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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 318 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 453 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 306 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 1101 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 390 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 1779 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 4032 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 1104 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 30 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 48 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 21 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 27 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 30 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 2535 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 234 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 5886 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 10464 Views 1 comment Print


No e-way bills requirement during 01.02.2018 to 31.03.2018: HC Quashes Penalty

July 2, 2024 879 Views 0 comment Print

Read the full judgment of Hira Lal Arun Kumar vs State Of U.P. (Allahabad High Court) where penalties for transporting goods without GST e-way bill were overturned.

Madras High Court Stays further proceedings in challenge to residual entry at Serial No. 453 of Schedule III of Rate Notification

July 2, 2024 732 Views 0 comment Print

Madras High Court stays further proceedings in Polyspin Pvt Ltd’s challenge to residual entry at Serial No. 453 of GST Rate Notification, citing ultra vires concerns.

Madras HC Sets Aside VAT Order of ₹1.6cr Due to Hasty Assessment

July 2, 2024 240 Views 0 comment Print

Read the detailed Madras High Court judgment on the rejection of a ₹1.6cr VAT assessment due to undue haste in issuing orders. Analysis and implications discussed.

Delayed Appeal can be condoned in case reason for delay was filing of rectification petition

July 1, 2024 855 Views 0 comment Print

Madras HC condones delay in appeal filing post-rectification petition rejection in Tvl. SKL Exports v. Deputy Commissioner (ST)(GST). Appeals to be disposed on merits.

Job Work, Anti Profiteering and Other Misc. Provisions under CGST Act, 2017

July 1, 2024 636 Views 0 comment Print

Explore provisions and implications of Chapter XXI of CGST Act and Chapter IX of IGST Act, covering job work, compliance, and procedural aspects under GST laws.

Appeals & Revision under GST

July 1, 2024 5142 Views 0 comment Print

Any person aggrieved by any decision or order passed by an adjudicating authority may appeal to Appellate Authority. An appeal is a request made to a higher judicial or quasi-judicial authority to review, uphold or and potentially overturn a decision made by a lower judicial or quasi-judicial authority.

GST Recovery: Law & Procedure for Unpaid Dues, Interest, Penalties, Late Fees

July 1, 2024 2382 Views 0 comment Print

The recovery proceedings are final step towards realisation of any tax or amount. This Chapter deals with the law and procedure relating to recovery of the unpaid GST dues, including interest, penalties and late fees.

Different types of Offences And Penalties leviable under GST law

July 1, 2024 2565 Views 0 comment Print

This Chapter deals with the different types of offences and the penalties leviable under GST law. The contents of this Chapter would aid the officers, especially while issuing Demand Notices/Show Cause Notices and Adjudication orders.

Inspection, Search, Seizure and Arrest provisions under GST

July 1, 2024 3081 Views 0 comment Print

Understand the provisions of inspection, search, seizure, and arrest under the CGST Act. Learn about legal procedures, powers, and safeguards for tax compliance.

Audit under CGST Act, 2017: Compliance and Provisions

July 1, 2024 1446 Views 0 comment Print

This chapter outlines the principles and policies of audits conducted under CGST Act, 2017 and rules made thereunder, viz., CGST Rules, 2017.

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