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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 Case Law Compendium – November 2024: Key High Court & SC Rulings

Goods and Services Tax : Explore the November 2024 GST Case Law Compendium, analyzing key rulings from the High Court & Supreme Court on tax demands, regis...

November 16, 2024 3612 Views 0 comment Print

Safari Retreats Judgment: A Game Changer for ITC on immoveable property?

Goods and Services Tax : Supreme Court rules on ITC restrictions for construction under Section 17(5) of CGST Act in Safari Retreats Case. Clarifies "plant...

November 15, 2024 723 Views 0 comment Print

GST on Buy One Get One Free Scheme, Secondary Discounts & issuance of Credit Notes

Goods and Services Tax : GST compliance on Buy One Get One Free offers, secondary discounts, and issuance of credit notes clarified by CBIC, including Inpu...

November 14, 2024 2043 Views 0 comment Print

GST Amnesty Scheme 2024 : Sec 128A of CGST Act 2017

Goods and Services Tax : Learn about the GST Amnesty Scheme 2024, Section 128A, and its process for interest & penalty waiver for taxpayers from 1st July 2...

November 13, 2024 2064 Views 0 comment Print

Interest on delayed payments to suppliers more than 180 days – GST Compliance

Goods and Services Tax : Learn about GST rules on interest and ITC reversal for delayed payments to suppliers beyond 180 days, including compliance tips an...

November 13, 2024 2025 Views 0 comment Print


Latest News


GSTR-2B Duplicate Issue Identified: GSTN Working on Fix

Goods and Services Tax : GSTN alerts taxpayers about duplicate invoices in GSTR-2B for September and October 2024. Resolution is underway; QRMP taxpayers a...

November 15, 2024 10548 Views 0 comment Print

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 1002 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 3729 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 705 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 13038 Views 0 comment Print


Latest Judiciary


Patna HC Restores Time-Barred GST Appeal Subject to Payment Conditions

Goods and Services Tax : Patna HC restores GST appeal under BGST Act with conditions for payment, following a dismissed appeal due to delayed filing....

November 16, 2024 141 Views 0 comment Print

Demise of father-in-law: Madras HC Revokes GST Registration Cancellation

Goods and Services Tax : Madras HC revokes GST registration cancellation for Creatxia after failure to file returns due to father-in-law’s death. Conditi...

November 16, 2024 90 Views 0 comment Print

Gujarat HC Quashes Bank Attachment Order for Lack of Detailed GST Order

Goods and Services Tax : Gujarat HC sets aside GST order without detailed backing, lifting bank attachments on Kisan Mouldings accounts, citing procedural ...

November 16, 2024 189 Views 0 comment Print

Bombay HC Allows Pepperfry to File belated Reply to GST SCN

Goods and Services Tax : Bombay HC permits Pepperfry to file a belated reply to GST SCN, imposing Rs. 50k cost, and restores the matter before the concerne...

November 16, 2024 60 Views 0 comment Print

GST Act Permits Alternate Authentication; Minor Technical Lapses Don’t Invalidate Proceedings

Goods and Services Tax : GST Act allows alternate methods of authentication, and technical lapses, such as missing signatures, do not invalidate proceeding...

November 16, 2024 162 Views 0 comment Print


Latest Notifications


Supplier View Feature in GST IMS: A New Update

Goods and Services Tax :  The Supplier View functionality in GST IMS allows suppliers to track actions taken by recipients on invoices, ensuring better tr...

November 13, 2024 3813 Views 0 comment Print

Advisory on GST Invoice Management System (IMS) Phase 1

Goods and Services Tax : GSTN issues advisory on the new Invoice Management System (IMS) for accepting or rejecting supplier invoices, impacting GSTR-2B an...

November 13, 2024 13503 Views 0 comment Print

Regarding offline processing of GST audit in cases of FY 2020-21

Goods and Services Tax : Maharashtra GST Department allows offline processing of audits for FY 2020-21 due to technical issues, with instructions for manua...

November 13, 2024 396 Views 0 comment Print

Weekly Newsletter from CBIC Chairman dated 11th November, 2024

Goods and Services Tax : The 18th Customs Consultative Group meeting discussed trade issues. Vigilance Awareness Week focused on integrity, with highlights...

November 12, 2024 369 Views 0 comment Print

Waiver Scheme for GST Taxpayers Under Section 128A

Goods and Services Tax : GST waiver scheme offers relief for tax disputes, waiving interest and penalties if full tax is paid by March 31, 2025....

November 8, 2024 9882 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 2828 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 7857 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 9857 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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