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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 on Club Services Unconstitutional: Kerala HC

Goods and Services Tax : Kerala HC rules GST on services by clubs to members as unconstitutional, citing violation of mutuality principle and lack of legis...

April 14, 2025 393 Views 0 comment Print

GST on Club Members’ Contributions: Unconstitutional & Void – Kerala HC

Goods and Services Tax : Kerala High Court declares GST levy on club members' contributions unconstitutional, citing violation of Articles 246A, 366(12A), ...

April 14, 2025 1893 Views 0 comment Print

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 219 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 1110 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 2721 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 825 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 273 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 255 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 462 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 1842 Views 0 comment Print


Latest Judiciary


Doctrine of Mutuality Prevails! Kerala HC Strikes Down GST on Medical Association Services

Goods and Services Tax : Kerala HC declares provisions under CGST & KGST Acts as unconstitutional for taxing services rendered by medical associations to t...

April 14, 2025 126 Views 0 comment Print

Matters having financial liabilities or penal consequences cannot be kept unresolved for years

Goods and Services Tax : Delhi High Court held that matters having financial liabilities or penal consequences cannot be kept unresolved for years. Thus, s...

April 14, 2025 39 Views 0 comment Print

Kerala HC Quashes GST on Club-Member Supply

Goods and Services Tax : Kerala High Court declares GST amendments taxing club-member transactions unconstitutional, citing conflict with constitutional de...

April 14, 2025 1515 Views 0 comment Print

Denial of cenvat credit for non-production of User Test Certificate not justified: Madras HC

Goods and Services Tax : Madras High Court held that denial of cenvat credit on capital goods due to non-production of User Test Certificate not justifiabl...

April 14, 2025 27 Views 0 comment Print

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 237 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 8442 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 13566 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 147 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 129 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 942 Views 0 comment Print


Only supplier of services/Goods can file Application for GST Advance Ruling

December 29, 2023 438 Views 0 comment Print

Explore the eligibility criteria for GST advance rulings as Saharanpur Smart City Limited’s application is examined by GST AAR Uttar Pradesh. Discover key findings.

GST Advance Ruling to receiver/supplier of goods/services is void an-initio

December 29, 2023 513 Views 0 comment Print

Explore the implications of the void advance ruling by GST AAR Uttar Pradesh on the NHAI and MVVNL transaction. Detailed analysis and insights into GST implications.

Government Establishes Principal Bench of GST Appellate Tribunal in New Delhi

December 29, 2023 1482 Views 0 comment Print

Explore the latest notification from the Ministry of Finance regarding the establishment of the Principal Bench of the Goods and Services Tax Appellate Tribunal (GSTAT) in New Delhi, effective immediately.

Distribution Companies Not Authorized to Collect GST on Electricity & Related Services

December 29, 2023 1764 Views 0 comment Print

Electricity distribution companies were not entitled to collect gst from their customers and charges for metering equipment, testing fee for meter, labour charges from customers for shifting of meters, charges for bills and application for releasing connection of electricity were all integral part of services of distribution of electricity.

GST: Jurisdiction Barred for Section 74 Order When Charge Foundation Set Aside in Section 130 Proceedings

December 29, 2023 1062 Views 0 comment Print

Allahabad High Court nullifies U.P. GST order against Viabhav Edible Pvt. Ltd., ruling no jurisdiction post-setting aside charges under Section 130.

GST Notice Time Limit for financial years 2018-19 & 2019-20 extended

December 28, 2023 149226 Views 1 comment Print

Time limit for issuance of notice in GST extended – For FY 18-19 – Extended date is 30.04.2024 and For FY 19-20 – Extended date is 31.08.2024. Notification No. 56/2023-Central Tax Dated: 28th December, 2023

Provisional attachment of bank account u/s. 83 of CGST Act based on tangible material valid

December 28, 2023 1953 Views 0 comment Print

Calcutta High Court held that provisional attachment of bank account under section 83 of the CGST Act based on tangible materials found against the petitioners during investigation is legal, valid and within jurisdiction.

Central Goods and Services Tax (Second Amendment) Act, 2023

December 28, 2023 1353 Views 0 comment Print

The Central Goods and Services Tax (Second Amendment) Act, 2023, signifies a crucial legislative development in the tax domain. Enacted by the Ministry of Law and Justice, Legislative Department, Government of India, this amendment received the presidential assent on December 28, 2023. The primary focus of this amendment is to refine and strengthen the existing […]

Ministry of Finance Year Ender 2023: Revenue Department Achievements

December 28, 2023 717 Views 0 comment Print

“Explore the significant accomplishments of the Department of Revenue, Ministry of Finance, in 2023. From tax collections to GST milestones, discover the year-end highlights.”

Kerala HC Quashes GST Demand for Lack of Sufficient Opportunity

December 28, 2023 669 Views 0 comment Print

Read how Kerala High Court nullifies GST demand in Menacherry Lonappan Jayan vs State Tax Officer case. Ext.P5 order quashed due to violation of natural justice. Detailed analysis included.

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