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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


Implications of 30-Day E-Invoice Limit Advisory issued by GSTN (Hindi)

Goods and Services Tax : GSTN ने एक advisory जारी की है। इसमें कहा गया है कि जिन taxpayers �...

April 11, 2025 51 Views 0 comment Print

Utilisation of Wrong ITC: Should Interest be levied When Overall Credit Is Sufficient?

Goods and Services Tax : Should interest apply on wrong ITC claims under GST if overall credit is sufficient? A look at legal interpretations and implicati...

April 10, 2025 3306 Views 1 comment Print

Financial Year 2025-26: Key GST Compliance  

Goods and Services Tax : Stay updated on GST compliance for FY 2025-26. Learn about e-invoicing, ISD, credit note management, ITC reconciliations, HSN code...

April 9, 2025 9642 Views 0 comment Print

Leasehold Rights & GST: Diverging Views, Legal Battles and Need for Clarity

Goods and Services Tax : Courts and tax authorities differ on GST applicability to leasehold rights in land, creating legal uncertainty and compliance chal...

April 9, 2025 1359 Views 3 comments Print

Draft of GST Appeal under Section 74 of CGST Act, 2017

Goods and Services Tax : Appellant challenges CGST order citing procedural lapses, jurisdictional errors, and lack of evidence linking them to alleged tax ...

April 8, 2025 2601 Views 1 comment Print


Latest News


Draft Appeal Section 73 on PMT-09 and absence of GST functionality

Goods and Services Tax : GST appeal challenges demand based on TDS mismatch and lack of PMT-09 functionality to transfer cash ledger between GSTINs during ...

April 7, 2025 744 Views 0 comment Print

GST Collection Trends & Evasion Cases: Govt’s Response

Goods and Services Tax : Analysis of GST collection targets vs. actuals, tax evasion cases, and govt measures like e-invoicing and analytics to improve com...

April 3, 2025 255 Views 0 comment Print

Structural Reforms in Tax Assessment under GST and Recovery

Goods and Services Tax : India implements digital tax reforms, AI tools, and compliance measures. No new 5% GST on food delivery apps. Learn about tech-dri...

April 3, 2025 225 Views 0 comment Print

GST on Food Delivery Apps: Council Review Ongoing

Goods and Services Tax : ndia's GST Council examines 5% GST on food delivery apps like Zomato, Swiggy. Restaurant services face 5% GST without input credit...

April 3, 2025 429 Views 0 comment Print

Representation for Extension of Section 128A GST Amnesty Scheme

Goods and Services Tax : The Sales Tax Bar Association (STBA) Delhi seeks an extension of the GST Amnesty Scheme deadline to 30th June 2025 due to taxpayer...

March 31, 2025 1806 Views 0 comment Print


Latest Judiciary


GST Mismatch: Madras HC Orders Rehearing subject to 10% tax deposit

Goods and Services Tax : Madras HC sets aside GST order against DS Engineering, ordering a rehearing after 10% tax deposit. Dispute over GSTR 3B/2A mismatc...

April 11, 2025 54 Views 0 comment Print

J&K HC Orders GST Registration Restoration on Return submission & Tax Payment

Goods and Services Tax : J&K High Court directs GST restoration for Faisal Construction, citing precedent. Compliance required within seven days....

April 11, 2025 36 Views 0 comment Print

Uttarakhand HC Permits GST Registration Restoration Post Return Filing & Dues Payment

Goods and Services Tax : Uttarakhand HC restores GST registration of Devendra Singh Adhikari after returns and dues payment, following a precedent case....

April 11, 2025 231 Views 0 comment Print

Delhi HC allows GST ITC Despite Supplier’s GSTN Error

Goods and Services Tax : Delhi High Court permits B. Braun Medical India's GST ITC claim, overriding a supplier's GSTN error. Court focused on factual supp...

April 11, 2025 255 Views 0 comment Print

Kerala HC Sets Aside Order Denying ITC: Directs Reconsideration in Light of Section 16(5) Extension

Goods and Services Tax : Kerala High Court allows ITC claim for late GSTR-3B filings, citing extended time limits under Section 16(5). Order re-evaluation ...

April 11, 2025 150 Views 0 comment Print


Latest Notifications


Kerala SGST: Pecuniary Limits under Section 74A for Proper Officers

Goods and Services Tax : Kerala SGST Circular 10/2025 sets officer-wise monetary limits for notices/orders under new Section 74A of GST Acts, effective now...

April 11, 2025 6 Views 0 comment Print

Proper officer for various provisions under Kerala State GST Act, 2017

Goods and Services Tax : Kerala SGST assigns Section 74A functions to officers, amending Circular 5/2023 as per 53rd GST Council meeting recommendations. E...

April 5, 2025 117 Views 0 comment Print

Kerala SGST Issues Guidelines for GST Interest Waiver

Goods and Services Tax : Kerala SGST clarifies interest waiver scheme under Section 128A, detailing rules for handling tax demands and self-assessed tax re...

April 5, 2025 903 Views 0 comment Print

GST Advisory on Case Sensitivity in IRN Generation

Goods and Services Tax : From June 1, 2025, IRN generation will treat invoice numbers as case-insensitive. All formats will be converted to uppercase....

April 4, 2025 3768 Views 0 comment Print

GST Registration: Biometric Aadhaar Authentication in Assam

Goods and Services Tax : GST registration in Assam now requires biometric Aadhaar authentication and document verification at GST Suvidha Kendras for selec...

April 2, 2025 168 Views 0 comment Print


Input Tax Credit Claims: A Roller Coaster Ride for Taxpayers

February 14, 2025 7185 Views 0 comment Print

Input tax credit (ITC) claims under GST are proving challenging for taxpayers. Stringent conditions, supplier issues, and court rulings create uncertainty. Proper documentation is crucial for businesses to avoid penalties and ITC rejection.

GST Amnesty Scheme: Key Provisions and Deadlines

February 14, 2025 23625 Views 3 comments Print

The GST Amnesty Scheme under Section 128A offers a waiver of interest and penalties on tax demands for FY 2017-18 to 2019-20. Learn about key deadlines and rules.

ITC Mystery: Does RBI Fit the Banking Company Definition?

February 14, 2025 1344 Views 0 comment Print

The key question under discussion is whether the Reserve Bank of India (RBI) qualifies as a banking company under Section 17(4) of the CGST Act, 2017, thereby making it subject to the 50% Input Tax Credit (ITC) restriction.

Personal Hearing Required Before Adverse GST Order: AP HC

February 14, 2025 375 Views 0 comment Print

Andhra Pradesh High Court rules that a personal hearing must be granted before an adverse GST order, even if not requested, ensuring fair assessment under CGST Act.

Chhattisgarh HC Dismisses GST Writ Petition Over GSTR-3B Error

February 14, 2025 198 Views 0 comment Print

Chhattisgarh HC dismisses writ petition on GSTR-3B error, citing alternative appellate remedy under GST law, requiring a pre-deposit for appeal.

GST Registration Revoked Post Dues Payment: Delay in Application Condoned

February 14, 2025 309 Views 0 comment Print

Orissa High Court permits relief to petitioner in OGST case, allowing tax compliance and appeal consideration despite procedural delay.

Orissa HC Allows GST Registration Cancellation Revocation upon payment of dues

February 14, 2025 156 Views 0 comment Print

Orissa HC permits GST registration revocation if dues are paid. Assessee can apply for restoration per prior legal precedent.

Bombay HC Allows GST Appeal Pre-Deposit Despite Lien on Bank Account

February 14, 2025 315 Views 0 comment Print

Bombay HC allows appeal against tax order despite bank account lien. Court orders transfer of funds, pre-deposit for appeal, balance in fixed deposit.

Consider GST appeal on Merits if Pre-Deposit Initially Missed but Later Paid: Bombay HC

February 14, 2025 183 Views 0 comment Print

Bombay High Court reinstates Narendra Hirawat’s appeal after it was dismissed due to an inadvertent filing error. The appellate authority will now review the case.

Calcutta HC directs Consideration of GST Appeal Delay Condonation Citing COVID-19

February 14, 2025 99 Views 0 comment Print

Calcutta HC directs the Appellate Authority to consider GST appeal delay condonation due to COVID-19 hardships, ensuring procedural fairness for the petitioner.

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