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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


Corporate Guarantee under GST: Legal Challenges and Taxation

Goods and Services Tax : Explore the complexities of GST on corporate guarantees, recent legal challenges, valuation rules, and industry concerns regarding...

February 13, 2025 42 Views 0 comment Print

Decoding Reverse Charge Mechanism (RCM) Under GST

Goods and Services Tax : Learn about Reverse Charge Mechanism (RCM) under GST, its applicable goods/services, suppliers, recipients, and GST rates. Stay up...

February 13, 2025 96 Views 0 comment Print

Safari Saga: Finance Act 2025 Amends GST ITC Rules for Construction

Goods and Services Tax : The Finance Act 2025 retroactively amends GST ITC provisions, limiting credits for construction of immovable properties, impacting...

February 13, 2025 207 Views 0 comment Print

Perils of over submission: A Fatal Pitfall in GST Litigation

Goods and Services Tax : This article explores the risks associated with over submission in GST litigation, its impact on legal outcomes, and the best prac...

February 13, 2025 162 Views 0 comment Print

GST Arrest Procedure: Grounds Now Required in Writing

Goods and Services Tax : Recent GST directive mandates written grounds for arrest, aligning with legal rights. Learn implications and changes in arrest pro...

February 13, 2025 597 Views 0 comment Print


Latest News


Decline in West Bengal’s GST Share and Government Response

Goods and Services Tax : West Bengal's GST share dropped from 4.6% in 2019-20 to 4% in 2024-25. Learn about factors affecting revenue, government measures,...

February 12, 2025 99 Views 0 comment Print

Exemption of GST On Health & Life Insurance Premium

Goods and Services Tax : Government addresses GST exemption on health & life insurance premiums, forming a GoM for review. Key updates on current exemption...

February 12, 2025 330 Views 0 comment Print

GST Simplification Efforts and MSME Compliance Relief

Goods and Services Tax : The government addresses GST complexities with reforms, fraud crackdowns, and MSME compliance relief. Learn about tax slabs, exemp...

February 12, 2025 237 Views 0 comment Print

GST on Leased Properties: Government’s Position and Changes

Goods and Services Tax : GST on leased properties remains at 18%. Recent changes exclude composition taxpayers from reverse charge liability. No central da...

February 12, 2025 216 Views 0 comment Print

GST on Educational Services and Exemptions

Goods and Services Tax : GST on commercial training is 18%, while educational institutions' services and books are exempt. Details of GST collection and me...

February 12, 2025 327 Views 0 comment Print


Latest Judiciary


Notice Issued Beyond Section 73(2) Time Limit is Invalid: Andhra Pradesh HC

Goods and Services Tax : Andhra Pradesh High Court held that time permit set out under section 73(2) of the Central Goods and Services Tax Act [CGST Act] i...

February 13, 2025 21 Views 0 comment Print

Notice for evasion of GST by DGGI can be adjudicated by competent authority of GST

Goods and Services Tax : Gujarat High Court held that the show cause notice issued for evasion of GST by DGGI shall be adjudicated by competent authority. ...

February 13, 2025 84 Views 0 comment Print

GST Refund on Excess Tax Paid During Goods Detention: Madras HC Ruling

Goods and Services Tax : Madras High Court rules that GST paid during detention can be claimed as a refund if excess tax is paid in regular returns. Key in...

February 13, 2025 105 Views 0 comment Print

SLP Against TNVAT Order Pending, HC Sets Aside Section 19(5)(c) Order

Goods and Services Tax : When the power to the statutory authority is granted upto five years to modify the order, it cannot be said that the constitutiona...

February 13, 2025 81 Views 0 comment Print

Calcutta HC condoned delay in GST appeal, citing S.K. Chakraborty precedent

Goods and Services Tax : Calcutta High Court condoned delay in GST appeal by Kamala Stores, citing S.K. Chakraborty precedent and directing appellate autho...

February 13, 2025 117 Views 0 comment Print


Latest Notifications


GSTN Advisory for GST Registration Process (Rule 8 of CGST Rules, 2017)

Goods and Services Tax : New GST registration rules require biometric or Aadhaar authentication at GSK. Complete verification within 15 days to avoid ARN r...

February 13, 2025 1338 Views 0 comment Print

GST Amendment Rules 2024: Implementation Dates Announced

Goods and Services Tax : The Ministry of Finance has notified the implementation dates for specific provisions of the GST Amendment Rules, 2024. Key rules ...

February 12, 2025 525 Views 0 comment Print

Weekly Newsletter from CBIC Chairman dated 10th February, 2025

Goods and Services Tax : CBIC detects Rs. 18.10 crore GST evasion in real estate and organizes a CPR training workshop for officers. Post-Budget discussion...

February 11, 2025 477 Views 0 comment Print

List of GST Suvidha Kendra for Biometric Authentication in Maharashtra

Goods and Services Tax : Maharashtra establishes GST Suvidha Kendra for Aadhaar-based biometric authentication and document verification for new GST regist...

February 10, 2025 300 Views 0 comment Print

Procedure for Appeals on Interest or Penalty Under GST

Goods and Services Tax : Clarified procedure for appeals under Section 128A of CGST Act 2017, addressing disputes on interest and penalty where tax is full...

February 10, 2025 5061 Views 0 comment Print


Investment advisory services to foreign companies qualifies as export of service

September 2, 2023 1104 Views 0 comment Print

HC Observed that, neither the Adjudicating Authority nor the Appellate Authority had any material to doubt the Petitioner has rendered advisory services to the overseas recipient.

New Tab: ITC Reversal & Reclaim Applicable from August 2023 GST Returns

September 2, 2023 57978 Views 0 comment Print

Electronic Credit Reversal and Reclaimed statement relates to notified changes made in GSTR 3B returns to enable taxpayers in reporting correct information regarding ITC availed, ITC reversal, ITC re-claimed and ineligible ITC.

₹1.59 Lakh Crore GST Revenue, 11% YoY Growth in August 2023

September 1, 2023 2361 Views 0 comment Print

Ministry of Finance announced significant developments in GST revenue for August 2023. With a total collection of ₹1,59,069 crore, ministry reports an impressive 11% Year-on-Year growth.

Unfathomed GST demands on personal guarantee given by Directors

September 1, 2023 5271 Views 0 comment Print

GST audits are being carried out by the department and notices are being issued impetuously, as we are nearing the last date to issue show cause notice for non-fraud cases of FY 2017-18. Out of the many audit points, demanding GST on personal guarantees given by Directors is one of the burning issues.

Detention of goods for non-issuance of credit note unwarranted

September 1, 2023 1620 Views 0 comment Print

Madras High Court held that Credit note u/s 34 of the Central Goods and Services Tax Act, 2017 not required when goods were being returned without even being received by the recipient. Accordingly, detention of goods for non-issuance of Credit note unwarranted.

Corporate Guarantee: An Emerging Suit Under GST

September 1, 2023 7353 Views 1 comment Print

A corporate guarantee is a contract between a corporate entity or individual and a debtor. In this contract, the guarantor takes responsibility for the debtor’s obligations, such as repaying a debt.

जीएसटी एक्ट की समीक्षा

September 1, 2023 2712 Views 0 comment Print

28 फरवरी 2006 को वार्षिक बजट में भारत में पहली बार वस्तु व सेवा कर की प्रणाली का उल्लेख किया गया था। जिसका प्राथमिक उद्देश्य एक एकीकृत कर समाधान लागू करके अप्रत्यक्ष प्रणाली में बहुत बड़ा बदलाव लाना था। 1 जुलाई 2017 से संपूर्ण भारतवर्ष में वस्तु एवं सेवा कर अधिनियम लागू किया गया । […]

Claim Refund in Form DVAT-21 If Not Claimed in Return: Delhi HC

September 1, 2023 843 Views 0 comment Print

Delhi High Court held that as per Rule 34 of the Delhi Value Added Tax Rules, 2005, a claim for refund of tax is liable to be made in Form DVAT-21 only if such a refund is not claimed in the return itself.

Limitation Act 1963 Doesn’t Apply to GST Appeal Timeframes

September 1, 2023 3741 Views 0 comment Print

Tripura High Court’s decision on whether the Limitation Act 1963 applies to GST appeals. Analysis of Sanjib Kumar Pal Vs Union of India.

Order to cancel GST registration without specifying reason is not sustainable

September 1, 2023 1779 Views 0 comment Print

Singla Exports Vs Central Board of Indirect Taxes And Customs & Ors. (Delhi High Court) In a significant judgment, the Delhi High Court in Singla Exports v. Central Board of Indirect Taxes and Customs & Ors [W.P.(C) 2732 of 2023 dated August 09, 2023] has set aside an automated order which led to the cancellation […]

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