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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


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 84 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 531 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 750 Views 1 comment Print

Input Credit Reversal Under Section 16(2) of GST – Key Rules

Goods and Services Tax : Learn about Input Credit Reversal under Sec 16(2) of GST, its conditions, impact on buyers and sellers, and compliance requirement...

February 12, 2025 1197 Views 0 comment Print

Section 16(2)(c) CGST Act: Balancing Revenue Interests & Taxpayer Rights in ITC

Goods and Services Tax : Explore the implications of Section 16(2)(c) of the CGST Act, balancing taxpayer rights and government revenue in Input Tax Credit...

February 11, 2025 13182 Views 5 comments 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 84 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 279 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 180 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 174 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 261 Views 0 comment Print


Latest Judiciary


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 54 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 72 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 75 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 72 Views 0 comment Print

West Bengal AAAR Denies GST Exemption on Land Lease Premium

Goods and Services Tax : West Bengal AAAR denies GST exemption on upfront premium for land lease, citing non-fulfillment of conditions under Notification 1...

February 12, 2025 150 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 219 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 447 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 285 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 5040 Views 0 comment Print


Debit/Credit Note under E-Invoicing System

May 19, 2023 101571 Views 4 comments Print

Learn about the mandatory generation of debit/credit notes through the E-Invoicing portal for taxpayers falling under the CBIC 6th phase. Understand the rules and implications for GST compliance.

Doctrine of legitimate expectation invocable where amendment is not made in consonance with public interest

May 18, 2023 1974 Views 0 comment Print

Supreme Court held that amendment to section 2(17) of West Bengal Sales Tax Act, 1994 by omitting the word ‘blending of tea’ from definition of ‘manufacture’ stopped the benefit of exemption from payment of sales tax. Enactment of such amendment without appropriate justification by the Government brings in play doctrine of legitimate expectation.

Special Drive by CGST and SGST officers together on Fake GST Registrations

May 18, 2023 1962 Views 0 comment Print

Get insights into the CGST and SGST Special Drive against Fake GST Registrations. Understand the legal backing, who will be visited, and the inspection process. Stay compliant to avoid penalties

All-India Special Drive: Genuine GST Taxpayers Have Nothing to Fear – Veer Singh Verma

May 18, 2023 2781 Views 0 comment Print

Exclusive insights from ex-GSTN VP Veer Singh Verma: All-India special drive targets bogus ITC suppliers. Genuine taxpayers assured, no scrutiny. Stay informed

Transaction between manufacturer & dealer while acting pursuant to a warranty is Sale: SC

May 18, 2023 2895 Views 0 comment Print

Explore the Supreme Court’s judgment on sales tax implications for warranty claims in Tata Motors Ltd. vs. Deputy Commissioner case, addressing dealer-manufacturer transactions.

AAR Locus Standi: Victory for Applicants or Pandora’s Box for Litigation?

May 17, 2023 1992 Views 0 comment Print

Explore the legal implications of the recent AAR Locus Standi dispute – Anmol Industries Ltd’s victory in the Calcutta High Court sets a precedent for applicants, emphasizing the need for a thorough understanding of GST laws. Uncover the case details, arguments, and the potential rise in litigation following this significant ruling.

How to deal with Special drive against fake GST registration?

May 17, 2023 25962 Views 1 comment Print

Learn how to navigate the Special Drive against fake GST registration from May 16 to July 15, 2023. Discover actions tax authorities may take, including suspension and cancellation of GST registration, blocking input tax credit, and more. Gain insights on precautions to safeguard your business, such as displaying GST registration certificates, maintaining proper documentation, and conducting due diligence before engaging in transactions. Stay informed and compliant with these guidelines.

Strengthening the GST System: Special Drive against Fake Registrations

May 17, 2023 1848 Views 0 comment Print

Goods and Services Tax (GST) system plays a pivotal role in streamlining indirect taxation in India, ensuring transparency and accountability. To further fortify the integrity of the GST framework, the GST Department has recently announced a Special All-India Drive against Fake Registrations.

Weekly newsletter from Chairman, CBIC dated 17/05/2023

May 17, 2023 1353 Views 0 comment Print

While there is no question that this interpretation is truly its core, integrity actually stands for many more things. As Civil Servants, our primary allegiance is to the Constitution and rule of law which implies that we must apply the laws that we administer in a fair, just and equitable manner.

GST interest not payable on credit component (ITC)

May 16, 2023 19515 Views 0 comment Print

HC held that Section 50 of the GST Act can be applied demanding interest only in cases of belated cash payment towards GST, but not on input tax credit available all the while with the department to the credit of the assessee.

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