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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 123 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 237 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 252 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 189 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 636 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 111 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 363 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 252 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 225 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 357 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 60 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 99 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 117 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 99 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 141 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 3627 Views 1 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 576 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 498 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 309 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 5079 Views 0 comment Print


Petition for waiver of pre-deposit u/s. 35F allowed as demand qualifies test of rare and exceptional case

December 30, 2024 198 Views 0 comment Print

Delhi High Court allowed the petition for waiver of mandatory pre-deposit under section 35F of the Central Excise Act, 1944 since demand qualifies the test of rare and exceptional case. Thus, writ allowed.

India-Japan MRA Signed, ICEGATE Update & Enforcement Actions

December 30, 2024 306 Views 0 comment Print

CBIC signs MRA with Japan, introduces ICEGATE e-Payment, and reports enforcement actions on methamphetamine and cigarette smuggling.

GST notification dated 24th April 2023 applicable from 31st March 2023: Allahabad HC

December 30, 2024 999 Views 0 comment Print

Allahabad High Court quashes GST orders against A.V. Pharma for exceeding time limits under U.P. GST Act, ruling accounts must be de-freezed.

Quick brush up of GSTR-9 and GSTR-9C basic provisions

December 30, 2024 3753 Views 0 comment Print

Understand key differences, applicability, due dates, and penalties for GSTR-9 and GSTR-9C under GST compliance. A concise guide for businesses.

HSN/SAC Code Reporting Guidelines for GST Returns

December 30, 2024 3459 Views 2 comments Print

Learn about HSN/SAC code reporting rules in GST returns, including turnover thresholds, PAN-wise applicability, and mandatory codes for exports and B2B/B2C sales.

Prima Facie Charitable Activities Not Taxable Under CGST Act: Delhi HC

December 29, 2024 735 Views 0 comment Print

Delhi High Court ruled charitable institution’s activities prima facie do not qualify as taxable supply or business under the CGST Act, 2017.

Orissa HC Stays Consolidated SCN Issued Under GST Act for Multiple Assessment years

December 29, 2024 726 Views 0 comment Print

Orissa High Court stays show cause notice under Section 74 of GST Act for consolidating multiple years, citing Karnataka HC precedent.

Chhattisgarh HC Dismisses Writ Challenging Constitutional Validity of Clauses (c) and (d) of Section 17(5) of CGST Act, 2017

December 29, 2024 303 Views 0 comment Print

Chhattisgarh HC dismisses writ challenging constitutional validity of clauses (c) and (d) of Section 17(5) of CGST Act, 2017 in the case of J.K. Lakshmi Cement Ltd. Vs Union of India 

GST Refund Rejection Without Hearing Violates Rule 92(3): Bombay HC

December 29, 2024 237 Views 0 comment Print

Bombay High Court sets aside refund rejection due to lack of hearing, citing Rule 92(3) of CGST Rules and principles of natural justice. Case remanded for review.

No Penalty on Goods in Transit with Tax Invoice & E-Way Bill for Subsequent Suspension of GST Registration

December 29, 2024 4914 Views 0 comment Print

Allahabad HC sets aside penalty on goods in transit with valid tax invoice and E-Way Bill, citing improper reliance on suspended GST registration.

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