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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 Credit Reversal Under Section 16(2) of GST – Key Rules

Goods and Services Tax : Learn about Input Credit Reversal under Sec 16(2) of GST, its conditions, impact on buyers and sellers, and compliance requirement...

February 12, 2025 228 Views 0 comment Print

Section 16(2)(c) CGST Act: Balancing Revenue Interests & Taxpayer Rights in ITC

Goods and Services Tax : Explore the implications of Section 16(2)(c) of the CGST Act, balancing taxpayer rights and government revenue in Input Tax Credit...

February 11, 2025 11508 Views 2 comments Print

Understanding Section 128A: Waiver of Interest and Penalties

Goods and Services Tax : Learn about Section 128A of CGST Act, introduced to reduce litigation in non-fraud cases, covering tax waivers, notified dates, co...

February 11, 2025 507 Views 0 comment Print

Draft Reply to Notice on Excess ITC Claimed in GSTR-3B Compared to GSTR-2B

Goods and Services Tax : Learn how to address GST notices on excess ITC claimed in GSTR-3B compared to GSTR-2B with structured replies, reconciliation step...

February 11, 2025 840 Views 0 comment Print

GST Provisions for E-Commerce: Key Regulations, Compliance Requirements & Challenges

Goods and Services Tax : The article analyzes the key GST provisions for e-commerce, focusing on regulatory frameworks, compliance requirements, and associ...

February 10, 2025 9669 Views 0 comment Print


Latest News


GST on Insurance Premium: Status of GoM Recommendations

Goods and Services Tax : The GST Council has deferred decisions on insurance premium taxation, granting more time to the GoM to finalize its recommendation...

February 6, 2025 279 Views 0 comment Print

GST Exemptions for Tirumala Tirupati Devasthanam

Goods and Services Tax : Tirumala Tirupati Devasthanam gets GST exemptions on religious services, but GST of ₹36.28 crore was paid in 2024-25. Details of...

February 6, 2025 234 Views 0 comment Print

GST on NBEMS Fees: Refund Process and Court Order

Goods and Services Tax : NBEMS stopped collecting GST on course fees per court order. Refund processing has begun, but no enquiry has been instituted. Deta...

February 6, 2025 123 Views 0 comment Print

Tax Revenue from Tobacco Products (2016-2024)

Goods and Services Tax : Tobacco tax revenue contributed 1.27%-2.75% of Gross Tax Revenue from 2016-2024. Funds are allocated across government programs, i...

February 6, 2025 57 Views 0 comment Print

GST reduction on health and life insurance premiums: Pending Decisions

Goods and Services Tax : The GST Council deferred a decision on reducing GST on health and life insurance premiums in its 55th meeting as GoM sought more t...

February 6, 2025 72 Views 0 comment Print


Latest Judiciary


GST Assessment Order Invalid Without DIN: Andhra Pradesh HC

Goods and Services Tax : Andhra Pradesh HC quashes GST assessment order due to missing DIN, citing Supreme Court and CBIC guidelines. Fresh assessment dire...

February 11, 2025 366 Views 0 comment Print

CGST Section 61 Reply Doesn’t Bar Section 73 Tax Recovery: SC

Goods and Services Tax : Supreme Court rejects SLP of Goverdhandham Estate against Rajasthan HC's decision in GST dispute over ITC eligibility on elevators...

February 11, 2025 177 Views 0 comment Print

One final hearing granted on payment of 10% disputed tax under GST

Goods and Services Tax : Madras High Court directed granting of one final opportunity of being heard as demanded by assessee on payment of 10% of the dispu...

February 11, 2025 48 Views 0 comment Print

Jurisdiction under Section 73 CGST requires compliance with Section 61 CGST: Rajasthan HC

Goods and Services Tax : Petitioner runs a hotel and registered under GST. It was issued a notice in GST ASMT-10 intimating certain discrepancies which sta...

February 11, 2025 300 Views 0 comment Print

HC directs GST authorities to Decide on Refund Application & Risky Exporter Status

Goods and Services Tax : Kerala HC orders IGST refund decision within two months, reviewing the petitioner’s “risky exporter” status. Refund claim pe...

February 11, 2025 150 Views 0 comment Print


Latest Notifications


Weekly Newsletter from CBIC Chairman dated 10th February, 2025

Goods and Services Tax : CBIC detects Rs. 18.10 crore GST evasion in real estate and organizes a CPR training workshop for officers. Post-Budget discussion...

February 11, 2025 420 Views 0 comment Print

List of GST Suvidha Kendra for Biometric Authentication in Maharashtra

Goods and Services Tax : Maharashtra establishes GST Suvidha Kendra for Aadhaar-based biometric authentication and document verification for new GST regist...

February 10, 2025 225 Views 0 comment Print

Procedure for Appeals on Interest or Penalty Under GST

Goods and Services Tax : Clarified procedure for appeals under Section 128A of CGST Act 2017, addressing disputes on interest and penalty where tax is full...

February 10, 2025 4818 Views 0 comment Print

Biometric Aadhaar Authentication for GST in Maharashtra & Lakshadweep

Goods and Services Tax : GST applicants in Maharashtra & Lakshadweep must complete biometric Aadhaar authentication & document verification at GST Suvidha ...

February 8, 2025 369 Views 0 comment Print

GSTN Advisory On E-Way Bill Generation For Goods Under Chapter 71

Goods and Services Tax : GST advisory clarifies E-Way Bill rules for goods under Chapter 71, excluding HSN 7117. Mandatory in Kerala; voluntary EWB generat...

February 6, 2025 2094 Views 0 comment Print


Bombay HC Quashes GST Assessment Order for Violating Natural Justice

April 10, 2024 816 Views 0 comment Print

Read the full text of the judgment where Bombay High Court quashes an assessment order, citing violation of principles of natural justice and denial of fair personal hearing.

Tax Authorities cannot retain tax deposited under cancelled GST registration

April 10, 2024 963 Views 0 comment Print

Analysis of Yogesh Rajendra Mehra v. Principal Commissioner of Central Goods and Services Tax, where the Bombay High Court held that an assessee cannot be expected to file returns under an invalid registration. Details on the case, issues, and court’s verdict provided.

Delhi HC: ITC Claim Rejected, Assessee’s Reply Ignored – Re-adjudication Ordered

April 10, 2024 675 Views 0 comment Print

Delhi High Court directs re-adjudication as it finds Assessee’s detailed reply ignored in rejecting ITC claim. Full text of judgment/order provided.

Advisory on Reset and Re-filing of GSTR-3B of some taxpayers

April 9, 2024 19170 Views 0 comment Print

Learn about the re-filing of GSTR-3B for taxpayers, its advisory, process, and how to correct discrepancies in ITC availment and tax payments. Get guidance on navigating the re-filing procedure smoothly.

Retrospective GST Registration cancellation only if denial of ITC to customers of Taxpayer intended: HC

April 9, 2024 7395 Views 0 comment Print

GST Registration cannot be cancelled Retrospectively unless it is intended dent taxpayer’s customers input tax credit availed in respect of the supplies made by tax payer during such period.

Error by Auditor in GST Return filings: HC allows restoration of GST registration 

April 9, 2024 666 Views 0 comment Print

In a case of erroneous GST return filings by an auditor, the Madras High Court orders the restoration of GST registration, acknowledging genuine transactions and directing corrective measures.

Disparity in GSTR-3B and GSTR 2A/2B due to ITC claimed in Respect of Cus-toms Duty: Madras HC quashes GST Order with Condition

April 9, 2024 1635 Views 0 comment Print

Dive into the case of Subh Sri Agencies Vs Deputy State Tax Officer where the High Court addresses discrepancies in GST returns due to customs duty Input Tax Credit.

GST registration can be cancelled retrospectively only if ITC denial is intended & warranted 

April 9, 2024 1470 Views 0 comment Print

In the Delhi High Court case of Maurya Industries vs Union of India, customers were denied Input Tax Credit after retrospective GST registration cancellation. Full judgment analysis here.

Auto-populate HSN-wise summary from e-Invoices into Table 12 of GSTR-1

April 9, 2024 7761 Views 1 comment Print

Discover how to effortlessly populate HSN-wise summaries from e-Invoices into GSTR-1 Table 12. Ensure accuracy and streamline reporting with this new feature.

Online Gaming: A GST Perspective in India

April 9, 2024 2253 Views 0 comment Print

Explore the legal landscape of online gaming in India and understand the GST implications for the industry. Is online gaming legal, and how does GST apply? Find out here.

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