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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


Input Service Distributor (ISD) Applicable w.e.f 1st April 2025

Goods and Services Tax : From April 1, 2025, ISD registration under GST is mandatory for distributing input service ITC across branches. Applies only to se...

April 7, 2025 258 Views 0 comment Print

Limitations of Rule 39(1A) in CGST Rules for Transferring Input Tax Credit

Goods and Services Tax : Explore constraints of CGST Rule 39(1A) in transferring input tax credits, impacting working capital and compliance for businesses...

April 6, 2025 585 Views 1 comment Print

GSTN: IRN Generation to Become Case-Insensitive from 1st June 2025

Goods and Services Tax : GSTN’s new protocol will treat selected IRN input fields as case-insensitive. This includes GSTINs, invoice numbers, and documen...

April 5, 2025 858 Views 0 comment Print

Unfair Limitation on ITC for Capital Goods: Why It Hurts Real Businesses

Goods and Services Tax : Time limits on GST input tax credit for capital goods hurt genuine business operations and distort investment decisions. Here's wh...

April 4, 2025 798 Views 0 comment Print

Analysis of Finance Act – Ket Amendments relating to Indirect Taxes

Goods and Services Tax : Key changes in the Finance Act 2025 include updates to CGST, Customs, Excise, and Service Tax laws, focusing on tax credit, provis...

April 4, 2025 3759 Views 0 comment Print


Latest News


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 210 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 198 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 387 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 1683 Views 0 comment Print

2FA Mandatory for e-Way Bill & e-Invoice from April 2025

Goods and Services Tax : From April 1, 2025, 2FA is mandatory for taxpayers and transporters using the e-Way Bill and e-Invoice systems. Learn about OTP a...

March 31, 2025 23682 Views 0 comment Print


Latest Judiciary


GST leviable on purchase of residential flat when part amount paid prior to completion certificate

Goods and Services Tax : Petitioner in response had made a representation informing the respondent-BDA that, what was offered to him was a full completed a...

April 7, 2025 36 Views 0 comment Print

Jharkhand HC orders Rs 1.23 Cr GST Cess ITC refund to Tata Steel

Goods and Services Tax : Jharkhand HC orders Rs 1.23 Cr GST Cess ITC refund to Tata Steel for exports, quashing rejection based on extraneous grounds. Cite...

April 7, 2025 75 Views 0 comment Print

Chhattisgarh HC grants Bail in GST ITC Fraud Case citing delayed trial

Goods and Services Tax : Chhattisgarh High Court grants bail to Rohit Singla in a GST fraud case, citing delayed trial and conditions for release....

April 7, 2025 216 Views 0 comment Print

AP HC: GST Order Without DIN, Signature Invalid; Re-assessment Allowed

Goods and Services Tax : Andhra Pradesh High Court quashes GST assessment order lacking DIN and signature. Re-assessment permitted with proper procedure....

April 7, 2025 90 Views 0 comment Print

Gujarat HC Quashes ITC Denial Under Sec 16(4), Remands Case Citing Retrospective Sec 16(5)

Goods and Services Tax : Gujarat HC quashes orders denying ITC under Sec 16(4) to Shiv Construction. Remands case due to retrospective Sec 16(5) allowing I...

April 7, 2025 276 Views 0 comment Print


Latest Notifications


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 54 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 390 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 3369 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 156 Views 0 comment Print

Gross and Net GST revenue collections for the month of March, 2025

Goods and Services Tax : India's GST revenue grew in March 2025. View gross and net collections, state-wise data, and growth percentages in this official r...

April 1, 2025 1440 Views 0 comment Print


GST bill to be taken up in Lok Sabha next week & Finance Bill on 30.04.2015

April 28, 2015 1331 Views 0 comment Print

The Constitution (122 Amendment) Bill in respect of GST to be taken up in Lok Sabha next week Finance Bill to be taken up on Thursday Further to the suggestions from the Members of Lok Sabha, the Government has agreed to extend the ongoing discussion on Demands for Grants of various ministries by one day […]

Punjab VAT-Penalty levied u/s 51 without serving proper notice is illegal

April 27, 2015 1099 Views 0 comment Print

The Punjab VAT Tribunal in one of my cases namely Welspun Projects Limited vs State of Punjab Appeal No. 146 of 2014 decided on 27.04.2015, has quashed the penalty levied u/s 51 of Punjab VAT Act, 2005 on the roadside, as the same was levied without serving proper notice and thereby denying reasonable opportunity of being heard to the appellant.

Grant of Registration under DVAT & CST simplified

April 27, 2015 1356 Views 0 comment Print

With the upgradation of technology, department is considering to expedite the registration process in the shortest possible time. Government of India is also pressing hard to accelerate the registration process under ‘Ease of Doing Business’ Campaign. It has now been decided to issue registration as per following procedure:-

Delhi VAT- Filing of online return for 4th quarter of 2014-15 – extension of period thereof

April 27, 2015 3977 Views 0 comment Print

Hereby extend last date of filing of online/hard copy of fourth quarter return for year 2014-15, in Form DVAT-16 ,DVAT-17 and DVAT-48 along with required annexure/enclosures to 15/05/2015.

FM moves the motion for consideration of GST Bill in Lok Sabha

April 27, 2015 995 Views 0 comment Print

THE CONSTITUTION (ONE HUNDRED AND TWENTY-SECOND AMENDMENT) BILL, 2014 THE MINISTER OF FINANCE, MINISTER OF CORPORATE AFFAIRS AND MINISTER OF INFORMATION AND BROADCASTING (SHRI ARUN JAITLEY) moving the motion for consideration of the Bill said: In the matter of revenue and taxation, probably this is the most important Amendment that has ever been taken up […]

Haryana VAT on Builders & Developers – The Episode & High Court Judgement

April 27, 2015 18311 Views 2 comments Print

Build up to the Case The Sales tax thrust on builders and developers gained drastic momentum post the recent rulings of Hon’ble Supreme Court in L&T Limited v. State of Karnataka [Civil Appeal No.8672 of 2013 (Larger bench) which in principle accepts the law laid down in earlier judgement in case of K. Raheja case […]

Delhi VAT- Upgradations/Changes in existing modules in first half of April 2015

April 24, 2015 896 Views 0 comment Print

CIRCULAR NO. 1 of 2015-16, Dated: 24/04/2015 The following up-gradations/Changes were made in the existing modules, during the first half of April’2015. 1. Item add link (for dealers): The item add link initially provided to the dealer for online downloading of central forms has been removed. Now, the item can be added through amendment or DP-1 link only.

VAT rate in Delhi for sale of Electric induction motors, Switchgears and Starters

April 21, 2015 7498 Views 0 comment Print

What should be VAT rate in Delhi for sale of Electric induction motors, Switchgears and Starters, being the components of machineries for various kind of industries.

Rate of VAT Tax on (Oxygen Cylinder & Nitrous Oxide Cylinders)

April 17, 2015 11808 Views 1 comment Print

Oxygen and Nitrous Oxide Cylinders are not covered under entry 92 of the third schedule of the DVAT Act 2004 and hence should be taxed under section 4(1)(e) of the DVAT Act 2004 as unspecified item.

VAT not leviable on Sale of Prospectus by University to students

April 15, 2015 2137 Views 0 comment Print

Publication of prospectus and making it available to students is ancillary activity to the main and predominant object to impart education and thus Institutions are not ‘dealer’ under VAT. Commercial Taxes Officer Vs. Banasthali Vidyapith [2015 (4) TMI 393 – RAJASTHAN HIGH COURT]

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