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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 93 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 174 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 243 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 180 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 615 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 105 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 345 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 249 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 351 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 51 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 93 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 108 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 87 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 132 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 2715 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 561 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 495 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 306 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


Karnataka HC dismisses Petition to declare Section 16(4) of CGST/SGST Act as Unconstitutional

June 27, 2023 2085 Views 0 comment Print

The Karnataka High Court has dismissed the writ petition seeking a declaration that Section 16(4) of the CGST/SGST Act 2017 is unconstitutional. Petitioner granted liberty to challenge the respondent’s order in separate proceedings.

Calcutta HC Orders Release of Detained Tea Consignment Amid Investigation of Bogus E-Way Bill

June 27, 2023 408 Views 0 comment Print

Calcutta High Court has directed authorities to release a tea consignment that was detained due to suspicions regarding a bogus E-Way Bill. The case entailed a mix-up with smuggled poppy seeds mislabeled as Ramdana seeds.

Calcutta HC waives Penalty for Expired E-way Bill, Citing No Tax Evasion Intent

June 27, 2023 2826 Views 0 comment Print

In Ramji Jaiswal & Anr Vs State Tax Officer, Calcutta High Court waives penalty for transportation of goods with an expired E-way bill, citing lack of intention to evade tax.

Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Act, 2023

June 26, 2023 4629 Views 0 comment Print

This trade circular provides information about the Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Act, 2023, and its applicability for the settlement of outstanding dues under various acts administered by the Maharashtra Goods and Services Tax Department.

Amnesty Scheme Under GST – Avail benefits before 30th June 2023

June 26, 2023 55695 Views 1 comment Print

Hurry up Taxpayers! 30th June, 2023 is the last day to avail the benefits of the Amnesty Scheme Under GST. Amnesty scheme under the Goods and Services Tax (GST)  scheme offers benefits to non-filers of GSTR-4, GSTR-9, and GSTR-10 returns, as well as for the revocation of cancellation of registration and the deemed withdrawal of […]

Applicability of GST on Free Samples and Other Sales Promotion activities

June 26, 2023 6060 Views 1 comment Print

Explore the applicability of GST on free samples, Buy One Get One Free offers, and discounts in various industries. Understand how GST is levied on these sales promotion activities, the treatment of ITC, and the impact on value determination. Stay informed to ensure compliance with GST regulations.

Section 107 of CGST Act impliedly excluded application of Limitation Act

June 26, 2023 9870 Views 0 comment Print

Kerala High Court held that provisions of section 107 of the Central Goods and Services Tax Act impliedly excluded the application of the Limitation Act. Accordingly, the Limitation Act will apply only if it is extended to the special statute.

RVAT: VAT payable on entire consideration charged for food by Chokhi Dhani Resorts

June 26, 2023 672 Views 0 comment Print

Rajasthan High Court held that assessee cannot split up the amount charged for the sale of food and certain services in addition to the food. Hence, VAT is payable on the entire consideration charged for the food.

Madras HC Quashes Notice cum order passed without hearing under TNVAT

June 26, 2023 294 Views 0 comment Print

The Madras High Court has annulled a ‘notice’ calling for the discharge of tax liability, emphasizing the requirement of hearings before dismissing rectification petitions under the Tamil Nadu Value Added Tax Act.

Trade Discount Treated as Consideration Received towards Supply of Market Service: Maharashtra AAAR

June 26, 2023 2817 Views 0 comment Print

Discover the Maharashtra Advance Ruling Authority’s decision on trade discounts and their treatment as consideration for the supply of marketing services. Explore the conditions for qualifying as a trade discount under GST law, and learn about the specific case of M/s MEK PERIPHERALS INDIA PRIVATE LIMITED. Understand the implications of the ruling on incentives received under the Intel Authorized Components Supplier Program (IACSP) and the importance of agreements and conditions for such transactions. Stay informed on GST regulations and their impact on trade practices.

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