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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


Implications of 30-Day E-Invoice Limit Advisory issued by GSTN (Hindi)

Goods and Services Tax : GSTN ने एक advisory जारी की है। इसमें कहा गया है कि जिन taxpayers �...

April 11, 2025 60 Views 0 comment Print

Utilisation of Wrong ITC: Should Interest be levied When Overall Credit Is Sufficient?

Goods and Services Tax : Should interest apply on wrong ITC claims under GST if overall credit is sufficient? A look at legal interpretations and implicati...

April 10, 2025 3336 Views 1 comment Print

Financial Year 2025-26: Key GST Compliance  

Goods and Services Tax : Stay updated on GST compliance for FY 2025-26. Learn about e-invoicing, ISD, credit note management, ITC reconciliations, HSN code...

April 9, 2025 9675 Views 0 comment Print

Leasehold Rights & GST: Diverging Views, Legal Battles and Need for Clarity

Goods and Services Tax : Courts and tax authorities differ on GST applicability to leasehold rights in land, creating legal uncertainty and compliance chal...

April 9, 2025 1359 Views 3 comments Print

Draft of GST Appeal under Section 74 of CGST Act, 2017

Goods and Services Tax : Appellant challenges CGST order citing procedural lapses, jurisdictional errors, and lack of evidence linking them to alleged tax ...

April 8, 2025 2604 Views 1 comment Print


Latest News


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 744 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 255 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 225 Views 0 comment Print

GST on Food Delivery Apps: Council Review Ongoing

Goods and Services Tax : ndia's GST Council examines 5% GST on food delivery apps like Zomato, Swiggy. Restaurant services face 5% GST without input credit...

April 3, 2025 429 Views 0 comment Print

Representation for Extension of Section 128A GST Amnesty Scheme

Goods and Services Tax : The Sales Tax Bar Association (STBA) Delhi seeks an extension of the GST Amnesty Scheme deadline to 30th June 2025 due to taxpayer...

March 31, 2025 1806 Views 0 comment Print


Latest Judiciary


GST Mismatch: Madras HC Orders Rehearing subject to 10% tax deposit

Goods and Services Tax : Madras HC sets aside GST order against DS Engineering, ordering a rehearing after 10% tax deposit. Dispute over GSTR 3B/2A mismatc...

April 11, 2025 57 Views 0 comment Print

J&K HC Orders GST Registration Restoration on Return submission & Tax Payment

Goods and Services Tax : J&K High Court directs GST restoration for Faisal Construction, citing precedent. Compliance required within seven days....

April 11, 2025 36 Views 0 comment Print

Uttarakhand HC Permits GST Registration Restoration Post Return Filing & Dues Payment

Goods and Services Tax : Uttarakhand HC restores GST registration of Devendra Singh Adhikari after returns and dues payment, following a precedent case....

April 11, 2025 231 Views 0 comment Print

Delhi HC allows GST ITC Despite Supplier’s GSTN Error

Goods and Services Tax : Delhi High Court permits B. Braun Medical India's GST ITC claim, overriding a supplier's GSTN error. Court focused on factual supp...

April 11, 2025 258 Views 0 comment Print

Kerala HC Sets Aside Order Denying ITC: Directs Reconsideration in Light of Section 16(5) Extension

Goods and Services Tax : Kerala High Court allows ITC claim for late GSTR-3B filings, citing extended time limits under Section 16(5). Order re-evaluation ...

April 11, 2025 159 Views 0 comment Print


Latest Notifications


Kerala SGST: Pecuniary Limits under Section 74A for Proper Officers

Goods and Services Tax : Kerala SGST Circular 10/2025 sets officer-wise monetary limits for notices/orders under new Section 74A of GST Acts, effective now...

April 11, 2025 6 Views 0 comment Print

Proper officer for various provisions under Kerala State GST Act, 2017

Goods and Services Tax : Kerala SGST assigns Section 74A functions to officers, amending Circular 5/2023 as per 53rd GST Council meeting recommendations. E...

April 5, 2025 117 Views 0 comment Print

Kerala SGST Issues Guidelines for GST Interest Waiver

Goods and Services Tax : Kerala SGST clarifies interest waiver scheme under Section 128A, detailing rules for handling tax demands and self-assessed tax re...

April 5, 2025 903 Views 0 comment Print

GST Advisory on Case Sensitivity in IRN Generation

Goods and Services Tax : From June 1, 2025, IRN generation will treat invoice numbers as case-insensitive. All formats will be converted to uppercase....

April 4, 2025 3768 Views 0 comment Print

GST Registration: Biometric Aadhaar Authentication in Assam

Goods and Services Tax : GST registration in Assam now requires biometric Aadhaar authentication and document verification at GST Suvidha Kendras for selec...

April 2, 2025 168 Views 0 comment Print


Implementation of Goods and Services Tax (GST) in Jammu & Kashmir- Constitutional Road Map

June 10, 2017 4062 Views 2 comments Print

Newly inserted Article 246A(1) in the Constitution of India (‘the Constitution’), effective from 16-09-2016 gives concurrent power to the Centre and the State to levy GST on the supply of goods and services, subject to clause (2) which gives exclusive power to the Centre to levy GST on the inter-state supply of goods and services.

DGFT creates GST Facilitation Cell for exporters

June 10, 2017 1722 Views 1 comment Print

DGFT has constituted a GST facilitation cell in DGFT Headquarters to assist and advice exporters , trade and industry for smooth transition from present regime to GST regime w.e.f. 1st July 2017.

Credit Transfer Document under GST

June 10, 2017 19914 Views 1 comment Print

There is good news for the traders selling items of value exceeding Rs. 25,000/- per piece, which are sold under the brand name of the manufacturer / principal manufacturer and where such items are identifiable as a distinct number such as chassis of a car etc.

GSTN to Assess Readiness for GST roll-out from 01st July

June 10, 2017 3162 Views 0 comment Print

GSTN holds a Review Meeting with GST Suvidha Providers (GSPs) to Assess Readiness for GST roll-out from 01st July, 2017; GSPs advised to continue to visit the GSP ecosystem webpage on the GSTN website (www.gstn.org/ecosystem) for all information, latest updates and guidelines.

GST: Journey so far – Fusion, Fission and Confusion

June 10, 2017 22005 Views 24 comments Print

Multiple taxation during supply chain without right to claim input tax credit made most goods and services costly. This is a single most important reason why businessmen are eager to welcome GST. We have witnessed and enjoyed fusion of music, food, cultures etc.

Guidelines to to fill form GST TRAN-1 (Updated 04-06-2017)

June 10, 2017 93567 Views 8 comments Print

A very hot topic of discussion now a days under the proposed GST regime is the availability of INPUT TAX CREDIT to the registered person on the appointed day and the procedure to claim such ITC under the proposed GST regime. Section 140 to 142 under the CGST Act 2017 and respective sections under SGST laws along with Transition Rules determines the availability and procedure to claim carry forward of ITC to the proposed GST regime. CGST Act has been passed by the union government but some states are yet to pass their SGST bills. Two forms GST TRAN-1 and GST TRAN 2 have been prescribed to be filed under GST to avail such ITC.

GST -Compliance Burden for Purchases from Unregistered Person under Reverse Charge

June 10, 2017 69426 Views 4 comments Print

Under the Service Tax Law, tax on Reverse Charge basis is leviable under various services but the concept of Reverse Charge on goods is totally a new concept under the GST regime. Sections 9(3) & 9(4) of the GST Act, 2017 deals with the provisions of Reverse Charge

Composite Supply and Mixed Supply under GST

June 10, 2017 11994 Views 3 comments Print

Composite Supply and Mixed Supply both are a kind of packaged/ bundled supply of more than one goods and/ or services. They both are provided in a package for a total price, without any price break up for the individual supply bundled in that package, e.g., Facial service by a beauty parlor.

1st July 2017 Input Tax Credit of Your Stock (Hindi Article)

June 10, 2017 21081 Views 13 comments Print

जी.एस.टी. में 30 जून अर्थात जी.एस.टी. लागू होने की पूर्व संध्या पर जो स्टॉक डीलर्स के पास रहता है उसको लेकर एक बहुत बड़ी हलचल देश में है विशेष तौर पर इस स्टॉक में जुड़े टैक्स , जो वेट भी हो सकता है और सेंट्रल एक्साइज भी है और इसके साथ ही कुछ् भ्रांतियां और भ्रम भी जुड़े है तो आइये एक बार फिर हम ताजा सवालों और हाल ही में जारी इस सम्बन्ध में रूल्स को देखते हुए इस विषय पर चर्चा करते हैं.

Daily Consumer goods to become cheaper after GST

June 9, 2017 1755 Views 0 comment Print

Implementation of Goods and Services Tax (GST) on the following items will have zero rate after the GST Law comes into force on 1st July, 2017.As a result of which these items will be available at cheaper rates to the common man at large:

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