Sponsored
    Follow Us:

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


Bhagavad Gita of Tax Laws: Krishna Unfolds Secrets of Legislative Intent

Goods and Services Tax : When interpreting tax laws, courts must not merely rely on the wording but must also consider the intent behind them. The true ess...

February 21, 2025 54 Views 0 comment Print

Input Service Distributor (ISD) Mandatory w.e.f. 01st April 2025

Goods and Services Tax : From April 1, 2025, ISD registration is mandatory for businesses distributing input tax credit on services across multiple offices...

February 21, 2025 369 Views 0 comment Print

GST Amnesty Scheme 2024: Key Provisions and Issues

Goods and Services Tax : GST Amnesty Scheme 2024 offers penalty relief for FY 2017-20 with key rules for compliance. Learn about Form DRC-03A and challenge...

February 21, 2025 417 Views 0 comment Print

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 10317 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 1521 Views 2 comments 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 2058 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 189 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 201 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 606 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 405 Views 0 comment Print


Latest Judiciary


Gujarat HC Grants Bail in ₹22 crore GST Case, Citing Trial Delay

Goods and Services Tax : Gujarat High Court grants bail to Harsh Vinodbhai Patel in GST fraud case involving ₹22 crore input tax credit. Court cites comp...

February 21, 2025 54 Views 0 comment Print

Gujarat HC Quashes FIR Against KGN Enterprises in Tax Case under GVAT

Goods and Services Tax : Gujarat High Court quashes FIR against KGN Enterprises in alleged bogus billing and ITC claim case, citing ongoing tribunal procee...

February 21, 2025 78 Views 0 comment Print

Allahabad HC Stays ₹209.33 Cr GST Demand on U.P. Medical Corp

Goods and Services Tax : Allahabad High Court stays GST demand on UP Medical Supplies Corp for supplying medicines to govt hospitals, questioning taxabilit...

February 21, 2025 48 Views 0 comment Print

Bombay HC Remands Mumbai Port Trust ₹100 Cr Demand Case

Goods and Services Tax : Bombay High Court quashes a ₹100 crore tax demand against Mumbai Port Authority, ordering a fresh review after claims of an ex p...

February 21, 2025 39 Views 0 comment Print

Rajasthan HC Directs CG Tollway Ltd. to Appeal GST Orders

Goods and Services Tax : Rajasthan HC directs CG Tollway Ltd. to file an appeal against GST orders while considering circulars and audit reports. Appeal to...

February 21, 2025 45 Views 0 comment Print


Latest Notifications


Kerala SGST Circular on Kerala Flood Cess Adjudication

Goods and Services Tax : Kerala SGST Circular 5/2025 clarifies adjudication of Kerala Flood Cess under SGST/CGST Acts, detailing procedures for notices, ad...

February 21, 2025 39 Views 0 comment Print

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 360 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 363 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 840 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 3348 Views 1 comment Print


Reverse charge mechanism under GST on Rent a Cab

April 12, 2023 8859 Views 0 comment Print

One of the services mentioned in the list is services provided by way of renting of motor vehicle, either by a body corporate or a normal consumer booking a cab through E-Commerce operators such as Ola, Uber, etc. The definition of motor vehicle as per the Act is it must be designed to carry passengers.

HC quashes GST notice issued in the name of a dead person

April 12, 2023 2109 Views 0 comment Print

GST order dated 3rd August, 2022 is quashed on the ground that the same has been issued in the name of a dead person.

GST on Government subsidy – Advance ruling filed by recipient dismissed

April 12, 2023 756 Views 0 comment Print

GST on Government subsidy – Applicant is not a supplier of goods but is a recipient of goods. Thus instant application is not admissible.

GST Exemption for Printing Services to Educational Institutions: AAR Telangana Ruling

April 12, 2023 1824 Views 0 comment Print

Ruling by AAR in Telangana regarding GST exemption for printing services, such as question papers, OMR sheets, answer sheets, and marks cards, provided to educational institutions. Understand the classification, applicability of exemptions under specific notifications, and the composite supply nature of services.

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 96543 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.

Sponsored
Sponsored
Search Post by Date
February 2025
M T W T F S S
 12
3456789
10111213141516
17181920212223
2425262728