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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


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 42 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 177 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 156 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 588 Views 0 comment Print

A Solution to Menace of Fake invoices causing huge demand under GST

Goods and Services Tax : Understand the GST fake invoice issue, tax demand, penalties, and possible solutions, including appeals, payments, and expected am...

February 12, 2025 807 Views 1 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 324 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 228 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 207 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 18 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 90 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 99 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 825 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 510 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 5058 Views 0 comment Print


Assessee entitled to Interest on Delayed GST Refund: Gujarat High Court

August 12, 2023 1563 Views 0 comment Print

An analysis of Gujarat High Court’s ruling on the assessee’s entitlement to interest for delayed refund by the Revenue Department under the CGST Act.

GST Refund application cannot be rejected without giving a proper opportunity

August 12, 2023 990 Views 0 comment Print

Explore the recent Bombay High Court judgment in M/s. Wallem Shipmanagement (India) Pvt. Ltd. v. The Union of India & Ors, highlighting the significance of fair opportunities and adherence to natural justice in the rejection of GST refund applications. Understand the implications for businesses facing Show Cause Notices during the pandemic and the court’s commitment to ensuring a just and reasonable process. Stay informed about the legal principles governing such cases.

Mismatch in ITC in GSTR-2B/3B: Introduction of Rule 88D & DRC-01C

August 12, 2023 6639 Views 0 comment Print

Explore the new Rule-88D handling mismatches in ITC between GSTR-2B/3B. Learn about DRC-01C, applicable taxpayers, and procedures under GST Notification 38/2023.

Calcutta HC: Update SOR for Pre/Post-GST Govt. Contracts or Appeal to Additional Chief Secretary

August 12, 2023 1032 Views 0 comment Print

Analysis of Calcutta High Court’s direction to Sunshine Enterprise regarding execution of Government contracts without updating Schedule of Rates (SOR) for GST.

Tax Fraud Case: Conditional bail granted in absence of justification for further pre-trail incarceration

August 11, 2023 711 Views 0 comment Print

Punjab and Haryana High Court granted conditional bail in case of revenue fraud of more than 4.61 crores as there is no justification for further pre-trial incarceration.

GST Gameplay on Online Gaming

August 11, 2023 7413 Views 1 comment Print

Explore the impact of the 28% GST imposition on online gaming, casinos, and horse racing as recommended by the 50th GST Council meeting. Understand the industry’s outrage, the blurred line between games of skill and chance, and the government’s intention to tax the value generated by these activities. Learn about the potential consequences for players and the gaming industry, and the broader implications for the taxation of virtual assets and emerging markets. Stay informed about the evolving regulatory landscape in the online gaming sector.

Rejection of refund application without granting opportunity of hearing is violative of principle of natural justice

August 11, 2023 1143 Views 0 comment Print

Delhi HC in v Shivbhola Filaments Private Limited. v.  Assistant Commissioner of CGST restored refund application rejected by Adjudicating Authority and held that assessee would not be left unheard.

Impact of Imposing 28% GST on Online Gaming Industry: Government’s Response

August 11, 2023 1971 Views 1 comment Print

Learn about estimated size of India’s online gaming industry, projected revenue collection from proposed 28% GST, and rationale behind imposing 28% GST. Impact of the 28% GST on growth and revenue generation of online gaming industry, as outlined by Indian Government.

Request to consider mechanism to remit interest on un-utilized ITC

August 11, 2023 8340 Views 2 comments Print

I propose that the CGST Department consider the introduction of a mechanism to remit interest on un-utilized ITC. Much like the system implemented for income tax refunds, where interest is added for retaining tax till filing of return and claim, this approach could offer businesses a much-needed relief when faced with a scenario of accumulating un-utilized ITC.

Madras HC: GST Department to De-Freeze Bank Account on Tax Instalment Payment

August 11, 2023 1200 Views 0 comment Print

Madras HC directs the GST Department to de-freeze N.S. Rathinam And Sons PVT Ltd’s bank account after the first installment of tax is paid.

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