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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 285 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 429 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 303 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 1074 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 387 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 4029 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 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 36 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 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 27 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 2472 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 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


CA Certificate not required to claim refund of unutilized ITC: Delhi HC

June 25, 2024 2130 Views 0 comment Print

Learn about the Delhi High Court’s ruling in Svera Agro Ltd. v. Commissioner of Central Tax, stating CA certificates are not needed for GST refund of unutilized Input Tax Credit (ITC).

Opportunity should be granted to Assessee to be heard in person: Delhi HC

June 25, 2024 510 Views 0 comment Print

Learn about Delhi High Courts decision in Shree Padma Industries v. Union of India, granting the Assessee an opportunity of personal hearing in GST dispute matters.

Patna HC to Hear Sand Extraction GST Case on Jan 30, 2024

June 25, 2024 441 Views 0 comment Print

Patna High Court to hear the case on the 18% GST demand on sand extraction royalty on January 30, 2024. Key arguments focus on whether royalty is a tax or service.

Delhi HC Restricts Retrospective GST Registration Cancellation

June 25, 2024 1677 Views 0 comment Print

The Delhi High Court limits retrospective GST registration cancellation, affecting ITC denial. Read the detailed analysis of Prime Industries vs. Principal Commissioner case.

No violation of principles of natural justice if petitioner ignores notice served on him 

June 25, 2024 348 Views 0 comment Print

Petitioner admits non-filing of GST returns due to accountant’s illness. Ignored notice citing format, so can’t claim natural justice violation.

CGST section 129 proceedings initiated without providing a hearing opportunity are invalid

June 25, 2024 495 Views 0 comment Print

The Andhra Pradesh HC ruled that CGST proceedings initiated without providing a hearing opportunity are invalid, reinforcing the importance of due process under Section 129 of the CGST Act.

Interest payment changes retrospective or prospective-GST council recommendation

June 25, 2024 2205 Views 0 comment Print

Explore the 53rd GST Council’s decision on interest applicability under Section 50 of CGST Act and the new GSTR-1A amendment facility for taxpayers. Learn implications, retrospective effects, and penalties.

GST Council Newsletter May 2024

June 25, 2024 1035 Views 0 comment Print

India GST revenue for May 2024 reached ₹1.73 lakh crore, marking a 10% year-on-year growth. Discover the details and trends driving this significant increase.

GST on Construction Services Provided by Uttarakhand Peyjal Sansadhan Vikas Evam Nirman Nigam

June 25, 2024 732 Views 0 comment Print

Uttarakhand AAR clarifies that Uttarakhand Peyjal Sansadhan Vikas Evam Nirman Nigam, a governmental authority, qualifies for RCM exemption on work contract services.

GST Proposed Amendments and Clarifications by 53rd Council Meeting

June 25, 2024 1083 Views 0 comment Print

Discover key GST amendments and clarifications from the 53rd GST Council Meeting held on June 22, 2024, aimed at improving compliance and reducing litigation for taxpayers.

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