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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: Detention of Goods & Provisional Release Process under Section 129

Goods and Services Tax : Learn about GST detention and provisional release process under Section 129 of CGST Act, 2017, including forms, penalties, and ste...

April 25, 2025 264 Views 0 comment Print

GST Case Law Compendium- April Edition

Goods and Services Tax : Summary of recent GST High Court decisions on refund validity, tax evasion penalties, provisional attachment limits, ITC denial, a...

April 25, 2025 357 Views 0 comment Print

GST on Resident Welfare Associations: Analysis of Indian Medical Association Judgment

Goods and Services Tax : Kerala HC's IMA ruling may exempt Resident Welfare Associations from GST on maintenance charges, challenging existing tax framewor...

April 25, 2025 288 Views 0 comment Print

Direct vs. Indirect Tax in India: Part 3 – Revenue Recognition – Expenditure

Goods and Services Tax : This article explores complementary or opposing views on revenue recognition, expenditures, inventories, Capex and related party t...

April 25, 2025 1053 Views 0 comment Print

Can time barred GST appeal be condoned by Appellate Authority

Goods and Services Tax : Explores if GST Appellate Authorities can condone delays beyond the statutory appeal period, referencing recent High Court and Sup...

April 24, 2025 372 Views 0 comment Print


Latest News


No GST on UPI Payments Above ₹2,000: Govt Clarifies

Goods and Services Tax : Govt denies claims of GST on UPI transactions over ₹2,000, confirms no such proposal exists and reaffirms support for digital pa...

April 20, 2025 1776 Views 0 comment Print

GSTN Implements Phase-III Changes to Table-12 of GSTR-1 & 1A from April 2025

Goods and Services Tax : GSTN introduces Phase-III changes to GSTR-1 from April 2025 with dropdown HSN selection, tab-wise B2B/B2C reporting, and value val...

April 15, 2025 4023 Views 0 comment Print

Draft Appeal Section 73 on PMT-09 and absence of GST functionality

Goods and Services Tax : GST appeal challenges demand based on TDS mismatch and lack of PMT-09 functionality to transfer cash ledger between GSTINs during ...

April 7, 2025 1101 Views 0 comment Print

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 351 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 342 Views 0 comment Print


Latest Judiciary


HC Quashes GST Demand over turnover attributed to two firms sharing same PAN

Goods and Services Tax : Allahabad High Court sets aside GST demand against Jindal Communication, citing confusion over turnover attributed to two firms sh...

April 25, 2025 9 Views 0 comment Print

Adjudication Under CGST Section 74 Must Clearly Establish Fraud or Misstatement

Goods and Services Tax : Allahabad High Court quashes CGST Section 74 order against Singh Electrical Store due to lack of reasoning on fraud or misstatemen...

April 25, 2025 21 Views 0 comment Print

Provisional attachment under CGST Section 83 ceases to operate after one year

Goods and Services Tax : Calcutta HC rules on the expiry of a provisional attachment order under WBGST/CGST Act in the case of JL Enterprises. Details cour...

April 25, 2025 18 Views 0 comment Print

Writ petition not maintainable when alternate remedy of GST appeal not exercised

Goods and Services Tax : Madras High Court addresses a writ petition challenging a CGST order, noting a prior SGST adjudication on the same issue and direc...

April 25, 2025 24 Views 0 comment Print

Assignment of Long-Term Leasehold Rights Not Taxable Under GST: Gujarat HC

Goods and Services Tax : Gujarat High Court quashes GST demand on the assignment of long-term leasehold rights by Alfa Tools, citing the Gujarat Chamber of...

April 25, 2025 21 Views 0 comment Print


Latest Notifications


Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025

Goods and Services Tax : Learn about the Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025, including appeal filing, hearings, and other ke...

April 25, 2025 2337 Views 0 comment Print

CBIC Issues GST Guidelines; DRI Seizes Cocaine at IGI

Goods and Services Tax : CBIC updates GST registration process to reduce delays; DRI seizes 7.56 kg of cocaine at Delhi airport in anti-drug operation....

April 22, 2025 231 Views 0 comment Print

GST Registration application processing Instructions

Goods and Services Tax : New guidelines for GST registration issued to reduce delays, clarify document requirements, and standardize officer procedures for...

April 18, 2025 5883 Views 0 comment Print

CBIC E-Processing for Airport Baggage; DRI Drug Bust

Goods and Services Tax : CBIC to launch electronic clearance for personal import/export at airports. Lucknow CGST's Swachhta initiative. DRI busts Mephedro...

April 16, 2025 279 Views 0 comment Print

HSN Code Changes in GSTR-1 Table-12 from April 2025

Goods and Services Tax : From April 2025, GSTR-1 Table-12 will be split into B2B and B2C with mandatory HSN code selection from dropdown. Manual entry will...

April 11, 2025 10461 Views 1 comment Print


Circulars issued pursuant to 53rd GST Council Meeting

July 3, 2024 3291 Views 0 comment Print

Discover the latest GST Council updates from Circulars 207 to 222, covering appeals limits, manufacturing procedures, place of supply clarifications, service valuations, warranty taxability, ITC entitlements, and more.

Place of supply of Custodial services provided by banks to Foreign Portfolio Investor

July 2, 2024 1116 Views 0 comment Print

Discover the GST place of supply for custodial services provided by Indian banks to Foreign Portfolio Investors (FPIs), clarified by CBIC Circular No 220/14/2024-GST.

GST liability & reversal of ITC in case of Warranty/Extended Warranty

July 2, 2024 2130 Views 0 comment Print

Understand GST implications on warranty services & extended warranties under recent CBIC circulars. Learn when GST is applicable & if ITC reversal is required.

GST Advance Ruling binds applicant, not third party taxpayers: Calcutta HC

July 2, 2024 834 Views 0 comment Print

Court clarified that an Advance Ruling is only binding on the applicant and jurisdiction that issued it, not on third-party taxpayers or other jurisdictions.

Appeal cannot be rejected on procedural lapse of non-submission of order

July 2, 2024 954 Views 0 comment Print

Madras High Court rules that appeals cannot be dismissed for procedural lapses, emphasizing timely filing. Key case: Indian Potash Ltd. v. Deputy Commissioner (ST).

Interpretation of Exemption Provisions in Indirect Taxes: Key Judicial Precedents

July 2, 2024 1764 Views 0 comment Print

Explore key judicial precedents on the interpretation of tax exemption provisions under indirect taxes in India and understand their significant implications.

Asian Radhika Multiplex guilty of profiteering under GST: CCI

July 2, 2024 624 Views 0 comment Print

Explore the DGAP report on GST rate reduction impact on movie ticket prices, alleged profiteering by the respondent, detailed investigation findings, and conclusions under CGST Act, 2017.

Luxury tax on services at Ayurveda Centre, Beauty Parlor & Convention Centre within hotel

July 2, 2024 624 Views 0 comment Print

Explore the Kerala High Court ruling on luxury tax applicability to services at Ayurveda Centre, Beauty Parlor, and Convention Centre within hotels. Detailed analysis and implications.

GST Council Reconstitutes GoM on Rate Rationalization

July 2, 2024 582 Views 0 comment Print

GST Council modifies the Group of Ministers on Rate Rationalization. Learn about the reconstituted membership and its implications.

Delhi HC Limits GST Registration Cancellation to Date of Show Cause Notice

July 2, 2024 342 Views 0 comment Print

Delhi High Court restricts retrospective cancellation of GST registration from date of Show Cause Notice issuance. Analysis of Shree Bankey Bihari Trading Company case.

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