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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


GST: Detention of Goods & Provisional Release Process under Section 129

Goods and Services Tax : Learn about GST detention and provisional release process under Section 129 of CGST Act, 2017, including forms, penalties, and ste...

April 25, 2025 162 Views 0 comment Print

GST Case Law Compendium- April Edition

Goods and Services Tax : Summary of recent GST High Court decisions on refund validity, tax evasion penalties, provisional attachment limits, ITC denial, a...

April 25, 2025 225 Views 0 comment Print

GST on Resident Welfare Associations: Analysis of Indian Medical Association Judgment

Goods and Services Tax : Kerala HC's IMA ruling may exempt Resident Welfare Associations from GST on maintenance charges, challenging existing tax framewor...

April 25, 2025 246 Views 0 comment Print

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 1029 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 357 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 1776 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 4011 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


Allahabad HC upholds extended time limit for passing UPGST order for FY 2017-18

Goods and Services Tax : Allahabad High Court examines if GST assessment for FY 2017-18 was time-barred, considering extensions to the limitation period....

April 25, 2025 78 Views 0 comment Print

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 5793 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 102 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 270 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 102 Views 0 comment Print


Latest Notifications


Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025

Goods and Services Tax : Learn about the Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025, including appeal filing, hearings, and other ke...

April 25, 2025 1965 Views 0 comment Print

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 228 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 5883 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 10452 Views 1 comment Print


I Want my Credit Back (GSTR TRAN-1), How to fill TRAN-1?

August 31, 2017 4254 Views 0 comment Print

This article is written with a view to ensure smooth credit transition for businessmen & Professionals and to ensure businessmen concentrates more on Value Addition rather than bringing back what he already owns !! a article to understand how to fill TRAN-1 and where my credit should be suited into

GST Calendar Till December, 2017 Tax Period

August 31, 2017 5871 Views 1 comment Print

Any registered person, who fails to furnish return within the due dates, shall be liable to pay a late fee of Rs. 100 per day under CGST and Rs. 100 per day under SGST, subject to a maximum of Rs. 5,000/- under CGST and Rs. 5,000/- under SGST.

Refund Under GST regime

August 31, 2017 5136 Views 0 comment Print

All we have made payment of our tax dues under GST regime, and we filed our GSTR 3B, and now we are ready to file our GSTR-1, 2, 3 in coming week and we are eagerly waiting for our refund of taxes paid as ITC. Timely refund mechanism is essential in tax administration, as it facilitates trade through the release of blocked funds for working capital, expansion and modernisation of existing business.

Goods Transport Agency (GTA) under GST

August 31, 2017 5322 Views 4 comments Print

Transportation is a huge part of the economy. Any problems in transportation disrupts the entire business channel. This is why any petrol price change has a far-reaching effect in disruption of business.

Clause by Clause Analysis of TRAN-1 under GST

August 31, 2017 10569 Views 0 comment Print

Transition involves moving from what was to what will be—its a period of time where one is in between a familiar and a new situation or environment. This can be an exciting, or could be stressful or may be frightening. Witnessed it is like opening of mystery in front of your eyes. Now we move forward from migration of registrations, furnishing of provisional returns to another task of availing transitional credit.

Rs. 5,000 per day limit under GST for RCM applicability

August 31, 2017 83304 Views 7 comments Print

An attempt is made to analyze the above provisions where the author is of the opinion that there is anomaly in drafting the provisions as well as corresponding notifications. Now look at the relevant provisions.

1 Month and 7 GST Returns!!

August 31, 2017 2367 Views 1 comment Print

As we already knew that in September month there are 7 returns to be filed under GST (for July & august) and this month is going to be a bit hectic. In this write-up, an over view of all the forms together with their due dates are being discussed

MGST- Maharashtra Goods and Services Tax (6th Amendment) Rules, 2017

August 30, 2017 6063 Views 0 comment Print

Constitution of the Authority.- The constitution of the Authority shall be in accordance with the provisions of rule 122 of the Central Goods and Services Tax Rules, 2017

GST: CBEC notifies E- way rules and related forms

August 30, 2017 14481 Views 0 comment Print

G.S.R. ( )E.:- In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely

Ganapati ka Jayjaykaar; GST se Hahakaar!

August 29, 2017 3339 Views 0 comment Print

Krishna, 25th August was the last date for Form 3B and Ganapati also arrived on that day. Therefore some people were doing jayjaykaar of Ganapati and some were doing hahakaar of GST. Now on 5th September Ganapati is immersing and it is the last date for GSTR-1. So, What are the characteristics of Form GSTR-1?

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