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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 831 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 2043 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 597 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 1278 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 465 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 1809 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 4164 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 1125 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 363 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 351 Views 0 comment Print


Latest Judiciary


Cancellation of GST registration quashed as conditions prescribed u/r 21 of GST Rules not followed

Goods and Services Tax : Allahabad High Court held that cancellation of GST registration without following condition prescribed under Rule 21 of GST Rules ...

April 26, 2025 615 Views 0 comment Print

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 429 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 3312 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 234 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 246 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 4473 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 240 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 5952 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 10584 Views 1 comment Print


Gauhati HC Stays GST Notice, Form ASMT-10 Not Issued: Pepsico Case

December 22, 2023 4926 Views 0 comment Print

Gauhati High Court stays GST Show Cause Notice against Pepsico India Holdings Pvt. Ltd. Form GST ASMT-10 not issued, challenging compliance of statutory rules.

AAR ruling on inclusion of Demised premises in definition of residential dwelling

December 22, 2023 903 Views 0 comment Print

Unlock the complexities of GST implications in commercial property leasing. Rajasthan AAR ruling clarifies factors influencing categorization and tax liabilities.

GST on Stadiometer & Infantometer as Diagnostic Medical Equipment

December 22, 2023 639 Views 0 comment Print

GST AAR Rajasthan clarifies Stadiometer & Infantometer classification as diagnostic medical equipment, placing them in 12% GST slab. Full order details.

UIT Kota’s Status, Taxability of Construction & Rate Changes: AAR Rajasthan Ruling

December 22, 2023 1389 Views 0 comment Print

In a recent GST ruling by Authority for Advance Ruling in Rajasthan, key questions pertaining to Urban Improvement Trust (UIT) Kota’s classification as a Government Entity, taxability of construction services, and impact of changes in tax rates were addressed.

GST on Delayed Payment of Interest by purchaser of goods: AAR Rajasthan Ruling

December 22, 2023 552 Views 0 comment Print

In a recent ruling by AAR Rajasthan in case of M/S Pink City Steel Rolling Mills Pvt Ltd., issue of GST applicability on delayed payment of interest was addressed.

Impact of GST on Hospitality Sector: A Comprehensive Analysis

December 22, 2023 12876 Views 0 comment Print

Explore the implications of GST on the hospitality industry, analyzing changes in room tariffs, taxes, and compliance. Learn about GST rates and how businesses can adapt.

Sale of re-possessed vehicles attracts VAT under DVAT Act: Delhi HC

December 22, 2023 384 Views 0 comment Print

Explore the Delhi High Court case: Indusind Bank vs. Dept. of Trade & Taxes. Constitutional validity of DVAT Act’s ‘dealer’ definition challenged. Court analysis and decision detailed.

Failure to Notify Form GSTR-2 Supports Petitioner’s Claim for Belated Returns

December 21, 2023 19347 Views 0 comment Print

Explore case of Tvl. Kavin HP Gas Gramin Vitrak vs Commissioner of Commercial Taxes. The petitioner’s belated GSTR-2 claims face challenges due to unnotified forms.

Recent Supreme Court Judgment on ITC Reversal: Suncraft Energy Case Analysis

December 21, 2023 53046 Views 1 comment Print

Explore the recent Supreme Court judgment on ITC reversal in the Suncraft Energy case under the West Bengal Goods and Services Tax Act. This in-depth analysis covers the facts, the Calcutta High Court ruling, and the Supreme Court’s decision, highlighting key implications for assessees. Understand the conditions for availing ITC, the role of GSTR forms, and the precedents set by the judiciary. Learn why the Supreme Court’s dismissal of the appeal and the absence of a contradictory well-reasoned judgment strengthen the position in favor of the assessee

GST on Compensation: Liquidated Damages, Trade Settlements & Contract Breaches

December 21, 2023 3783 Views 0 comment Print

Explore implications of GST on liquidated damages, trade settlements, and contract breaches in light of South India Krishna Oil & Fact Pvt Ltd case.

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