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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 690 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 1146 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 486 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 1215 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 450 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 1806 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 4098 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 363 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 345 Views 0 comment Print


Latest Judiciary


Cancellation of GST registration quashed as conditions prescribed u/r 21 of GST Rules not followed

Goods and Services Tax : Allahabad High Court held that cancellation of GST registration without following condition prescribed under Rule 21 of GST Rules ...

April 26, 2025 267 Views 0 comment Print

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 306 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 855 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 150 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 186 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 3684 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 240 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 5934 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 10551 Views 1 comment Print


GST on HAM Model for NHAI Projects: Time of Supply Clarified

June 26, 2024 3582 Views 0 comment Print

Clarification on GST time of supply for construction and maintenance services in NHAI Hybrid Annuity Mode (HAM) model. Key guidelines provided.

Place of Supply for Custodial Services Provided by Banks to Foreign Portfolio Investors

June 26, 2024 624 Views 0 comment Print

CGST Circular clarifies place of supply for custodial services provided by banks to Foreign Portfolio Investors, ensuring uniform application of GST provisions.

Input Tax Credit on Ducts & Manholes Used in Optical Fiber Cable Networks

June 26, 2024 1101 Views 0 comment Print

Clarification on the availability of input tax credit for ducts and manholes used in optical fiber cable networks under CGST Act, 2017. Circular No. 219/13/2024.

GST on Loans Provided by Overseas Affiliate to Indian Affiliate or Related Persons

June 26, 2024 843 Views 0 comment Print

Clarifications on GST applicability for loans between related entities, including overseas affiliates and Indian affiliates. Detailed guidelines provided.

ITC Entitlement for Insurance Companies on Motor Vehicle Repair Expenses under Reimbursement Claims

June 26, 2024 1434 Views 0 comment Print

Clarification on ITC entitlement for insurance companies on motor vehicle repairs under reimbursement claim settlement as per CGST Circular No. 217/11/2024.

GST liability and ITC Clarifications for Warranty/ Extended Warranty

June 26, 2024 3522 Views 0 comment Print

New clarifications on GST liability and ITC availability for warranty and extended warranty cases under Circular 216/10/2024. Read the full details.

GST on Salvage/Wreck Value in Claim Assessment of Damaged Motor Vehicle

June 26, 2024 1314 Views 0 comment Print

Understand GST applicability on salvage value in motor vehicle insurance claims as clarified by Circular No. 215/9/2024-GST.

Requirement to Reverse ITC for Life Insurance Premium Portion Not included in Taxable Value

June 26, 2024 1116 Views 0 comment Print

Learn about the reversal of input tax credit for life insurance premiums not included in taxable value as per the latest GST Circular No. 214/8/2024.

GST on ESOP/ESPP/RSU provided through overseas holding company

June 26, 2024 1629 Views 0 comment Print

CGST Circular 213/07/2024 clarifies GST applicability on ESOP/ESPP/RSU provided by foreign holding companies to Indian subsidiaries’ employees.

Mechanism for providing evidence of compliance under Section 15(3)(b)(ii) of CGST Act

June 26, 2024 2802 Views 0 comment Print

Clarification on evidence for ITC reversal on discounts via tax credit notes under Section 15(3)(b)(ii) of CGST Act. Read Circular 212/6/2024.

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