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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 357 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 534 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 333 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 1119 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 393 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 1788 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 4041 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 357 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 39 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 81 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 36 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 33 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 36 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 2676 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 10467 Views 1 comment Print


Business Location Update denial: Delhi HC allows GST Revocation Application

December 10, 2023 462 Views 0 comment Print

Kordient Ventures challenges GST cancellation in Delhi High Court. Learn about the case, order, and steps to file revocation application for business relocation.

Revenue to Approach Liquidator First, Directors Second for Unrecovered Dues

December 10, 2023 597 Views 0 comment Print

Read the Madras High Court judgment on recovering dues from a liquidated company. Explore the legal implications and steps to approach the Liquidator before pursuing Directors

Rejection of UP VAT Books Doesn’t Impact Central Sales Tax: Allahabad HC

December 10, 2023 456 Views 0 comment Print

Allahabad High Court ruling clarifies that rejecting UP VAT books doesn’t automatically lead to Central Sales Tax rejection. Learn the detailed analysis and implications.

UPVAT: Exemptions & deductions require a stricter approach: HC allows benefit under Rule 9(1)(e)

December 10, 2023 447 Views 0 comment Print

Allahabad High Court decision on UPVAT Rules – Stricter approach for exemptions/deductions. Full text of judgment and detailed analysis of Commissioner vs Sanya Construction case.

Section 54 CGST: Remittance of Interest After 60 Days – Allahabad HC Ruling

December 10, 2023 462 Views 0 comment Print

Allahabad High Court judgment on Desai Brothers Limited Ratanpur vs. State of U.P. highlights Section 54, emphasizing interest remittance 60 days post refund application.

Kerala HC Disposes of Writ Petition: Petitioner Granted Liberty to Appeal before GSTAT

December 10, 2023 348 Views 0 comment Print

Read the Kerala High Court judgment on Parameswaran E. C. vs Assistant Commissioner, where writ petition challenging GST assessment orders is disposed of, allowing the petitioner to appeal within a month.

GST not leviable on sale of unbranded/non packaged Broken Rice

December 10, 2023 1164 Views 0 comment Print

AAR West Bengal ruling in the case of Tamal Kundu, declaring GST exemption on the sale of unbranded and non-packaged Broken Rice. Key insights on classification and taxation.

ITC cannot be blocked when no order is issued u/s 74 of CGST Act or Rule 86A of CGST Rules

December 10, 2023 3273 Views 0 comment Print

Telangana High Court’s landmark decision in M/s. A.S.E. India v. Union of India, highlighting invalidity of blocking ITC without a CGST Act Section 74 order or Rule 86A compliance.

Finance Ministry Imposes 18% GST on Corporate Guarantees: Key Changes

December 9, 2023 4167 Views 0 comment Print

Finance Ministry’s latest move imposes 18% GST on corporate guarantees for bank loans by parent companies to subsidiaries. Learn about key changes, including the taxable value calculation and exceptions for Director-issued guarantees. Stay informed on GST Council recommendations and the impact on businesses

Admitted facts: No prejudice to appellant if SCN did not refer to a particular statutory provision

December 9, 2023 1152 Views 0 comment Print

Explore the Kerala High Court’s decision in the case of Global Plasto Wares vs. Assistant State Tax Officer. Analysis of penalties under Section 73(11) of CGST/SGST Act and implications for businesses.

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