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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


A Solution to Menace of Fake invoices causing huge demand under GST

Goods and Services Tax : Understand the GST fake invoice issue, tax demand, penalties, and possible solutions, including appeals, payments, and expected am...

February 12, 2025 375 Views 1 comment Print

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 816 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 12768 Views 5 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 5175 Views 1 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 1374 Views 0 comment Print


Latest News


Decline in West Bengal’s GST Share and Government Response

Goods and Services Tax : West Bengal's GST share dropped from 4.6% in 2019-20 to 4% in 2024-25. Learn about factors affecting revenue, government measures,...

February 12, 2025 39 Views 0 comment Print

Exemption of GST On Health & Life Insurance Premium

Goods and Services Tax : Government addresses GST exemption on health & life insurance premiums, forming a GoM for review. Key updates on current exemption...

February 12, 2025 33 Views 0 comment Print

GST Simplification Efforts and MSME Compliance Relief

Goods and Services Tax : The government addresses GST complexities with reforms, fraud crackdowns, and MSME compliance relief. Learn about tax slabs, exemp...

February 12, 2025 24 Views 0 comment Print

GST on Leased Properties: Government’s Position and Changes

Goods and Services Tax : GST on leased properties remains at 18%. Recent changes exclude composition taxpayers from reverse charge liability. No central da...

February 12, 2025 24 Views 0 comment Print

GST on Educational Services and Exemptions

Goods and Services Tax : GST on commercial training is 18%, while educational institutions' services and books are exempt. Details of GST collection and me...

February 12, 2025 21 Views 0 comment Print


Latest Judiciary


West Bengal AAAR Denies GST Exemption on Land Lease Premium

Goods and Services Tax : West Bengal AAAR denies GST exemption on upfront premium for land lease, citing non-fulfillment of conditions under Notification 1...

February 12, 2025 21 Views 0 comment Print

No GST Penalty for Goods Description Mismatch Without Tax Evasion Intent

Goods and Services Tax : Calcutta High Court quashes GST penalty and goods detention, ruling no intent to evade tax. Authorities directed to release goods ...

February 12, 2025 51 Views 0 comment Print

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 510 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 372 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


Latest Notifications


GST Amendment Rules 2024: Implementation Dates Announced

Goods and Services Tax : The Ministry of Finance has notified the implementation dates for specific provisions of the GST Amendment Rules, 2024. Key rules ...

February 12, 2025 84 Views 0 comment Print

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 447 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 240 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 4974 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 402 Views 0 comment Print


Appeal Without Limitation: High Court Grants Relief in Uninformed Proceedings Case

January 17, 2024 471 Views 0 comment Print

Explore how Madras High Court, in Samadhu Medicals vs Deputy State Tax Officer case, allows an appeal without limitation due to Petitioner’s lack of knowledge post-personnel deaths.

J&K HC explains Distinction Between Delivery Note & Challan under GST

January 16, 2024 2952 Views 0 comment Print

Explore the legal nuances of delivery notes vs. delivery challans. While the petitioner equated them, the court clarified their distinct roles. A delivery note records shipments, while a delivery challan formalizes goods’ actual delivery, impacting inventory levels. Uncover the significance of these terms in legal contexts.

Points to be kept in mind while filling GSTR 9 under GST Act, 2017

January 16, 2024 1413 Views 1 comment Print

Navigate complexities of GSTR 9 filing under GST Act. Learn about applicability, due dates, consequences, and steps to avoid penalties. Master your Annual Return process.

Issuance of Forms GST DRC-01 & DRC-01A is a statutory requirement: Madras HC

January 16, 2024 11238 Views 0 comment Print

HC acknowledged that, per Rule 142 of the CG&ST Rules, 2017, the issuance of Forms GST DRC-01 and GST DRC-01A is a statutory requirement. These forms precede the issuance of an order under Section 73 of the CG&ST Act. The court emphasized that non-compliance with Rule 142 amounted to a violation of the petitioner’s rights.

SCN Receipt 2 hour before hearing time: Madras HC quashes order directing ITC Reversal

January 16, 2024 531 Views 0 comment Print

Explore the Madras High Court’s judgment in Brakes India Pvt. Ltd. vs. Assistant Commissioner, highlighting the quashing of an ITC reversal order due to inadequate notice. Full analysis and implications.

Delhi HC Quashes GST Registration Cancellation SCN for not having detailed reasons

January 16, 2024 714 Views 0 comment Print

Delhi High Court quashes show cause notice for GST registration cancellation without proper details. Learn about Kundan Impex Vs Commissioner of Department of Trade And Taxes case.

वस्तु एवं सेवा कर अधिनियम 2017 के अंतर्गत विभिन्न न्यायिक निर्णय की समीक्षा

January 16, 2024 1290 Views 0 comment Print

जानिए वस्तु एवं सेवा कर अधिनियम 2017 के तहत न्यायिक निर्णयों का विस्तृत विश्लेषण और रिफंड नियम 89(2) की अर्थपूर्णता।

HC Emphasizes Fairness in Retrospective GST Registration Cancellation

January 16, 2024 801 Views 0 comment Print

Delhi High Court quashes the cancellation of GST registration for Radhey Trading Company, citing insufficient details in the show cause notice and retrospective cancellation order.

GSTN Advisory on introduction of new Tables 14 & 15 in GSTR-1

January 15, 2024 69960 Views 2 comments Print

As per Notification No. 26/2022 – Central Tax dated 26th December 2022 two new tables Table 14 and Table 15 were added in GSTR-1 to capture the details of the supplies made through e-commerce operators (ECO) on which e-commerce operators are liable to collect tax under section 52 of the Act or liable to pay […]

Validity of served Show Cause Notices and Orders under GST

January 15, 2024 41712 Views 2 comments Print

Explore importance of validating Show Cause Notices and Orders under CGST Act. Learn about time limits, authenticity, case laws, and key provisions for a robust understanding

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