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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 327 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 483 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 318 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 1110 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 390 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 4035 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 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 60 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 24 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 27 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 30 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 2610 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 10464 Views 1 comment Print


AO cannot reject a reply by merely stating that reply was unsatisfactory

March 27, 2024 10701 Views 0 comment Print

Delhi High Court deems rejection of Input Tax Credit claim as invalid due to inadequate consideration of taxpayer’s detailed reply. Read the full judgment here.

Delhi High Court modifies retrospective cancellation of GST registration

March 27, 2024 1293 Views 0 comment Print

Delhi High Court modifies retrospective cancellation of GST registration in Supreme Enterprises case, citing lack of cogent reasons and procedural lapses. Read full judgment analysis.

Adjournment for GST SCN Can’t be Combined with Other Proceedings

March 27, 2024 2064 Views 0 comment Print

Learn how Calcutta High Court ruled on adjournment for Show Cause Notice proceedings under GST. Analysis of Pioneer Co-Operative case and implications discussed.

Cross empowerment under GST Law: A Common order from Madras High Court

March 26, 2024 3876 Views 0 comment Print

Discover the pivotal Common order from the Hon’ble Madras High Court on Cross Empowerment under GST Law. Don’t miss the insights and conclusions of this significant ruling!

Assessment Order issued without taking into consideration reply filed by Assessee is not valid

March 26, 2024 2136 Views 0 comment Print

Explore the Delhi High Courts decision in Emco Cables Pvt. Ltd. v. Union of India, emphasizing the necessity for assessment orders to acknowledge and consider replies by the assessee.

GST Year-End Checklist

March 26, 2024 2391 Views 0 comment Print

Get ready for year-end with this comprehensive GST checklist! Reconcile, verify, settle liabilities, renew LUT, and stay proactive for a smooth transition.

Without Cross-Empowerment Notification, Counterparts’ Actions Lack Jurisdiction: Madras HC

March 26, 2024 6768 Views 0 comment Print

Madras High Court rules that actions by counterparts lack jurisdiction without cross-empowerment notification. Analysis of TVL. Vardhan Infrastructure vs Special Secretary case.

Weekly newsletter from Chairman, CBIC, Dated: 26.03.2024

March 26, 2024 573 Views 0 comment Print

Stay informed with the latest updates from CBIC – SOP for election vigilance, revenue collection efforts, anti-smuggling operations, and commendable achievements.

GST Council Newsletter for February, 2024

March 26, 2024 1449 Views 0 comment Print

Discover insights from the recent GST Council conference, combating tax evasion, revenue growth, and strategies for fraud prevention. Stay informed with our detailed analysis.

Appellate Authority can allow appeal presented after limitation period expiry

March 26, 2024 822 Views 0 comment Print

Explore the discretion of the Appellate Authority under the CGST Act 2017 to allow appeals beyond the limitation period. Detailed analysis of a Calcutta High Court case and its implications.

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