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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


A Solution to Menace of Fake invoices causing huge demand under GST

Goods and Services Tax : Understand the GST fake invoice issue, tax demand, penalties, and possible solutions, including appeals, payments, and expected am...

February 12, 2025 300 Views 0 comment Print

Input Credit Reversal Under Section 16(2) of GST – Key Rules

Goods and Services Tax : Learn about Input Credit Reversal under Sec 16(2) of GST, its conditions, impact on buyers and sellers, and compliance requirement...

February 12, 2025 747 Views 0 comment Print

Section 16(2)(c) CGST Act: Balancing Revenue Interests & Taxpayer Rights in ITC

Goods and Services Tax : Explore the implications of Section 16(2)(c) of the CGST Act, balancing taxpayer rights and government revenue in Input Tax Credit...

February 11, 2025 12576 Views 2 comments Print

Understanding Section 128A: Waiver of Interest and Penalties

Goods and Services Tax : Learn about Section 128A of CGST Act, introduced to reduce litigation in non-fraud cases, covering tax waivers, notified dates, co...

February 11, 2025 3687 Views 0 comment Print

Draft Reply to Notice on Excess ITC Claimed in GSTR-3B Compared to GSTR-2B

Goods and Services Tax : Learn how to address GST notices on excess ITC claimed in GSTR-3B compared to GSTR-2B with structured replies, reconciliation step...

February 11, 2025 1311 Views 0 comment Print


Latest News


Decline in West Bengal’s GST Share and Government Response

Goods and Services Tax : West Bengal's GST share dropped from 4.6% in 2019-20 to 4% in 2024-25. Learn about factors affecting revenue, government measures,...

February 12, 2025 6 Views 0 comment Print

Exemption of GST On Health & Life Insurance Premium

Goods and Services Tax : Government addresses GST exemption on health & life insurance premiums, forming a GoM for review. Key updates on current exemption...

February 12, 2025 6 Views 0 comment Print

GST Simplification Efforts and MSME Compliance Relief

Goods and Services Tax : The government addresses GST complexities with reforms, fraud crackdowns, and MSME compliance relief. Learn about tax slabs, exemp...

February 12, 2025 3 Views 0 comment Print

GST on Leased Properties: Government’s Position and Changes

Goods and Services Tax : GST on leased properties remains at 18%. Recent changes exclude composition taxpayers from reverse charge liability. No central da...

February 12, 2025 18 Views 0 comment Print

GST on Educational Services and Exemptions

Goods and Services Tax : GST on commercial training is 18%, while educational institutions' services and books are exempt. Details of GST collection and me...

February 12, 2025 6 Views 0 comment Print


Latest Judiciary


No GST Evasion, Goods Matched Invoice, Calcutta HC quashes Section 129 Penalty

Goods and Services Tax : Calcutta High Court quashes GST penalty and goods detention, ruling no intent to evade tax. Authorities directed to release goods ...

February 12, 2025 30 Views 0 comment Print

GST Assessment Order Invalid Without DIN: Andhra Pradesh HC

Goods and Services Tax : Andhra Pradesh HC quashes GST assessment order due to missing DIN, citing Supreme Court and CBIC guidelines. Fresh assessment dire...

February 11, 2025 483 Views 0 comment Print

CGST Section 61 Reply Doesn’t Bar Section 73 Tax Recovery: SC

Goods and Services Tax : Supreme Court rejects SLP of Goverdhandham Estate against Rajasthan HC's decision in GST dispute over ITC eligibility on elevators...

February 11, 2025 297 Views 0 comment Print

One final hearing granted on payment of 10% disputed tax under GST

Goods and Services Tax : Madras High Court directed granting of one final opportunity of being heard as demanded by assessee on payment of 10% of the dispu...

February 11, 2025 48 Views 0 comment Print

Jurisdiction under Section 73 CGST requires compliance with Section 61 CGST: Rajasthan HC

Goods and Services Tax : Petitioner runs a hotel and registered under GST. It was issued a notice in GST ASMT-10 intimating certain discrepancies which sta...

February 11, 2025 348 Views 0 comment Print


Latest Notifications


GST Amendment Rules 2024: Implementation Dates Announced

Goods and Services Tax : The Ministry of Finance has notified the implementation dates for specific provisions of the GST Amendment Rules, 2024. Key rules ...

February 12, 2025 30 Views 0 comment Print

Weekly Newsletter from CBIC Chairman dated 10th February, 2025

Goods and Services Tax : CBIC detects Rs. 18.10 crore GST evasion in real estate and organizes a CPR training workshop for officers. Post-Budget discussion...

February 11, 2025 441 Views 0 comment Print

List of GST Suvidha Kendra for Biometric Authentication in Maharashtra

Goods and Services Tax : Maharashtra establishes GST Suvidha Kendra for Aadhaar-based biometric authentication and document verification for new GST regist...

February 10, 2025 237 Views 0 comment Print

Procedure for Appeals on Interest or Penalty Under GST

Goods and Services Tax : Clarified procedure for appeals under Section 128A of CGST Act 2017, addressing disputes on interest and penalty where tax is full...

February 10, 2025 4956 Views 0 comment Print

Biometric Aadhaar Authentication for GST in Maharashtra & Lakshadweep

Goods and Services Tax : GST applicants in Maharashtra & Lakshadweep must complete biometric Aadhaar authentication & document verification at GST Suvidha ...

February 8, 2025 396 Views 0 comment Print


Input Credit On Capital Goods Under Delhi Value Added Tax

January 17, 2015 39548 Views 5 comments Print

The Tax Credit shall not be allowed: A) In the case of the purchase of goods from a Unregistered dealer; B) For the purchase of non-creditable goods (THE SEVENTH SCHEDULE); C) For the purchase of goods which are to be incorporated into the structure of a building owned or occupied by the person;

Whether Official Liquidator can be called as Dealer & assessed to Sales tax?

January 17, 2015 2600 Views 0 comment Print

Since the conduct of an auctioned sale involved transfer of goods, it falls within the wide ambit of section 2(viii)(f) of the Kerala General Sales Tax Act, 1963. Therefore, it can be concluded that the liability to pay sales tax, in the present case, would be on the Official Liquidator in the same manner as the dealer, that is, the Company in liquidation.

MVAT: Due date for filing form e-704 has extended to 30.01.2015

January 14, 2015 10884 Views 0 comment Print

The representations, as aforesaid, have been examined by the Finance Department, Government of Maharashtra and after careful consideration of the same, has decided to extend the due date for submission of the Audit Report in Form 704 for the year 2013-14 to 30th January 2015.

Delhi VAT- Modification of Circular No.18 of 2014-15 dated 24/11/2014

January 13, 2015 1250 Views 0 comment Print

In partial modification of this department’s Circular No.18 of 2014-15, the following Assistant Commissioner (mentioned at Col.No.4) is hereby authorised as Spl. OHAs for hearing the objections with respect to 2A-2B mismatch of 2012-13 instead of the Assistant Commissioner mentioned at Col.No.2 till further orders :-

Kite Fight of VAT Dealer and Department

January 12, 2015 5841 Views 0 comment Print

Krishna, this Year Makar Sankranti is on 15th January and also the last date of submission of Maharashtra VAT Audit Report. There is Happiness everywhere because of Makar Sankrati. Many are busy in flying kites and buying gift (Vaan). Accordingly, how interesting Kite fight between department and VAT dealer?

Goods & Service Tax Wef 1st April 2016

January 12, 2015 4520 Views 3 comments Print

Ajay Modi “GST BILL” -THE CONSTITUTION (122ND Amendment Bill),2014 19.12.2014 Pre condition for GST implementation Constitution amendment Bill is required to be passed with two-thirds majority in both Houses of Parliament Bill will have to be ratified by at least half of India’s states  Centre Govt. own GST Bill and model GST Bill  States will […]

HC on Illegal Detention of Vehicle & Seizure of Goods under Transportation by VAT Authorities

January 10, 2015 5085 Views 0 comment Print

Learn about the High Courts ruling on illegal detention of vehicles and seizure of goods by VAT authorities. Find out about the consequences for erring officials.

IGST Model in Goods & Service Tax (GST)

January 10, 2015 144054 Views 38 comments Print

What is IGST and how this will monitor the interstate trade of Goods in GST? Will IGST replace the existing CST? Please explain with suitable example. A new model is developed under proposed GST to monitor the interstate trade of Goods and Services and this is called IGST. Let me clear first thing it will not replace the existing CST and there will be long awaited goodbye to Central Sales Tax in the GST regime.

Delhi VAT – Due date extended for filling online return in Form 9 for year 2013-14

January 8, 2015 1233 Views 0 comment Print

Hereby extend the last date of filling of online return in Form 9 for the year 2013-14, prescribed under Rule 4 of Central Sales Tax (Delhi) Rules, 2005 to 05/02/2015.

Works contractors eligible for advance VAT exemption -P&H HC

January 8, 2015 1760 Views 0 comment Print

The Punjab & Haryana High Court in CWP 19835 of 2014 Ayyappa Infra Projects Pvt Ltd vs State of Punjab has directed the State of Punjab to issue clarification to the effect that works contractors are also eligible for exemption from advance VAT levied u/s 6(7) of Punjab VAT Act, 2005.

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