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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


Direct vs. Indirect Tax in India: Part 3 – Revenue Recognition – Expenditure

Goods and Services Tax : This article explores complementary or opposing views on revenue recognition, expenditures, inventories, Capex and related party t...

April 25, 2025 690 Views 0 comment Print

Can time barred GST appeal be condoned by Appellate Authority

Goods and Services Tax : Explores if GST Appellate Authorities can condone delays beyond the statutory appeal period, referencing recent High Court and Sup...

April 24, 2025 249 Views 0 comment Print

Defence Against GST Credit denial Notices due to Bogus or Non-Existent Suppliers

Goods and Services Tax : GST Notice for Fake Invoicing? Learn how genuine buyers can defend against ITC denial due to bogus suppliers. Understand your righ...

April 24, 2025 252 Views 0 comment Print

RCM on Rent: A Subtle Trigger for Higher GST Late Filing Fees

Goods and Services Tax : RCM on rent can increase GST late filing fees by converting a NIL return to a regular one. Understand the shift in GST compliance ...

April 24, 2025 276 Views 0 comment Print

All about ITC Allocation by ISD under GST from 1st April 2025

Goods and Services Tax : Learn how input tax credit (ITC) must be allocated by ISDs under GST, effective April 2025. Covers Rule 39, pro-rata method, and c...

April 24, 2025 4878 Views 0 comment Print


Latest News


No GST on UPI Payments Above ₹2,000: Govt Clarifies

Goods and Services Tax : Govt denies claims of GST on UPI transactions over ₹2,000, confirms no such proposal exists and reaffirms support for digital pa...

April 20, 2025 1746 Views 0 comment Print

GSTN Implements Phase-III Changes to Table-12 of GSTR-1 & 1A from April 2025

Goods and Services Tax : GSTN introduces Phase-III changes to GSTR-1 from April 2025 with dropdown HSN selection, tab-wise B2B/B2C reporting, and value val...

April 15, 2025 3867 Views 0 comment Print

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 1101 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 351 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 342 Views 0 comment Print


Latest Judiciary


GST notice Service through Portal Sufficient but Not Effective: Madras HC

Goods and Services Tax : Madras High Court rules uploading GST notices to the common portal is sufficient but often ineffective service. Court urges tax of...

April 24, 2025 4953 Views 0 comment Print

Refund on Zero-Rated Supplies Cannot Be Denied for Non-Inclusion of Services in Registration

Goods and Services Tax : Andhra HC allows GST refund for zero-rated services despite service exclusion in registration; clarifies scope of CGST/IGST provis...

April 24, 2025 66 Views 0 comment Print

VAT dealers were duty bound to reverse/debit ITC u/s 13(6) after business discontinuation by Law

Goods and Services Tax : Dealers registered under Value Added Tax Act (VAT Act), 2008 were duty bound to reverse or debit the input tax credit as prescribe...

April 24, 2025 261 Views 0 comment Print

ITC Disallowed on Exempt Sales Under Section 7(c) of UP VAT Act: SC

Goods and Services Tax : The prohibition from allowing input tax credit is a statutory mandate, and the view taken by the orders impugned, in the facts and...

April 24, 2025 81 Views 0 comment Print

Making GST order/notice available in common portal is valid service: Madras HC

Goods and Services Tax : Madras High Court held that service of notice/ order under GST by making available in the common portal is valid mode of service i...

April 24, 2025 204 Views 0 comment Print


Latest Notifications


CBIC Issues GST Guidelines; DRI Seizes Cocaine at IGI

Goods and Services Tax : CBIC updates GST registration process to reduce delays; DRI seizes 7.56 kg of cocaine at Delhi airport in anti-drug operation....

April 22, 2025 222 Views 0 comment Print

GST Registration application processing Instructions

Goods and Services Tax : New guidelines for GST registration issued to reduce delays, clarify document requirements, and standardize officer procedures for...

April 18, 2025 5844 Views 0 comment Print

CBIC E-Processing for Airport Baggage; DRI Drug Bust

Goods and Services Tax : CBIC to launch electronic clearance for personal import/export at airports. Lucknow CGST's Swachhta initiative. DRI busts Mephedro...

April 16, 2025 279 Views 0 comment Print

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 10398 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 16053 Views 1 comment Print


GST formations must focus on fake GST registrations: Revenue Secretary

August 21, 2024 741 Views 0 comment Print

National GST Enforcement Conference focuses on tackling fake registrations, balancing enforcement with ease of business, and enhancing compliance measures.

GSTR-2A/2B vs Books Reconciliation Tool

August 20, 2024 23511 Views 2 comments Print

Learn how to use the GSTR-2A/2B vs Books Reconciliation Tool effectively. Follow steps for updating data, reconciling, and reviewing results.

Opportunity to contest tax demand Shouldn’t be denied due to Accountant’s Negligence

August 20, 2024 552 Views 0 comment Print

Madras High Court allows Stem Infrastructure to contest tax demand due to accountants negligence, requiring a 10% deposit before reassessment.

Show Cause Notice not issued in proper form is void in nature: Kerala HC

August 20, 2024 903 Views 0 comment Print

Kerala High Court rules that GST cancellation orders based on invalid SCN formats (Form GST REG-31) are void, as seen in Kunhalavi N. v. State Tax Officer.

Bail Granted in ₹15.58 Cr GST ITC Fraud Case: Gujarat HC

August 20, 2024 537 Views 0 comment Print

Gujarat HC grants bail to Krupeshbhai Rameshbhai Patel in ₹15.58 Cr fake ITC case involving 69 fictitious firms. Court cites conditions and safeguards.

जीएसटी के तहत प्रश्नोत्तर और बीमा प्रीमियम पर 18% जीएसटी हटाने की समीक्षा

August 20, 2024 480 Views 0 comment Print

जीएसटी परिषद सितंबर 2024 में बीमा प्रीमियम पर 18% जीएसटी की समीक्षा करेगी, जिसमें बीमा सामर्थ्य और उद्योग के विकास को प्रभावित करने वाली उच्च कर दरों पर चिंताओं को संबोधित किया जाएगा।

Consequences of failing to add a Place of Business under GST Law

August 20, 2024 9387 Views 0 comment Print

Learn about penalties under Sections 125 and 126 of the CGST Act for GST law violations, including non-addition of places of business and procedural breaches.

GST Council Newsletter July 2024

August 20, 2024 1239 Views 0 comment Print

Key GST updates: CGST amendments in Budget 2024, Circulars on officer reassignment, recovery guidelines, and service taxability clarifications.

GST Impact on supply of Capital Goods

August 19, 2024 4710 Views 0 comment Print

As per Section 18(6) of the Central Goods and Service Tax Act, 2017 In case of supply of capital goods or plant and machinery, on which input tax credit has been taken, the registered person shall pay an amount equal to the input tax credit taken on the said capital goods or plant and machinery […]

Section 130 GST Proceedings Inapplicable for Excess Stock Found During Survey

August 19, 2024 2697 Views 0 comment Print

Allahabad High Court ruled Section 130 of GST Act can’t be applied for excess stock found during search; Section 73/74 should be used for tax determination.

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