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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


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 588 Views 1 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 1065 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 759 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 21621 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 1575 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 2067 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 195 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 210 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 408 Views 0 comment Print


Latest Judiciary


Calculation of timeline for refund of GST collected on Forfeiture of salary will be computed from the date of clarifying circular

Goods and Services Tax : This amount of tax had been deposited by assessee from its own pockets and the GST on the amount of notice pay recovery was deposi...

February 22, 2025 69 Views 0 comment Print

GST Order Without DIN Invalid is non-est and invalid: Andhra Pradesh HC

Goods and Services Tax : Andhra Pradesh High Court ruled that GST orders issued without a DIN are invalid, citing CBIC Circular and Supreme Court precedent...

February 22, 2025 66 Views 0 comment Print

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 114 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 114 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 75 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 69 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 375 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 375 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 846 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 3387 Views 1 comment Print


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 1446 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 27579 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.

Input Tax Credit under CGST Act, 2017

April 8, 2023 16560 Views 0 comment Print

From the combined reading of sections 2(62) and 2(63) we understand that tax paid in the form of CGST, SGST\UTGST, IGST for procurement of goods or services by a registered person including GST paid under RCM method for import and inward supplies will be called as Input Tax Credit.

Petitioner required to compensate by payment of interest as State of Odisha deprived of recovering 2/3rd tax due

April 8, 2023 3030 Views 0 comment Print

Orissa High Court held that State of Odisha was deprived of recovering 2/3rd of tax due by virtue of interim order of the Supreme Court of India, accordingly, petitioner is required to compensate the State of Odisha by making payment towards interest in the interest of justice and equity.

ITC on CSR expenditure and CSR under Companies Act, Income Tax Act & GST

April 8, 2023 3093 Views 0 comment Print

Explore the implications of Corporate Social Responsibility (CSR) expenditures under Companies Act, Income Tax Act, and GST. Gain insights into tax laws, deductions, and proposed changes. Stay informed to make informed business decisions.

GST on Restaurant Services through E-Commerce Operators Swiggy, Zomato, etc

April 8, 2023 40854 Views 1 comment Print

ECO would be liable to pay tax on any restaurant services supplied through them included by an unregistered person. Invoice in respect of restaurant service supplied through ECO under section 9(5) will be issued by ECO.

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