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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 57 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 111 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 225 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 165 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 600 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 333 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 240 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 330 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 27 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 87 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 120 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 1740 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 546 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 480 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


Writ Petition Not Maintainable if based on mere Apprehension or Proposed Action

June 21, 2023 2523 Views 0 comment Print

Bombay High Court, the court held that a writ petition is not maintainable if filed purely on apprehension or proposed action.

Provisional Attachment of Property by GST Department

June 21, 2023 1920 Views 0 comment Print

Understand the concept of provisional attachment of property by the GST department as per Section 83 of the CGST Act, 2017. Explore the amendments made by the Finance Act 2021, widening its scope and implications. Learn about the procedural aspects and guidelines, ensuring a balance between protecting government revenue and safeguarding the interests of the taxable person. Stay informed on the stringent conditions for a valid exercise of this power, as highlighted by legal precedents.

ई-इन्वाईस जारी करने के दायित्व को चेक करने की सुविधा प्रारंभ

June 21, 2023 1347 Views 0 comment Print

सीबीआईसी के द्वारा दिनांक 16.06.2023 को एक एडवाईजरी जारी की गई है। उसके मुख्य-मुख्य बिन्दु निम्नानुसार है:- 1. वर्तमान में जीएसटी के अंतर्गत ई-इन्वाईस जारी करने हेतु टर्नओवर की लिमिट 10 करोड़ है। 2. 1 अगस्त 2023 से ई-इन्वाईस जारी करने की टर्नओवर की सीमा को 10 करोड़ से घटाकर 5 करोड़ कर दिया गया […]

Special Procedure for Revoking Cancelled GST Registration in Delhi notified

June 21, 2023 1599 Views 0 comment Print

Read Notification No. 03/2023-State Tax dated 21st June, 2023 outlines the special procedure for revoking cancellation of registration under Delhi Goods and Services Tax Act, 2017.

Denial of ITC based on retrospective cancellation of Supplier’s Registration – HC Ruling

June 21, 2023 11433 Views 1 comment Print

Explore the recent ruling by the Hon’ble Calcutta High Court on the denial of Input Tax Credit (ITC) based on the retrospective cancellation of a supplier’s GST registration. Learn about the case of M/s Gargo Traders, where the HC set aside the order and directed the department to consider the petitioner’s claim afresh. Understand the key issues involved, facts of the case, and contentions of both the applicant and the department.

Bogus firm is not a ground enumerated u/s 29(2) for cancellation of GST registration

June 21, 2023 1095 Views 0 comment Print

Allahabad High Court held that once the registration is granted, the same could be cancelled only in terms of the conditions prescribed under Section 29(2) and allegedly being a bogus firm is not a ground enumerated under Section 29(2) of the Central Goods and Services Tax Act, 2017.

Provision of rule 89(4) of CGST Rules inapplicable to refund of integrated tax paid on zero-rated supply

June 21, 2023 24510 Views 0 comment Print

Delhi High Court held that rule 89(4) of the Central Goods and Services Tax Rules, 2017 applies only in case of zero rated supply of goods or services, without payment of tax under bond or letter of undertaking. Accordingly, provisions are inapplicable to cases of refund of integrated tax paid on zero rated supply.

Preserving Heritage & Enhancing Trade Facilitation Efforts: CBIC Chairman

June 21, 2023 504 Views 0 comment Print

Explore the initiatives of the Government of India, including the preservation of heritage and the enhancement of trade facilitation efforts. Learn about the National Time Release Study (NTRS) 2023, Mumbai Customs Zone II’s export encouragement vision, and the success of Delhi Air Customs in intercepting smuggled gold.

GST Section 129(3) penalty: HC order release of vehicle in interim order

June 21, 2023 3819 Views 0 comment Print

Calcutta High Court’s examination of Gurbux Singh Gupta Vs State of West Bengal scrutinizes GST Act enforcement, focusing on a vehicle’s seizure under Section 129. The case debates documentation validity and penalty imposition, emphasizing procedural adherence and legal interpretations within GST’s framework.

Calcutta HC Dismisses Writ Petition on GST Violation of Natural Justice

June 21, 2023 2163 Views 0 comment Print

Explore the Calcutta High Courts ruling in Paarabhu Dayal Jajoo vs Deputy Commissioner, dismissing a writ petition on grounds of alternative remedy under the GST Act and violation of natural justice principles.

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