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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 165 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 1014 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 1296 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 35856 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 246 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 1830 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 144 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 636 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 162 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 357 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 8163 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 13308 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 Advance Ruling Application Rejected Due to Partial Fee Payment

December 20, 2023 297 Views 0 comment Print

Advance Ruling Authority in Punjab rejected application submitted by Nidhi Sharma (Zed Enterprises) due to incomplete fee payment. Applicant had only deposited Rs. 5,000 under SGST while filing Advance Ruling Application, falling short of prescribed fee requirement under CGST Act.

Incomplete Fee Payment for GST Advance Ruling: Application Rejected

December 20, 2023 381 Views 0 comment Print

GST Advance ruling application rejected as applicant had only deposited Rs. 5,000 under SGST and not under CGST, failing to fulfill prescribed fee requirement under CGST Act.

Non-Payment of Requisite Fee: Advance Ruling Application rejected

December 20, 2023 282 Views 0 comment Print

Non-payment of requisite fee can lead to rejection of GST Advance Ruling application without addressing substantive questions raised by applicant.

Advance ruling Application Rejected for Failure to Submit ARA-01 Form & Requisite Fee

December 20, 2023 309 Views 0 comment Print

Neither the applicant has submitted his application for Advance Ruling in prescribed format i.e. ARA-01, nor has deposited the requisite fee for filling Advance Ruling application. Thus, the application is hereby filed without any ruling.

Prepayment premium for prepayment of loans is taxable under CGST Act, 2017

December 20, 2023 900 Views 0 comment Print

Punjab State Power Corporation Limited (GST AAR Punjab): Prepayment premium to be charged by PFC, New Delhi for prepayment of loans is taxable under CGST Act, 2017

GST Appeal delay: HC dismisses writ as petitioner availed statutory remedy

December 20, 2023 1401 Views 0 comment Print

Explore the Kerala High Court’s judgment on denial of GST transitional credit. Learn how the petitioner availed statutory appellate remedy, and the court’s directive for an expedited appeal decision.

Corporate Guarantees Under GST – An Exhaustive Analysis

December 20, 2023 24084 Views 1 comment Print

Article is an attempt to highlight constitutional validity of levy of GST on Corporate Guarantees, valuation difficulties, unresolved issues and challenges and possible way out.

E-Way Bill System: FAQs, Compliance and Impact in India

December 19, 2023 3495 Views 1 comment Print

Explore FAQs on E-Way Bill in India, covering its impact on GST, compliance, common issues, validity, and more. Learn about the role of E-Way Bill in modernizing tax systems.

Impact of GST on mobile phone manufacturing in India

December 19, 2023 1476 Views 0 comment Print

Explore the influence of ‘Make in India’ on GST for mobile phones. Learn about revenue boost, reduced import dependency, industry growth, job creation, and economic resilience.

Re-gasification services for Liquified Natural Gas (LNG) constitute job work

December 19, 2023 1110 Views 0 comment Print

Explore the GST ruling for Dhamra LNG Terminal Private Limited on re-gasification services. Learn about classification, applicable rates, and implications for GST.

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