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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


10 Questions to Ask While Reading a GST Order (Like an Advocate)

Goods and Services Tax : Use this 10-point checklist to identify appeal-worthy issues in a GST order. Spot procedural lapses and factual gaps quickly and e...

April 16, 2025 4152 Views 0 comment Print

How to file GSTR-4 Annual return for Composition Taxpayer under GST

Goods and Services Tax : Step-by-step guide to file GST-4 annual return for composition taxpayers. Learn deadlines, penalties, and filing procedure with co...

April 16, 2025 243 Views 1 comment Print

GST on developer right cannot be taxed under reverse charge: Bombay HC

Goods and Services Tax : Bombay HC rules GST on developer rights under a development agreement does not fall under reverse charge as per Entry 5B of Notifi...

April 16, 2025 555 Views 0 comment Print

Legal Aspects of GST Registration & Verification under CGST Act 2017

Goods and Services Tax : Explore the legal aspects, supporting documents, Aadhaar & biometric authentication for registration under the CGST Act 2017, alon...

April 16, 2025 222 Views 0 comment Print

Is Input Service Distributor Registration Compulsory from 1st April 2025

Goods and Services Tax : From April 1, 2025, ISD registration becomes mandatory for ITC distribution among GSTINs, replacing the cross-charge mechanism for...

April 14, 2025 531 Views 0 comment Print


Latest News


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 1800 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 891 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 285 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 282 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 486 Views 0 comment Print


Latest Judiciary


Registration under KVAT required for education trust managed college supplying food via canteen

Goods and Services Tax : Kerala High Court held that college, managed by an education trust, engaged in supplying food to students through canteen is requi...

April 16, 2025 60 Views 0 comment Print

Allahabad HC Seeks Clarity on GST Penalty Powers under rule 86B & Section 129

Goods and Services Tax : Allahabad HC directs U.P. State to clarify STO's power to impose GST penalty under Rule 86B and Section 129....

April 16, 2025 111 Views 0 comment Print

No GST on Transfer of Development Rights or FSI Service: Bombay HC

Goods and Services Tax : Bombay HC rules on GST applicability to developer agreements, distinguishing them from TDR/FSI transfers under Entry 5B of GST not...

April 16, 2025 4554 Views 0 comment Print

Bombay HC Grants Interim Relief on GST Applicability to Land Development Rights Agreement

Goods and Services Tax : Bombay High Court grants interim relief in GST dispute on land development rights under a revenue-sharing agreement between Nirmal...

April 16, 2025 654 Views 0 comment Print

Calcutta HC Directs Restoration of GST Registration with 45-Day Payment Window

Goods and Services Tax : Calcutta High Court allows reopening of GST portal for Shri Ashis Roychowdhury after setting aside registration revocation due to ...

April 16, 2025 192 Views 0 comment Print


Latest Notifications


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 105 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 9621 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 14574 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 192 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 147 Views 0 comment Print


Refund of unutilized credit due to zero-rated supply includes compensation cess

March 15, 2025 342 Views 0 comment Print

Bombay High Court held that registered person making a zero rated supply under LUT may claim refund of unutilized credit including that of Compensation Cess. Accordingly, refund of compensation cess granted and appeal is accordingly allowed.

Kerala SGST Act: Interest & Penalty Waiver Guidelines

March 15, 2025 213 Views 0 comment Print

Learn about the Kerala SGST Act’s interest and penalty waiver under Section 128A, eligibility, application process, and compliance instructions.

Clubbing Multiple Assessment Years in a Single GST SCN Is Impermissible

March 14, 2025 402 Views 0 comment Print

Karnataka HC voids GST order clubbing multiple years. Section 73 of KGST Act mandates separate notices per financial year.

Kerala GST Introduces Video Conferencing for Hearings

March 14, 2025 300 Views 0 comment Print

Kerala GST enables video conferencing for personal hearings to improve efficiency. Physical hearings remain an option in exceptional cases.

Allahabad HC Upholds GST Penalty for Goods Without Valid Challan

March 14, 2025 384 Views 0 comment Print

Allahabad High Court ruled that GST penalty under Section 129 is valid if goods are moved for job work without a properly filled delivery challan.

Latest Amendments of Hotel Industry and Restaurants

March 14, 2025 5529 Views 1 comment Print

New GST notifications for hotels/restaurants: ‘Specified Premises’ introduced, ‘Declared Tariff’ removed. Learn opt-in/out rules & tax changes.

Delhi HC Directs DGST to Expedite Refund Processing

March 13, 2025 492 Views 0 comment Print

Delhi High Court directs DGST to process Truth Fashion’s GST refund within three weeks, subject to verification and potential statutory appeals.

Mere decision to file appeal not automatically stay GST refund: Delhi HC

March 13, 2025 561 Views 0 comment Print

Delhi High Court directs DGST to process Truth Fashion’s GST refund of ₹18.33 lakh with statutory interest, rejecting delay due to a pending appeal.

Order passed without application of mind to material on record liable to set aside

March 13, 2025 570 Views 0 comment Print

Madras High Court held that order passed without considering documentary evidences furnished by the petitioner suffers from non-application of mind to material on record. Hence, order set aside with direction to department to re-examine issue.

IGST refund cannot be denied despite availing duty drawback: Madras HC

March 13, 2025 606 Views 0 comment Print

Madras High Court rules IGST refund cannot be denied for exports qualifying as zero-rated supply, even when higher duty drawback rates are claimed.

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