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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 Penalty Regime 2.0: Decoding Sections 73, 74 and New Section 74A

Goods and Services Tax : This article explains how the new Section 74A consolidates GST penalty proceedings and standardises timelines for both fraud and n...

January 5, 2026 327 Views 0 comment Print

GST on Jewellery vs Making Charges: The Classification Mistake Costing Jewellers

Goods and Services Tax : This article explains how misclassifying making charges as goods leads to GST short payment and highlights the correct legal treat...

January 5, 2026 465 Views 0 comment Print

System-Generated vs. Officer-Initiated: A Guide to Deploying DRC-01B & ASMT-13

Goods and Services Tax : This article clarifies the legal distinction between system-generated mismatch intimations and officer-led best judgment assessmen...

January 5, 2026 219 Views 0 comment Print

Interplay between GST Act and Prevention of Money Laundering Act, 2002

Goods and Services Tax : The article explains that GST violations alone do not trigger PMLA unless they are connected to a scheduled predicate offence such...

January 4, 2026 480 Views 0 comment Print

Post-IBC Approval GST Demands Declared Without Jurisdiction

Goods and Services Tax : The judgment quashed GST demands raised after resolution plan approval for earlier periods. It reinforces that authorities must su...

January 3, 2026 372 Views 0 comment Print


Latest News


Annual GST Returns Deadline Sought to Be Extended Due to Complex ITC Reporting

Goods and Services Tax : Stakeholders seek more time for GSTR-9 and 9C as new ITC reporting rules introduce granular, multi-year reconciliations that signi...

December 31, 2025 108459 Views 0 comment Print

CBI Arrests CGST Superintendent in Mumbai while accepting Rs. Five Lakh Bribe

Goods and Services Tax : A tax audit official was arrested while accepting ₹5 lakh as part of an alleged bribe to reduce a proposed tax demand. The case ...

December 24, 2025 693 Views 0 comment Print

GST on MPLADS Works Does Not Cut Annual Fund Allocation

Goods and Services Tax : Parliament was told that GST paid on MPLADS projects is part of execution cost and does not reduce the ₹5 crore yearly entitleme...

December 23, 2025 309 Views 0 comment Print

Call for GSTR-9 & GSTR-9C Due Date Extension After Major FY 2024–25 Changes

Goods and Services Tax : The representation seeks more time to file GST annual returns citing extensive amendments and late clarifications. It urges an ext...

December 18, 2025 96174 Views 0 comment Print

GST 2.0 Structure And Economic Impact

Goods and Services Tax : The Government stated that GST 2.0 simplifies the tax structure to stimulate consumption, investment, and job creation. The key ta...

December 16, 2025 777 Views 0 comment Print


Latest Judiciary


Guidelines for differential tax on works contract provided due to change in tax regime from VAT to GST

Goods and Services Tax : Karnataka High Court provides guidelines for arriving at differential tax amount due to change in tax regime from VAT to GST on wo...

January 5, 2026 63 Views 0 comment Print

No GST on Affiliation and Related Fees charged by University

Goods and Services Tax : This decision clarifies that affiliation and related functions lack commercial intent and consideration. As a result, GST cannot b...

January 3, 2026 504 Views 0 comment Print

Anticipatory bail in fraudulent GST Input Tax Credit allowed as custodial interrogation not warranted

Goods and Services Tax : Karnataka High Court held that custodial interrogation in the matter of fraudulent availment and passing of fake Input Tax Credit ...

January 2, 2026 156 Views 0 comment Print

GST not leviable on liquidated damages claimed on account of breach of contract

Goods and Services Tax : Karnataka High Court held that liquidated damages on account of breach of the contract is not taxable under the provisions of Cent...

January 2, 2026 423 Views 0 comment Print

Marketing and technical support service to foreign company is not intermediary service

Goods and Services Tax : Karnataka High Court held that marketing support services and technical support services provided to foreign company in Singapore ...

January 2, 2026 162 Views 0 comment Print


Latest Notifications


UTGST Rates Reworked for Tobacco and Pan Masala from 1st February 2026

Goods and Services Tax : Biris are expressly listed under the 9% schedule, distinct from other tobacco items. This creates product-specific clarity for UTG...

January 5, 2026 3 Views 0 comment Print

IGST Rates Revised for Tobacco and Pan Masala from 1st February 2026

Goods and Services Tax : Biris are specifically classified in the 18% schedule, separate from other tobacco items. This creates a distinct IGST treatment f...

January 5, 2026 18 Views 0 comment Print

GST Rates Restructured for Tobacco and Pan Masala from 1st February 2026

Goods and Services Tax : Biris are expressly listed under the 9% schedule while other tobacco products move to 20%. This creates a distinct, product-wise G...

January 5, 2026 42 Views 0 comment Print

CBIC notifies rules for RSP-Based Valuation for Pan Masala and Tobacco

Goods and Services Tax : New GST rules mandate valuation of specified goods on declared retail sale price, simplifying assessment while tightening complian...

January 5, 2026 36 Views 0 comment Print

GST Valuation Linked to Retail Sale Price for Pan Masala and Tobacco

Goods and Services Tax : The notification mandates GST valuation based on declared retail sale price for specified pan masala and tobacco products from Feb...

January 5, 2026 48 Views 0 comment Print


CBEC amendment in notification related to Exemptions on supply of services under CGST Act

October 13, 2017 22128 Views 2 comments Print

G.S.R….. (E).- In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do

CBEC notifies GST Rate on Composite supply of works contract, Transport, GTA, Renting of Motor Vehicle, Job Work Etc

October 13, 2017 26907 Views 0 comment Print

In exercise of the powers conferred by sub-section (1) of section 9, subsection (1) of section 11, sub-section (5) of section 15 and sub-section (1) of section 16 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do

Reverse charge mechanism u/s 7(4) of UTGST Act suspended till 31.03.2018

October 13, 2017 10971 Views 0 comment Print

The exemption contained in the notification No.8/2017-Union Territory Tax (Rate) dated the 28th June, 2017 as amended by this notification shall apply to all registered persons till the 31st day of March, 2018.

UTGST: Order removing difficulties in composition scheme implementation

October 13, 2017 2520 Views 0 comment Print

Union Territory Goods and Services Tax (Removal of Difficulties) Order, 2017- it is further clarified that in computing his aggregate turnover in order to determine his eligibility for composition scheme, value of supply of any exempt services including services by way of extending deposits, loans or advances in so far as the consideration is represented by way of interest or discount, shall not be taken into account.

What is GSTR 1A and how it works

October 13, 2017 17334 Views 1 comment Print

GSTR-1A is nothing but just a form which allows a registered taxable person to update the details of his sales for GSTR-1 which was filed earlier. Generally, The information comes the buyer’s GSTR-2 when he modifies any data. Seller may either affirms or reject the changes. Changes accepted by seller will be automatically reflected in the GSTR-1.

IGST: Cross-empowerment of State Tax officers for processing & grant of refund

October 13, 2017 3759 Views 0 comment Print

Central Government hereby specifies that the officers appointed under the respective State Goods and Services Tax Act, 2017 or UTGST, 2017 who are authorized to be the proper officers for the purposes of section 54 or section 55 of the said Acts

GST not payable on inter-State supplies of taxable services by exempt persons

October 13, 2017 163605 Views 19 comments Print

Council, hereby specifies the persons making inter-State supplies of taxable services and having an aggregate turnover, to be computed on all India basis, not exceeding an amount of twenty lakh rupees in a financial year as the category of persons exempted from obtaining registration under the said Act:

New items been added to list of handicraft goods for IGST exemption

October 13, 2017 3885 Views 0 comment Print

Seeks to amend notification no. 8/2017-IT dated 14.09.2017 so as to add certain items to the list of handicrafts good vide Notification No. 9/2017–Integrated Tax

Union Territory Tax rate on leasing of motor vehicles notified

October 13, 2017 3501 Views 0 comment Print

G.S.R. (E). – In exercise of the powers conferred by sub-section (1) of section 7 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, on the recommendations of the Council, hereby notifies the union territory tax on intra-State supplies of goods

UTGST under RCM on sale of used vehicles, seized / confiscated / old / used goods, waste / scrap by Govt

October 13, 2017 1701 Views 0 comment Print

G.S.R. (E).- In exercise of the powers conferred by sub-section (3) of section 7 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, on the recommendations of the Council

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