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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


Retrospective GST Registration Cancellation Can’t Invalidate Genuine ITC Claims: Calcutta HC

Goods and Services Tax : Calcutta HC quashes GST demand, ruling that ITC cannot be denied due to retrospective supplier deregistration if the purchaser mee...

March 25, 2025 138 Views 0 comment Print

Provisional attachment under GST – Justified or a tool to harass taxpayers?

Goods and Services Tax : Provisional attachment under GST aims to protect revenue but often raises concerns about misuse. Explore its legal framework, impa...

March 25, 2025 1350 Views 0 comment Print

GST Case Law Compendium- March 25 Edition

Goods and Services Tax : The March 2025 edition of the GST Case Law Compendium offers comprehensive insights into pivotal GST-related judgments by the High...

March 25, 2025 1545 Views 0 comment Print

ISD – A Better Way to Distribute ITC among Branches

Goods and Services Tax : Madras HC upholds deemed pendency of settlement applications before March 31, 2021, under Clause [iv] of S.245A, affirming Single ...

March 25, 2025 3321 Views 0 comment Print

GST Appeals and Limitation: A Harsh Reality for Taxpayers

Goods and Services Tax : Missing the GST appeal deadline can result in permanent loss of rights. Learn why courts can’t help and how taxpayers can avoid ...

March 25, 2025 210 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 750 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 348 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 117 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 96 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 162 Views 0 comment Print


Latest Judiciary


GST Appeal Valid if Filed Within 90 Days of Order Communication: Karnataka HC

Goods and Services Tax : Karnataka High Court orders GST appellate authority to hear Takappa's appeal on merits, citing procedural lapses in rejection....

March 25, 2025 69 Views 0 comment Print

Calcutta HC Orders Fresh GST Notice for Lack of specific reasoning

Goods and Services Tax : Calcutta High Court directs fresh GST show-cause notice, citing lack of specific reasoning in original notice concerning GSTR mism...

March 25, 2025 57 Views 0 comment Print

Madras HC allows GST Assessment Appeal for Nirman Enconprojects

Goods and Services Tax : Madras High Court directs appellate authority to hear Nirman Encon's GST appeal, citing lack of opportunity in original assessment...

March 25, 2025 36 Views 0 comment Print

Contractor Cannot Claim Additional GST if Contract Rates Include GST: Kerala HC

Goods and Services Tax : Kerala High Court held that when contract rates fixed are inclusive of GST and other taxes, contractor is not permitted to claim G...

March 25, 2025 63 Views 0 comment Print

GST SCN Pertaining to Separate Entity to Be Addressed as Preliminary Issue: Kerala HC

Goods and Services Tax : Kerala High Court addresses GST notice challenge in Minimol Sabu case. Court directs adjudicating authority to consider preliminar...

March 24, 2025 279 Views 0 comment Print


Latest Notifications


Weekly newsletter from Chairman, CBIC dated 24/03/2025

Goods and Services Tax : CBIC discusses revenue trends, HR promotions, sports events, and duty evasion cases in a recent review meeting. Key updates on inv...

March 25, 2025 72 Views 0 comment Print

Issue in filing applications (SPL 01/SPL 02) under waiver scheme

Goods and Services Tax : GST waiver applications face technical issues. Payment due by March 31, 2025; waiver applications can be filed until June 30, 2025...

March 23, 2025 7806 Views 0 comment Print

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 240 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 132 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 327 Views 0 comment Print


India’s GST reforms appreciated and hailed by BRICS countries

July 28, 2017 708 Views 0 comment Print

In the meeting of the BRICS Heads of Revenue and Tax Experts held at Hangzhou, China from the 25th to 27th of July, 2017, India’s GST reforms were appreciated and hailed by the BRICS countries. The Indian delegation was led by Dr. Hasmukh Adhia, Revenue Secretary of India.

Benefits of the reduced rates/tax rebate to consumers post GST

July 28, 2017 1245 Views 1 comment Print

The GST Council comprising the representatives of Central and State Government recommended the GST rates for goods and services, interalia taking into account the pre-GST indirect taxes incidence on goods and service. The GST rates on goods have since been notified. With the GST rates so notified the tax incidence on items like food grain, […]

Centre and State Taxes subsumed under GST

July 28, 2017 33339 Views 0 comment Print

GST will promote business and development by making the taxation structure easy and by eliminating the numerous taxes. The GST laws have been framed in such a manner that a multitude of taxes have been replaced by one tax. The details of the taxes subsumed under GST are as under.

Printing of Post- GST Rates on Old Stock

July 28, 2017 1653 Views 0 comment Print

On account of implementation of GST there may be instances where the retail sale price printed on a pre-packaged commodity is required to be changed. The Department has issued an order according to which, manufacturers/ packers/ importers of pre-packaged commodities are allowed to declare the revised retail sale price (MRP), by way of stamping or […]

Sale of bottled water on same rate Post GST

July 28, 2017 1818 Views 0 comment Print

On account of implementation of GST there may be instances where the retail sale price of a pre-packaged commodity is required to be changed. Department of Consumer Affairs has therefore issued an advisory on the matter. Further, vide this advisory it has been informed inter alia, that for reducing the Retail Sale Price (MRP), a sticker with the revised lower MRP (inclusive of all taxes) may be affixed and the same shall not cover the MRP declaration made by the manufacturer or the packer or importer, as the case may be, on the label of the package, which includes the packed water bottles also. The said information has already been disseminated to all the Controllers of Legal Metrology of all States/ UTs for immediate necessary action. Further, Section 171 of the GST Act provides that: (1) Any reduction in rate of tax on any supply of goods or services or the benefit of input tax credit shall be passed on to the recipient by way of commensurate reduction in prices. (2) The Central Government may, on recommendations of the Council, by notification, constitute an Authority, or empower an existing Authority constituted under any law for the time being in force, to examine whether input tax credits availed by any registered person or the reduction in the tax rate have actually resulted in a commensurate reduction in the price of the goods or services or both supplied by him. This information was given by Shri C. R. Chaudhary, the Minister of State for Consumer Affairs, Food and Public Distribution, in a written reply to a question in Rajya Sabha, today.

DVAT: Due date extended to 17/08/2017 for Filing Q1 returns of 2017-18

July 28, 2017 8256 Views 1 comment Print

I do hereby extend the last date of filing of online/hard copy of first quarter return for the year 2017-18, in Form DVAT­16, DVAT-17 and DVAT-48 along with required annexure/enclosures up to 17/08/2017,

CBEC asks Commissioner (Appeals) to dispose Pending Appeals by 31st Dec

July 28, 2017 903 Views 0 comment Print

I urge all Chief Commissioners to monitor disposal of pendency of Commissioner (Appeals) to ensure that all legacy cases are disposed off by 31st December, 2017. In this regard, a detailed guideline is being issued which should be followed strictly.

GST may lead to export of tax which is not the intention of legislation

July 27, 2017 4308 Views 11 comments Print

GST is applicable within the taxable territory. In this article we will analyze a scenario where we could notice how GST law could extend its arm to cover transactions beyond the taxable territory.

Provision of Section 24 (iii) of CGST ACT regarding compulsory registration is not as wider as it seems

July 27, 2017 7146 Views 1 comment Print

There is a myth about section 24(iii) for compulsory registration in respect of a person who is required to pay tax under reverse charge as if an unregistered person purchases from unregistered persons above Rs. 5000 in a day, payment of legal fees and transportation which are covered under reverse charge. In these cases unregistered person is required to take registration due to section 24(iii).

Maharashtra Goods and Services Tax (Fourth Amendment) Rules, 2017

July 27, 2017 1653 Views 0 comment Print

Government of Maharashtra, hereby makes the following rules further to amend the Maharashtra Goods and Services Tax Rules, 2017, namely :—(1) These rules may be called the Maharashtra Goods and Services Tax (Fourth Amendment) Rules, 2017.

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