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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


Process of Eway Bill creation and legal jurisprudence for Unregistered Vendors

Goods and Services Tax : Effective February 11, 2025, the E-Way Bill (EWB) system has been updated to allow unregistered dealers to enroll and generate e-W...

February 18, 2025 93 Views 0 comment Print

A Comprehensive analysis of GST in India

Goods and Services Tax : The focus of the paper is to issues why India needs this reform & how GST impact on different sections of the economy. Finding sug...

February 18, 2025 537 Views 1 comment Print

Self-Sealing Procedure for Export Containers Under GST

Goods and Services Tax : Understand the self-sealing process for export containers post-GST, including requirements, permissions, and customs procedures fo...

February 18, 2025 504 Views 0 comment Print

Year-End GST Activities & Planning for FY 2025-26

Goods and Services Tax : Ensure GST compliance and smooth transition to FY 2025-26 with key year-end activities, including ITC reconciliation, outward supp...

February 18, 2025 5439 Views 0 comment Print

Gauhati HC Strikes Down CGST Notification No. 56/2023: Legal Analysis

Goods and Services Tax : Gauhati HC voids CGST Notification No. 56/2023, citing lack of GST Council recommendation and unjustified COVID-19 rationale. Read...

February 17, 2025 1314 Views 0 comment Print


Latest News


KSCAA Representation on Streamlining GST Registration Process

Goods and Services Tax : KSCAA highlights issues in GST registration, suggesting uniform SOPs, better verification, geocoding fixes, transparency, and supp...

February 15, 2025 1929 Views 0 comment Print

KSCAA Calls for Professional Tax Portal Upgrades to Resolve OTP & Payment Issues

Goods and Services Tax : Karnataka CA Association urges upgrades to the Professional Tax portal, addressing issues like OTP errors, payment glitches, and l...

February 15, 2025 147 Views 0 comment Print

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 189 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 534 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 369 Views 0 comment Print


Latest Judiciary


Revoke GST Registration Cancellation if Pending Returns filed & Dues Paid: Gauhati HC

Goods and Services Tax : The Gauhati High Court ruled that GST registration cancellation can be revoked if pending returns are filed and dues are cleared u...

February 18, 2025 42 Views 0 comment Print

Gauhati HC: GST Registration Revoked upon filing of returns & clearing dues

Goods and Services Tax : The Gauhati High Court directed the restoration of a canceled GST registration, allowing revival upon filing returns and clearing ...

February 18, 2025 27 Views 0 comment Print

GST Registration Cancellations to be Revoked on Statutory Payment: Gauhati HC:

Goods and Services Tax : The Gauhati High Court directed the revocation of a GST registration cancellation, allowing restoration upon payment of dues. The ...

February 18, 2025 39 Views 0 comment Print

Gauhati HC: GST Registration Cancellation Without Reason Invalid

Goods and Services Tax : The Gauhati High Court set aside a GST registration cancellation order, ruling it lacked reasoning and due process, impacting the ...

February 18, 2025 30 Views 0 comment Print

HC directs Refund of Ocean Freight Tax to Petitioner for refund to Consumers

Goods and Services Tax : After pronouncement of the Judgment of this Court, the petitioner stopped paying IGST on ocean freight in respect of the CIF contr...

February 18, 2025 51 Views 0 comment Print


Latest Notifications


CBIC Launches Trade Facilitation Initiatives, Cracks Down on Fraud

Goods and Services Tax : CBIC unveils trade facilitation measures, combats counterfeit currency, and detects ₹80 crore GST fraud. Key developments from I...

February 18, 2025 180 Views 0 comment Print

Biometric Aadhaar Authentication for GST Registration in Jharkhand & Andaman 

Goods and Services Tax : GST registration in Jharkhand & Andaman now requires biometric Aadhaar authentication and document verification at GST Suvidha Ken...

February 18, 2025 738 Views 0 comment Print

Advisory: ENR-03 for Enrolment of Unregistered dealers on e-Way Bill Portal

Goods and Services Tax : The E-Way Bill system introduces Form ENR-03 for unregistered dealers to enrol and generate e-Way Bills using a unique Enrolment I...

February 16, 2025 3129 Views 1 comment Print

Virtual GST Personal Hearings through video conferencing in West Bengal

Goods and Services Tax : West Bengal allows virtual hearings for GST cases via video conferencing. Taxpayers can request this mode for ease of access. Read...

February 16, 2025 189 Views 0 comment Print

GST clarifications on pepper, raisins, ready-to-eat popcorn, AAC blocks & ground clearance

Goods and Services Tax : GST clarifications on pepper, raisins, ready-to-eat popcorn, AAC blocks, and ground clearance in the 55th GST Council meeting....

February 16, 2025 447 Views 0 comment Print


GST on payment to Govt for change of description of land from wetland to ordinary land

July 13, 2023 2256 Views 0 comment Print

Understand the reverse charge liability under Notification No. 13/2017 CT (Rate) on payments made to the Government of Kerala for the change of land description and construction permissions. Read the ruling by GST AAR Kerala in the case of Manappuram Finance Limited.

Admissibility of ITC on Government Payments via Book Adjustment

July 13, 2023 1644 Views 0 comment Print

 Whether net off of receivables of one GSTIN by another GSTIN of the same company or net-off of receivables with payables of supplier of goods/service would amount to payment to the vendor meeting the compliance requirements of Section 16(4) of CGST Act, 2017.

Limitations of AAR Jurisdiction: Pertaining to Goods or Services Supply by Applicant

July 13, 2023 543 Views 0 comment Print

Explore the GST AAR Kerala ruling on a joint venture between Choice Foundation and Choice Estates. Learn about recipient, fees, and GST on revenue share.

GST on Revenue Share from Educational Institution & Interest-Free Refundable Deposit

July 13, 2023 2022 Views 0 comment Print

GST AAR Kerala ruling on Choice Foundation’s revenue share from educational venture and exemption of GST on interest-free deposits. Clarifies GST applicability on transactions under CGST/KSGST Acts and Notifications 11/2017 and 12/2017.

GST not exempt on Construction of Jetty for Indian Coast Guard

July 13, 2023 960 Views 0 comment Print

GST AAR Kerala clarifies Cochin Port Trust’s construction services for Indian Navy as ‘Works Contract’, ineligible for exemption under Notification No.12/2017, but qualifies for 12% GST rate under Notification No. 24/2017 until 17.07.2022.

Construction of Jetty for Indian Navy is work contract & not exempt from GST

July 13, 2023 915 Views 0 comment Print

Construction of Jetty for Indian Navy as per MoU falls within the ambit of Works Contract’ as defined In Section 2 (119) of the CGST Act, 2017,

Eligibility for Availing Direct Input Tax Credit on Deposit Works by KSEBL

July 13, 2023 837 Views 0 comment Print

Explore GST AAR Kerala rulings on KSEBL services, reverse charge for rent a cab, and eligibility for input tax credit on deposit works. Get detailed analysis here.

Traders of second-hand gold ornaments not eligible for GST margin scheme

July 13, 2023 3174 Views 0 comment Print

AAR ruled that value of gold will not diminish even if it is exchanged among 10 different users in a span of 2 years as a jewellery piece of 22 carats remains 22 carats even after changing hands.

GST Audit in India: Process, Documents Required and Due Dates

July 13, 2023 26520 Views 0 comment Print

Registered taxpayers in India with an aggregate turnover of more than 2 crores in a financial year must have their accounts book audited by an authorized Cost Accountant or a Chartered Accountant in accordance with Section 35 (5) of CGST Act.

GST Rate on Non-Affordable Residential Apartment Construction

July 13, 2023 7635 Views 0 comment Print

GST rate and taxable value for construction of residential apartments other than affordable ones, as per ruling by AAR Kerala. Learn about applicable rates, conditions, and deductions for villas construction services.

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