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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


Comparison of Casual & Non-Resident Taxable Persons Under GST

Goods and Services Tax : The Goods and Services Tax (GST) framework differentiates between Casual Taxable Persons (CTP) and Non-Resident Taxable Persons (N...

March 21, 2025 183 Views 0 comment Print

Mandatory ISD Registration Under GST from 1st April 2025

Goods and Services Tax : From April 1, 2025, ISD registration under GST becomes mandatory for businesses with multiple GST registrations under a single PAN...

March 21, 2025 243 Views 0 comment Print

Transfer of Leasehold Rights In Land Not To Attract GST

Goods and Services Tax : Gujarat High Court rules transfer of leasehold rights in land is not subject to GST, clarifying it as transfer of immovable proper...

March 21, 2025 3189 Views 0 comment Print

All about Rule 86B: GST Electronic Credit Ledger Usage Restrictions  

Goods and Services Tax : Understand GST Rule 86B, which restricts electronic credit ledger usage for tax payments. Learn its applicability, exemptions, and...

March 21, 2025 1719 Views 0 comment Print

Cover Letter for GST Amnesty Scheme 2024 (For Appeal Person) – GST SPL-02

Goods and Services Tax : Learn how to draft a cover letter for the GST Amnesty Scheme 2024. Understand compliance, appeal withdrawal, and tax liability rel...

March 21, 2025 1608 Views 0 comment Print


Latest News


GST Compliance Simplification for MSMEs and Small Taxpayers

Goods and Services Tax : The government has introduced measures to ease GST compliance for MSMEs, including higher thresholds, simplified returns, and digi...

March 20, 2025 426 Views 0 comment Print

GST Simplification and Financial Inclusion Updates

Goods and Services Tax : The government reviews GST rate rationalization and tax slab changes while expanding digital banking and financial inclusion effor...

March 20, 2025 276 Views 0 comment Print

Impact of GST Hike on Agricultural Pump-Sets

Goods and Services Tax : The government addresses concerns over GST hike on agricultural pump-sets, its impact on sales, and input tax credit refunds based...

March 20, 2025 69 Views 0 comment Print

GST on Jeevan Rakshak Policy: Government’s Position

Goods and Services Tax : The government awaits GST Council recommendations on Jeevan Rakshak life insurance GST reduction. No proposal exists for additiona...

March 20, 2025 66 Views 0 comment Print

GST Reduction on Health Insurance: Government’s Stand

Goods and Services Tax : The Indian government addresses GST reduction on health insurance, anti-profiteering measures, and revenue impact, awaiting GST Co...

March 20, 2025 96 Views 0 comment Print


Latest Judiciary


GST assessment order issued without DIN and signature is invalid: AP HC

Goods and Services Tax : Andhra Pradesh High Court rules that GST assessment orders without a DIN or signature are invalid, following past judgments and CB...

March 21, 2025 192 Views 0 comment Print

Madras HC Directs GST Appeal on Non-Taxable Receipts

Goods and Services Tax : Madras High Court dismisses Ragem Motors' writ petition on GST demand for non-taxable receipts, citing availability of statutory r...

March 20, 2025 321 Views 0 comment Print

Madras HC Directs Revocation of GST Registration Cancellations on Compliance of Conditions

Goods and Services Tax : Madras High Court addresses GST registration cancellation for non-filing. Details on compliance and court-ordered revival conditio...

March 20, 2025 627 Views 0 comment Print

Delay Beyond 1 Month in GST Appeals Not Condonable: Chhattisgarh HC

Goods and Services Tax : Chhattisgarh High Court dismissed Nandan Steels’ appeal against GST credit denial, ruling that delay beyond the prescribed limit...

March 19, 2025 1920 Views 0 comment Print

Proper Service of Notice Crucial for GST Assessment Validity: Madras HC

Goods and Services Tax : Madras High Court invalidates assessment order in M.Vimalraj Vs Union of India due to lack of proper notice service under GST Act....

March 19, 2025 330 Views 0 comment Print


Latest Notifications


Kerala GST Introduces Video Conferencing for Hearings

Goods and Services Tax : Kerala GST enables video conferencing for personal hearings to improve efficiency. Physical hearings remain an option in exception...

March 20, 2025 123 Views 0 comment Print

Kerala SGST Introduces Centralised Refund Processing

Goods and Services Tax : Kerala SGST launches Centralised Refund Processing from March 15, 2025, ensuring faster verification, virtual hearings, and stream...

March 20, 2025 72 Views 0 comment Print

Weekly newsletter from Chairman, CBIC dated 17/03/2025

Goods and Services Tax : Highlights include the AEO Mutual Recognition Agreement with New Zealand, NACIN’s capacity-building strategies, and a Rs. 6.53 c...

March 18, 2025 255 Views 0 comment Print

Biometric Aadhaar Authentication for GST in Uttar Pradesh

Goods and Services Tax : GSTN introduces biometric Aadhaar authentication and document verification for GST registration applicants in Uttar Pradesh, effec...

March 17, 2025 222 Views 0 comment Print

Notification No. 10/2025-Central Tax: Territorial Jurisdiction Updates

Goods and Services Tax : Detailed amendments to Notification No. 02/2017-Central Tax, revising territorial jurisdictions for Alwar, Chennai Outer, Jaipur, ...

March 16, 2025 1032 Views 0 comment Print


GST: Supply – The Anomaly?

October 25, 2017 3675 Views 0 comment Print

It took almost more than a decade in achieving GST. India had the luxury of lessons from the GST introductions in other parts of the world during the said period, along with the ones already implemented for long. Three Presidential terms, multiple committees and their reports, the so great Law Ministry and of course the […]

Exports & Deemed Exports – GST

October 25, 2017 17481 Views 4 comments Print

Treatment of Exports of Goods  Under the GST Law, export of goods or services has been treated as:  1. Inter-State supply and covered under the Integrated Goods and Services Tax Act (IGST Act). 2. Zero Rated Supply i.e. the goods or services exported shall be relieved of GST levied upon them either at the input […]

How to file Transition Form GST TRAN – 3 with FAQs

October 25, 2017 5928 Views 3 comments Print

I am a Dealer. I want to claim ITC on the basis of the Credit Transfer Document (CTD) issued by Manufacturer. How do I file the details of CTD? OR I am a manufacturer.

How to file transition form GST TRAN- 1

October 25, 2017 7632 Views 1 comment Print

Every registered person who is eligible to take credit of eligible duties and taxes paid under existing laws in respect of input or input services or capital goods in his/her Electronic Credit Ledger, needs to file a declaration in Form GST TRAN – 1

Taxpayers guide for Preparing Form ITC-04 with FAQs

October 25, 2017 29847 Views 11 comments Print

Download offline utility for GST ITC-04, fill in the data in the excel sheets provided. When all data is fed, the data can be validated and any error in the same will be shown by the tool along with error. The taxpayer should correct the error and again validate the data.

FAQs: GST Registration for those earning from FB & Google Adsense, Bank Details for Registration etc.

October 25, 2017 2478 Views 0 comment Print

what about GST for freelancers earn via google Adsense and facebook Do they take GST registration? Limit of 20 lakh applicable? Ans: yes it is required. For detail please refer to section 22-24 of CGST Act, 2017.

Accumulation of GST Credit when exports made through Merchant Exporters

October 25, 2017 4074 Views 2 comments Print

REFUND OF ACCUMULATED CREDIT IS NOT ADMISSIBLE- Section 54(3) of the Central Goods and Service Tax Act, 2017 laid down the provision for claiming refund of unutilized input tax credit at the end of the tax period. The aforesaid provision is reproduced below for easy reference:

GSTN launches GST ITC-04 Excel-based offline tool

October 24, 2017 55035 Views 12 comments Print

Today GSTN has launched GST ITC-04 Excel-based offline tool to furnish details of input/capital goods sent and received back from job worker:- As per GST Rule 45 details of input or capital goods sent to job worker and received back from them need to be furnished on a quarterly basis in ITC-04, which can be download from GST portal.

GST Revenue Collection Figures stand at Rs.92,150 crore as on 23.10.2017

October 24, 2017 1167 Views 0 comment Print

The total revenue of GST paid under different heads (upto 23rd October, 2017) for the month of September 2017 is Rs. 92,150/- crore. The total CGST revenue is Rs. 14,042 crore, SGST revenue is Rs. 21,172 crore, IGST revenue is Rs. 48,948 crore (of which IGST from imports in September 2017 is Rs. 23,951 crore) and Compensation Cess is Rs. 7,988/- crore (of which Rs. 722 crore is Compensation Cess from imports in September 2017).

Representation for anomalies faced with regard to GST

October 24, 2017 10422 Views 5 comments Print

Tax Consultant’s Association, Jaipur are hereby putting some grave problems faced by practitioners, assesses and Common public in this GST environment and request you to kindly take some swift action to help us.

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