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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


Tax Treatment & Refund Eligibility for Export of Cigarettes under GST Regime

Goods and Services Tax : Learn about GST rules for cigarette exports, tax treatment, and refund eligibility under LUT or IGST options, including provisions...

April 13, 2025 183 Views 0 comment Print

Direct vs. Indirect Tax: Convergence or Divergence in India?

Goods and Services Tax : Analysis of the evolving relationship between Direct and Indirect Taxes in India, examining revenue recognition and the impact of ...

April 12, 2025 1047 Views 0 comment Print

GST ITC & Supplier Errors: Recent Supreme Court Rulings

Goods and Services Tax : Understand recent Supreme Court decisions on GST ITC denial due to supplier errors. Learn about taxpayer rights to correct genuine...

April 12, 2025 1437 Views 0 comment Print

‘Mere Suspicion’ Not Enough to Arrest under Customs and GST Act

Goods and Services Tax : Arrest under Customs and GST laws needs clear evidence and recorded reasons; mere suspicion is not sufficient, as clarified by the...

April 11, 2025 195 Views 0 comment Print

5 key changes in GST E-Way Bill & E-invoice for new FY 2025-26

Goods and Services Tax : Learn the 5 major GST changes in E-Way Bill & E-Invoice for FY 2025-26, including MFA rollout, IRN rules, time limits, and complia...

April 11, 2025 36207 Views 0 comment Print


Latest News


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 819 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 267 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 249 Views 0 comment Print

GST on Food Delivery Apps: Council Review Ongoing

Goods and Services Tax : ndia's GST Council examines 5% GST on food delivery apps like Zomato, Swiggy. Restaurant services face 5% GST without input credit...

April 3, 2025 456 Views 0 comment Print

Representation for Extension of Section 128A GST Amnesty Scheme

Goods and Services Tax : The Sales Tax Bar Association (STBA) Delhi seeks an extension of the GST Amnesty Scheme deadline to 30th June 2025 due to taxpayer...

March 31, 2025 1833 Views 0 comment Print


Latest Judiciary


KGST: Kerala HC Dismisses Appeal Against Notice Issued After 14-Year Delay

Goods and Services Tax : Kerala High Court dismisses Revenue’s appeal against quashing of 14-year delayed notice under Section 17D of KGST Act in K. Sasi...

April 12, 2025 216 Views 0 comment Print

GST Credit Reconsideration Ordered by Calcutta High Court

Goods and Services Tax : Calcutta High Court directs reconsideration of transitional GST credit claim, citing technical breach in obtaining provisional ID ...

April 12, 2025 162 Views 0 comment Print

GST Orders with Due Mind Application Valid When Taxpayers Ignore SCNs: Allahabad HC

Goods and Services Tax : Allahabad HC upheld GST order as valid due to taxpayer's failure to respond to notices and show cause, confirming tax, interest, a...

April 12, 2025 639 Views 0 comment Print

Gujarat HC Issues Notice on Plea Against Allegedly Duplicative GST Orders

Goods and Services Tax : Gujarat HC issues notice on plea against two GST orders for same period, disallowing ITC for non-filing and GSTR mismatch. Interim...

April 12, 2025 168 Views 0 comment Print

Section 75(4) of GST Act mandates hearing prior to passing of Section 73 order

Goods and Services Tax : Allahabad High Court quashes GST order against Mishra Enterprises due to lack of hearing. Remanded for fresh order with opportunit...

April 11, 2025 366 Views 0 comment Print


Latest Notifications


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 8238 Views 1 comment Print

GSTN Advisory on reporting values in Table 3.2 of GSTR-3B

Goods and Services Tax : Important update on GSTR-3B Table 3.2. Starting April 2025, auto-populated inter-state supply values will be non-editable. Learn h...

April 11, 2025 13371 Views 1 comment Print

Kerala SGST: Pecuniary Limits under Section 74A for Proper Officers

Goods and Services Tax : Kerala SGST Circular 10/2025 sets officer-wise monetary limits for notices/orders under new Section 74A of GST Acts, effective now...

April 11, 2025 135 Views 0 comment Print

Proper officer for various provisions under Kerala State GST Act, 2017

Goods and Services Tax : Kerala SGST assigns Section 74A functions to officers, amending Circular 5/2023 as per 53rd GST Council meeting recommendations. E...

April 5, 2025 123 Views 0 comment Print

Kerala SGST Issues Guidelines for GST Interest Waiver

Goods and Services Tax : Kerala SGST clarifies interest waiver scheme under Section 128A, detailing rules for handling tax demands and self-assessed tax re...

April 5, 2025 939 Views 0 comment Print


GST Liability on Capital Goods Sale: Section 18(6) vs. Rules 40(2) & 44(6)

May 9, 2024 19923 Views 0 comment Print

Explore Section 18(6) of CGST Act regarding GST reversal on capital goods sale. Analysis of Rule 40(2) vs. Rule 44(6) methods & reflection in GSTR forms explained.

KGST: HC Not Appellate Authority to examine merit of assessment/refund order

May 9, 2024 276 Views 0 comment Print

Analysis of N.R. Patel & Co. Vs Assistant Commissioner case by Kerala High Court. Court rules on assessment/refund order merit under KGST Act. Full judgment.

SC Upholds Time Limit under Section 38(3) for Refunds under Delhi VAT

May 9, 2024 801 Views 0 comment Print

Explore how the Supreme Court’s ruling reinforces strict adherence to refund timelines under the Delhi Value Added Tax Act in the case of Commissioner vs FEMC Pratibha JV.

Reassessment Order under OVAT Act Must Not Rely Solely on Tax Evasion Reports

May 9, 2024 474 Views 0 comment Print

Orissa High Court quashes reassessment order, ruling it cannot be based merely on tax evasion or audit reports, stressing the need for independent assessment.

Delhi HC quashes Refund rejection SCN and order issued by incompetent authority

May 9, 2024 714 Views 0 comment Print

Delhi High Court directs reconsideration of refund application in Rahul Packaging Vs Union of India case. Find out how an incompetent authority issuing a Show Cause Notice impacted the judgment.

Delhi HC Orders Re-Adjudication under CGST Act Section 73, Citing Violation of Natural Justice

May 9, 2024 1068 Views 0 comment Print

Delhi High Court directs re-adjudication of a CGST Act order due to lack of natural justice principles. Full text of the judgment provided.

Madras HC Directs GST Dept to Dispose of Rectification Petition | Roshan Fruits Case

May 9, 2024 276 Views 0 comment Print

In Roshan Fruits India Pvt Ltd vs Assistant Commissioner (ST), Madras High Court directs GST Dept to dispose of rectification petition regarding ITC availed within 1 month.

Delhi HC Modifies Retrospective Cancellation of GST Registration

May 9, 2024 606 Views 0 comment Print

Delhi High Court directs modification of GST registration cancellation, now effective from the date of the show cause notice, with detailed analysis.

जीएसटी अपीलीय न्यायाधिकरण (GSTAT) में अध्यक्ष नियुक्त किया गया

May 9, 2024 1197 Views 0 comment Print

केंद्र सरकार द्वारा सेवानिवृत्त न्यायाधीश संजय कुमार मिश्रा को वस्तु एवं सेवा कर अपीलीय न्यायाधिकरण (GSTAT) का अध्यक्ष नियुक्त किया गया है। इस कदम का उद्देश्य व्यवसायों से संबंधित विवादों के समाधान को कुशलतापूर्वक सुव्यवस्थित करना है।

Impact of phrase “Inter Alia” on CGST Act Section 129 Penalties

May 9, 2024 2073 Views 0 comment Print

Explore significance of Phrase Inter Alia in Circular No. 64/38/2018-GST and its implications on penalties under Section 129 of CGST Act 2017.

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