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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 543 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 507 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 5475 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 747 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 3132 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 450 Views 0 comment Print


GST: Attachment of bank account of non-taxable person violates section 83

April 12, 2023 1230 Views 0 comment Print

Sakshi Bahl & Anr. Vs. Principal Additional Director General (Delhi High Court) HC held that based on facts and documents summitted it is clear that the petitioners are not taxable persons. The power under Section 83 of the Act, to provisionally attach assets or bank accounts is limited to attaching the bank accounts and assets […]

Stay of demand under GST cannot be denied for non-constitution of Tribunal

April 12, 2023 4113 Views 0 comment Print

Due to non-constitution of Tribunal, petitioner is deprived of his statutory remedy under Sub-Section (8) and Sub-Section (9) of Section 112 of B.G.S.T. Act.

Mere suspicion cannot be sufficient evidence to invoke Section 67 of CGST Act 2017

April 11, 2023 2547 Views 0 comment Print

Tvl. Rising International Co. Vs. Commissioner of Central GST and Central Excise (Madras High Court) M/s.Rising International Company (legal name, Kailashkumar), Madurai, the petitioner herein, is a dealer registered under the Goods and Services Tax Act. It imports toys from China. It also purchases goods from Delhi-based dealers. The dealer’s specific stand is that returns […]

GST on Real Estate Sector (Commercial & Residential Apartment)

April 11, 2023 96162 Views 4 comments Print

As per section 7 of the CGST Act, 2017 ‘supply’ includes all forms of supply of goods or services or both such as sale, transfer ,barter, exchange, licence, rental, lease or disposal made or agreed to be made for a consideration by a person in the course or furtherance of business in relation to real estate sector.

Typographical error duly proved based on revised return and CA’s certificate

April 11, 2023 36936 Views 0 comment Print

Delhi High Court held that revised return as well as chartered accountant’s certificate supports the typographical error. Accordingly, OHA directed to determine correct turnover and tax liability thereon.

Fresh refund claim under DVAT 21 not required when claim embedded in return

April 11, 2023 1014 Views 0 comment Print

Delhi High Court held that there is no requirement to file a fresh claim under DVAT 21 as the claim of refund was embedded by the assessee in its return.

Denial of refund of accumulated ITC for non-submission of information regarding transfer of business is unacceptable

April 10, 2023 1443 Views 0 comment Print

Delhi High Court held that denial of refund of accumulated ITC on the ground that information regarding transfer of business and other returns to establish the transfer of stocks and capital goods not submitted is unacceptable.

Summons Under GST

April 10, 2023 27558 Views 1 comment Print

Under GST, it is any inquiry that means the GST officer can summon anyone for any inquiry. But there is a speed breaker. Under GST, the power to summon is in the same manner, as provided in the case of a civil court under the provisions of the Code of Civil Procedure, 1908. Mind you, it is not mutatis-mutandis, but same manner. Under ORDER V of the CPC’ 1908.

Reasons for non-appearance found to be genuine hence ex-parte assessment order set aside

April 10, 2023 1776 Views 0 comment Print

Kerala High Court sets asides the ex-parte impugned assessment order and directs the assessing authority to pass fresh orders as the reasons for non-appearance before AO in response to the notice for hearing are found to be genuine.

Writ accepted in case of cancellation of GST registration due to non-formation of GST Tribunal

April 9, 2023 1488 Views 0 comment Print

Andhra Pradesh High Court allowed the writ petition in the matter of cancellation of GST registration on account of non-filing of GST return as GST Tribunal has not been constituted.

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