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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 348 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 513 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 333 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 1116 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 393 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 1788 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 4041 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 1104 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 357 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


HC Quashes GST Demand over turnover attributed to two firms sharing same PAN

Goods and Services Tax : Allahabad High Court sets aside GST demand against Jindal Communication, citing confusion over turnover attributed to two firms sh...

April 25, 2025 36 Views 0 comment Print

Adjudication Under CGST Section 74 Must Clearly Establish Fraud or Misstatement

Goods and Services Tax : Allahabad High Court quashes CGST Section 74 order against Singh Electrical Store due to lack of reasoning on fraud or misstatemen...

April 25, 2025 81 Views 0 comment Print

Provisional attachment under CGST Section 83 ceases to operate after one year

Goods and Services Tax : Calcutta HC rules on the expiry of a provisional attachment order under WBGST/CGST Act in the case of JL Enterprises. Details cour...

April 25, 2025 33 Views 0 comment Print

Writ petition not maintainable when alternate remedy of GST appeal not exercised

Goods and Services Tax : Madras High Court addresses a writ petition challenging a CGST order, noting a prior SGST adjudication on the same issue and direc...

April 25, 2025 33 Views 0 comment Print

Assignment of Long-Term Leasehold Rights Not Taxable Under GST: Gujarat HC

Goods and Services Tax : Gujarat High Court quashes GST demand on the assignment of long-term leasehold rights by Alfa Tools, citing the Gujarat Chamber of...

April 25, 2025 33 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 2673 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 234 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 5886 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 10467 Views 1 comment Print


AAR Rejects ITC Claim Queries due to Pending Proceedings & Jurisdictional Limits

July 24, 2024 339 Views 0 comment Print

Read the detailed analysis of the GST AAR Kerala ruling on input tax credit claims involving post-supply discounts by Kotoor Mathew Jose Mathew.

ITC on Input Services for Leasing/Renting Motor Vehicles for Women’s Safety

July 24, 2024 840 Views 0 comment Print

AAR Tamil Nadu confirms eligibility for ITC on motor vehicle leasing services used for women’s transport under Tamil Nadu Shops Act. Full details of the ruling inside.

Place of Supply for R&D Services in Pharma Sector: Location of Recipient in Non-Taxable Territory

July 24, 2024 528 Views 0 comment Print

Explore the implications of GST Notification No. 04/2019 on research and development services in the agro-chemical sector. Full analysis of the AAR Order No. 14/ARA/2024.

Grant from Food & Agriculture Organization of UN is not a supply: AAR Ruling

July 24, 2024 324 Views 0 comment Print

The FAO grant to Last Forest Enterprises Pvt Ltd is ruled as not a supply under GST by the Tamil Nadu AAR. Learn about the detailed ruling and its implications.

GST Registration – Issues & Challenges

July 24, 2024 1206 Views 0 comment Print

Explore the issues and challenges faced in GST registration, including delays, fraudulent practices, and bureaucratic hurdles impacting genuine businesses.

Insertion of section 74A: One more positive effort of government to reduce the litigation and incentivizing the taxpayer

July 24, 2024 8148 Views 0 comment Print

New Section 74A in CGST Act 2017 simplifies tax determination and penalties for FY 2024-25 onwards, ensuring fair treatment for fraud and non-fraud cases.

Penalizing Genuine Taxpayer in the name of simplification of GST: Budget 2024

July 24, 2024 1155 Views 0 comment Print

Explore how Budget 2024’s new Section 74A in the GST Act affects genuine taxpayers, increasing compliance time and potential interest burdens.

Gujarat HC set-aside GST order for Lack of reasons for imposition of penalty

July 24, 2024 966 Views 0 comment Print

Gujarat High Court quashes penalty imposed on CEAT Limited for E-way bill errors, ruling technical lapses do not warrant equivalent tax penalties.

Changes in GSST after GST Council Meeting held on 22nd of June, 2024

July 24, 2024 1404 Views 0 comment Print

Explore key changes in GST post the GST Council Meeting on June 22, 2024, including interest waivers, input credit relief, litigation reduction, and new GST rate adjustments.

Andhra Pradesh HC dismissed writ against order cancelling GST registration due to availability of alternative remedy

July 24, 2024 414 Views 0 comment Print

Andhra Pradesh High Court held that writ petition against order cancelling GST registration is not maintainable due to availability of alternative remedy in form of either filing a petition u/s 30 of GST Act or filing an appeal.

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