a Circular was issued solving this problem, Those who paid after 30th June can also take ITC in their ST-3 Return, but now Problem will be for those Who already filed ST-3, So again it has been clarified that for those Who already filed return on or before 31st August,

ICAI Submits 122 suggestions on GST Implementation Issues

September 28, 2017 20853 Views 9 comments Print

ICAI considers it a privilege to submit its suggestions on GST Implementation Issues. We have segregated122 suggestions in 3 parts: Law Related Issues, Procedural Issues and GSTN related Issues

How to add new Primary Authorized Signatory With New Email/Phone on GST Website

September 28, 2017 84078 Views 16 comments Print

HOW A TAXPAYER CAN ADD A NEW PRIMARY AUTHORIZED SIGNATORY WITH NEW EMAIL/PHONE ON GST WEBSITE Advisory for Taxpayers wanting to edit email/phone of Primary Authorized signatory not added on Promoters/Partner Tab. Step-1. Login with your user id and password, Step-2. Click on the Services > Registration > Amendment of Registration Non-Core Fields Step-3. Click […]

E-Way bill under GST Regime

September 28, 2017 8841 Views 0 comment Print

Everyone is aware how hastily this tax regime GST was implemented without any prior preparation.One of the threat observed these days due to GST is E-Way bill. The very next question clicking your mind will be what is E-Way bill so the answer to your curiosity is it is the bill to be kept by […]

Post GST interim Rate of ROSL on Export of Garments & Made-ups

September 28, 2017 8268 Views 0 comment Print

The exporter may claim RoSL rates for export of garments, garments under AA-AIR and made-ups textiles articles which are being hereby notified as Schedules-I, II and III respectively of this Notification provided he shall have to give an undertaking that he has not claimed or shall not claim credit/rebate/refund/reimbursement of these specific State Levies under any other mechanism.

Casual Taxable Person in GST

September 27, 2017 9822 Views 4 comments Print

Casual taxable person: Means a person who occasionally undertakes transactions involving supply of goods or services in course or furtherance of business, whether as an agent, principal or otherwise, in a State, UT where he has no fixed place of business. The casual taxable person is a new concept introduced in GST. Casual taxable person can be anyone. The definition of casual taxable person can be broken down in 4 main phrases

Credit eligible for posting in TRAN – 1

September 27, 2017 31497 Views 2 comments Print

The time limit for filing GSTR TRAN -1 has been extended upto 31.10.2017. Through this article an attempt is made to explain the types of credits/ stocks for credits that are eligible for posting in TRAN -1 and it is pertinent to note that all the instant tax credits (not stock credit) should be supported by the valid duty paying documents.

Core Field Amendments on the GST Portal enabled

September 27, 2017 3471 Views 1 comment Print

Taxpayers can now make Core Field Amendments on the GST Portal as per the tweet by @gstindia. Although the facility was suppose to get live by 17th July 2017 on GST Portal but due to various technical issues on GST portal its get delayed and finally the same been made available to taxpayers today. Following […]

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