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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 348 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 510 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 333 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 1116 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 393 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 1788 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 4038 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 357 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 36 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 81 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 33 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 33 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 33 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 2664 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 10467 Views 1 comment Print


Assessee cannot be adjudicated by CGST, assigned to SGST authority or vice-versa

May 23, 2024 8502 Views 0 comment Print

Madras High Court quashes Central Tax order against Ram Agencies, citing lack of cross-empowerment notification for jurisdiction over State-assigned assessee.

Delhi HC allows interest on DVAT refund from the date refund become due

May 23, 2024 372 Views 0 comment Print

Delhi High Court grants interest on delayed refund under Delhi Sales Tax Act after 90 days from the claim date. Full text of the judgment provided.

Burden of Proof for Double Movement under GST Lies on Department: Allahabad HC

May 22, 2024 1872 Views 0 comment Print

Allahabad HC rules that the burden to prove double movement of goods under UPGST lies with the department, quashing seizure and penalty orders against K Y Tobacco Works Pvt Ltd.

Section 7: Scope of Supply – Applicability of GST under different scenarios

May 22, 2024 2400 Views 2 comments Print

Explore applicability of GST in various scenarios under Section 7 of CGST Act, including free samples, discounts, exports, license fees, director’s remuneration, and guarantees.

Alleged excess claim of Input Tax Credit: Delhi HC Orders Re-Adjudication

May 22, 2024 696 Views 0 comment Print

Delhi High Court restores matter to proper officer for adjudication of SCN on no excess claim of ITC. Learn about the case and its implications.

Delhi HC Directs Flipkart to Combat GST Misuse by Rogue Sellers

May 22, 2024 783 Views 0 comment Print

Delhi High Court directs Flipkart to address misuse of GST by rogue sellers on its platform. Learn about the court’s order and the steps taken by Flipkart in compliance.

Rajasthan HC denies Bail in Rs. 187.68 Cr ITC Fraud case involving 47 Fake Firms

May 22, 2024 1389 Views 0 comment Print

Rajasthan HC denies bail to Dheeraj Singhal on medical grounds in a case involving Rs. 187.68 Cr ineligible GST ITC claims. Full details of the judgment.

Revenue department cannot block Electronic Credit Ledger by making negative balance

May 22, 2024 6033 Views 0 comment Print

The Telangana High Court ruled that the Revenue Department cannot block an electronic credit ledger by making a negative balance, advising recovery under Sections 73 or 74 of the CGST Act instead.

Understanding Rule 86B of CGST Rules: Restrictions on Input Tax Credit Utilization

May 22, 2024 12678 Views 0 comment Print

Understand Rule 86B of the CGST Act: Restrictions on Input Tax Credit (ITC) utilization. Learn about applicability, restrictions, exceptions, and its impact.

Procedural Lapses in SCN: Calcutta HC restores GST Registration

May 22, 2024 870 Views 0 comment Print

Amirul Islam Vs The State of West Bengal & Ors. (Calcutta High Court) The case of Amirul Islam Vs The State of West Bengal & Ors. in the Calcutta High Court revolves around the cancellation of GST registration under the West Bengal Goods and Services Tax Act, 2017 (WBGST Act). The petitioner, Amirul Islam, challenged the cancellation […]

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