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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


18% GST on Technical Consultancy Services for MJP Projects

Goods and Services Tax : Advance Ruling Maharashtra clarifies that technical consultancy services for MJP's water projects are taxable under GST at 18% if ...

November 6, 2024 33 Views 0 comment Print

CBIC Clarifies Waiver of Interest/Penalty under CGST Act

Goods and Services Tax : CBIC details the implementation of new Section 128A of CGST Act, allowing waivers for interest and penalties on demands from 2017-...

November 5, 2024 780 Views 0 comment Print

Nightmare Ends for Exporters claiming refunds under Rule 96(10) of CGST Rules, 2017

Goods and Services Tax : Explore the implications of Rule 96(10) of CGST on IGST refunds for exporters and recent legal developments....

November 5, 2024 576 Views 0 comment Print

What if credit (ITC) is availed/claimed under wrong head?

Goods and Services Tax : Explore the implications of claiming ITC under the wrong head in GST, potential solutions, and relevant court rulings to address s...

November 5, 2024 405 Views 0 comment Print

GST Amnesty Scheme 2024: Interest & Penalty Waiver

Goods and Services Tax : Learn about the GST Amnesty Scheme 2024, offering waiver on interest and penalty for tax periods from July 2017 to March 2020 unde...

November 5, 2024 810 Views 0 comment Print


Latest News


Court Sentences Former CGST Officer and Wife to Prison

Goods and Services Tax : Mumbai court sentences former CGST Superintendent and his wife to 2-4 years in prison for possessing disproportionate assets. Tota...

October 28, 2024 834 Views 1 comment Print

Request for GST Adjudication Guidelines Issuance by AGFTC and ITBA

Goods and Services Tax : AGFTC and ITBA urge the issuance of standardized guidelines for GST adjudication to enhance clarity, reduce litigation, and ensure...

October 26, 2024 3651 Views 0 comment Print

GST Council Newsletter August 2024

Goods and Services Tax : The Second National Conference of GST Enforcement Chiefs focused on addressing fake registrations and enhancing compliance through...

October 24, 2024 639 Views 0 comment Print

Empanelment of CAs/Cost Accountants for Special GST Audit

Goods and Services Tax : CGST Thane invites EOIs for empanelment of Chartered and Cost Accountants for GST special audits. Submit by October 27, 2024....

October 11, 2024 12852 Views 0 comment Print

Advisory on Aadhaar Authentication & Document Verification for GST Registration in Kerala, Nagaland, Telangana

Goods and Services Tax : Biometric-based Aadhaar authentication and document verification for GST registration in Kerala, Nagaland, and Telangana began on ...

October 7, 2024 621 Views 0 comment Print


Latest Judiciary


Cancellation of GST registration without giving reason unjustified hence matter remanded back

Goods and Services Tax : Vide the present petition, the petitioner has challenged the order passed by the Appellate Authority, whereby the order of cancell...

November 6, 2024 63 Views 0 comment Print

No proceedings u/s. 130 of GST Act if excess stock found at the time of survey: Allahabad HC

Goods and Services Tax : On various occasions, this Court has held that if excess stock is found, then proceedings under sections 73/74 of the GST Act shou...

November 6, 2024 60 Views 0 comment Print

Demand regarding mismatch of tax liability set aside for fresh consideration: Madras HC

Goods and Services Tax : Madras High Court held that passing of ex-parte order and confirming demand with regard to mismatch of tax liability set aside wit...

November 6, 2024 33 Views 0 comment Print

Two GST Adjudication Orders for Same Period Not Permissible: Delhi HC

Goods and Services Tax : Delhi HC quashes Sales Tax Officer's 2024 order related to tax period 2018-19, citing overlap with prior 2021 decision, and grants...

November 6, 2024 792 Views 0 comment Print

Section 75(4) GST Act: Personal Hearing Requires Written Request

Goods and Services Tax : Future Consumer Ltd. petitioned Madhya Pradesh HC, challenging a GST order without appeal. The court dismissed the petition, highl...

November 6, 2024 300 Views 0 comment Print


Latest Notifications


Advisory on New GST Form DRC-03A for Demand Payment Adjustments

Goods and Services Tax : GSTN introduces Form DRC-03A to streamline demand payment adjustments. Taxpayers can now link DRC-03 payments with outstanding dem...

November 6, 2024 3123 Views 0 comment Print

e-Invoice Reporting Deadline Reduced for AATO ₹10 Crores+

Goods and Services Tax : From April 1, 2025, taxpayers with AATO of ₹10 crores must report e-invoices within 30 days on the IRP portal....

November 5, 2024 1428 Views 0 comment Print

Guidelines for Personal Hearings under CGST & Customs

Goods and Services Tax : New guidelines mandate virtual personal hearings under CGST and Customs Acts, with physical hearings allowed only upon request, ef...

November 5, 2024 3612 Views 0 comment Print

CBIC Update: Diwali Greetings, Solar Lighting and New Guidelines

Goods and Services Tax : CBIC highlights GST collection, solar lighting initiative in Haryana, and new guidelines for fair customs investigations. Diwali w...

November 5, 2024 102 Views 0 comment Print

Gross and Net GST revenue collections for the month of Oct, 2024

Goods and Services Tax : October 2024 GST revenue report shows 8.9% growth in gross collections, led by increased domestic revenue. View detailed gross and...

November 4, 2024 168 Views 0 comment Print


Ram Singh And Others vs State Of U.P. And Others – Allahabad High Court

August 11, 2000 3067 Views 0 comment Print

Learned counsel for the petitioners has submitted that in fact the respondents had no Jurisdiction to seize the trucks and he has claimed damages. The submission of the learned counsel for the petitioners is correct. It has been repeatedly held by several Division Benches of this Court that trucks cannot be seized under the U. P. Trade-tax Act e.g., in the case of M/s. D. B. Timber Merchant, Ballia v. Commissioner of Sales-tax and another, 1992 UPTC 18, M/s. M. S. Freight Carriers and another v. Sales Tax Officer, Check Post, Ghaziabad, 1992 UPTC 273, M/s. Freight Carriers of India, Calcutta v. Deputy Commissioner (Executive), Sales Tax, Ghaziabad and others, 1992 UPTC 604, etc.

Hire purchase transaction liable to imposition of Sales Tax- SC

August 9, 2000 3659 Views 0 comment Print

Sale price means the amount payable to a dealer as consideration for transfer of goods on hire purchase. The word sale occurring in Sec. 2(h) must have the meaning ascribed to it as in Section 2(g) when the word sale includes transfer of goods on hire purchase, then whatever is the amount which is paid/payable to the dealer on such a transfer would be included within the meaning

Rainbow Colour Lab & Anr Vs. State Of Madhya Pradesh & Ors -Supreme Court

February 2, 2000 2822 Views 0 comment Print

Common questions involved in these appeals are whether the job rendered by a photographer in taking photographs, developing and printing films would amount to a works contract as contemplated under Article 366(2A)(b) of the Constitution read with Section 2(n) of the M.P.General Sales Tax for the purpose of levy of sales tax on business turnover of the photographers.

N. Nagendra Rao and Company Vs. State of Andhra Pradesh – Supreme Court

September 6, 1994 7848 Views 0 comment Print

he Judgment of the Court was delivered by R.M. SAHAI, J.- Is the State vicariously liable for negligence of its officers in discharge of their statutory duties, was answered in the negative by the High Court of Andhra Pradesh on the ratio laid down by this Court in Kasturi Lal Ralia Ram Jain v. State of U.P

Lucknow Development Authority vs M.K. Gupta -Supreme Court of India

November 5, 1993 9848 Views 0 comment Print

The Judgment of the Court was delivered by R.M. SAHAI, J.- The question of law that arises for consideration in these appeals, directed against orders passed by the National Consumer Disputes Redressal Commission (referred hereinafter as National Commission), New Delhi is if the statutory authorities such as Lucknow Development Authority

In a building contract which is one, entire and indivisible there is no sale of goods

November 17, 1992 7777 Views 0 comment Print

In Gannon Dunkerley and Co. and others Vs. State of Rajasthan and others Supreme Court held that in a building contract which is one, entire and indivisible there is no sale of goods, and it is not within the competence of the Provisional Legislature under Entry 48 to impose a tax on the supply of materials used in the contract treating it as sale

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