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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


GST Major Amnesty Scheme under Section 128A: No Interest No Penalty

Goods and Services Tax : GST Amnesty Scheme 2024 waives interest & penalties for 2017-20 tax dues. Apply by March 31, 2025, under Section 128A. Know eligib...

February 20, 2025 4230 Views 0 comment Print

Judicial Interpretation of “Plant” in GST: Key Insights

Goods and Services Tax : Learn the GST distinction between Plant and Machinery" and Plant or Machinery. Explore its impact on ITC eligibility for businesse...

February 19, 2025 1374 Views 2 comments Print

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 459 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 2751 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 801 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 2034 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 177 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 198 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 597 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 399 Views 0 comment Print


Latest Judiciary


Delhi HC Quashes GST Order for Lack of Reasoning & standardized template

Goods and Services Tax : Delhi High Court quashes GST demand order against Indian Highways Ltd, citing lack of reasoning. Case remanded for fresh adjudicat...

February 20, 2025 21 Views 0 comment Print

Delhi HC Quashes GST Order for standardized template with no clear reasoning

Goods and Services Tax : Delhi High Court sets aside GST demand order against Xerox India Ltd, citing non-application of mind by the Assistant Commissioner...

February 20, 2025 36 Views 0 comment Print

GST Order Without DIN Invalid: Andhra Pradesh HC

Goods and Services Tax : AP High Court sets aside GST assessment order due to missing DIN. Know legal implications, case details, and compliance requiremen...

February 20, 2025 213 Views 0 comment Print

Interest leviable on Ineligible ITC Transitioned from Pre-GST Regime; Penalty u/s 74(1) Set Aside

Goods and Services Tax : Assessee clarified that Form ST-3 was incorrect as some of the invoices inadvertently remained unaccounted for the said period and...

February 20, 2025 105 Views 0 comment Print

Ammanamanchi Teja Swaroop Withdraws GST Ruling Request: AAR Telangana

Goods and Services Tax : Ammanamanchi Teja Swaroop withdrew its GST advance ruling application. The request was accepted without discussing the merits of t...

February 20, 2025 30 Views 0 comment Print


Latest Notifications


Kerala SGST Issues Guidelines for Error Rectification

Goods and Services Tax : Kerala SGST outlines guidelines under Section 161 for rectifying apparent errors in orders, notices, and decisions, ensuring unifo...

February 19, 2025 324 Views 0 comment Print

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 324 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 816 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 3291 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 243 Views 0 comment Print


Transfer of Unutilized Balance in E-Credit Ledger is out of AAR scope

April 13, 2023 1659 Views 0 comment Print

AR Chhattisgarh Ruling regarding transfer of unutilized balance in the E-credit ledger on merger of distinct persons under Section 25(4) of CGST Act, 2017 addresses admissibility of transfer and provides analysis and conclusion.

Section 15 of GST Act not prescribe valuation based on eye estimation

April 13, 2023 1647 Views 0 comment Print

Allahabad High Court held that provisions of section 15 of the GST Act doesnt prescribe valuation of goods on the basis of eye estimation. Accordingly, impugned order based on such valuation is not sustainable.

MPVAT: HC directs Refund of pre-deposit with 6% Interest

April 13, 2023 1251 Views 0 comment Print

Mount Everest Breweries Ltd. Vs State of Madhya Pradesh (Madhya Pradesh High Court) The learned counsel for petitioner submitted that earlier the petitioner had filed a petition bearing W.P. No. 8560/2016 seeking quashment of the assessment order issued by the respondents for the assessment year 2012-13 for arbitrarily levy of tax on beer under residual entry […]

GST refund denied as Exporter initially not mentioned name & GSTIN of supplier in shipping bill- HC directs reconsideration

April 13, 2023 1443 Views 0 comment Print

Gujarat HC quashes CGST appeal on refund denial. Orders fresh consideration by Appellate Authority. Apex Formulations Pvt Ltd. vs Union of India.

Weekly newsletter from Chairman, CBIC dated 13/04/2023

April 12, 2023 888 Views 0 comment Print

Last week, the new CBIC E-Payment platform was rolled out. Envisaged as a platform to enable collection of Customs duties using multiple modes of payment viz. NEFT/RTGS, Internet Banking as well as the Electronic Cash Ledger (ECL) -the last being a fresh introduction.

Period of limitation extended by SC also applies to claim for GST refund

April 12, 2023 3591 Views 0 comment Print

Tejus Vertrage Infra LLP Vs Union of India & Ors  (Bombay High Court) Period of limitation which was extended under the orders passed by the Hon’ble Supreme Court in Suo Motu Writ Petition (C) No. 3 of 2020 also apply to the claim for refund. The learned Counsel for the Petitioner states that the decision […]

GST Registration cancellation -HC disposes appeal as dept revoked suspension

April 12, 2023 990 Views 0 comment Print

The respondent has since revoked the suspension of the petitioner’s registration and the same is active. It is also stated that the respondent has issued a demand notice dated 15.02.2023 under Section 73(5) raising a demand of ₹6,37,916.00/-. The said demand notice also states that in the event the demand is not paid, a Show Cause Notice under Section 73(1) would be issued.

Section 12 of CGST Act 2017: Time of Supply of Goods

April 12, 2023 27390 Views 0 comment Print

Explore Section 12 of CGST Act 2017, focusing on the time of supply of goods and answering FAQs to understand tax liability, invoice, payments, reverse charge, vouchers, and more.

Matter restored as sufficient time not granted for furnishing document in case of cancellation of GST registration

April 12, 2023 654 Views 0 comment Print

Karnataka High Court in cancellation of GST registration held that sufficient time needs to be given for furnishing the documents, accordingly, order quashed with a direction to restore the proceedings for reconsideration by the department.

Non-constitution of GST Appellate Tribunal deprives petitioner’s statutory right to appeal – HC grants stay

April 12, 2023 1008 Views 0 comment Print

Patna High Court held that non-constitution of Appellate tribunal deprives petitioner’s statutory right to appeal u/s. 112(8) and 1129(9) of Bihar Goods and Services Tax Act (BGST).

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