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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


Fixing the GST Process: Five Years of Iterative Problem Solving

April 8, 2023 7149 Views 1 comment Print

This paper, examines the topic ‘GST Process: Five Years of Iterative Problem Solving’ from the perspective of process efficiency and the ability of the system to correct by responding to feedback loops.

Section 73 of CGST Act, 2017 – FAQs

April 8, 2023 195147 Views 5 comments Print

Get clarity on Section 73 of CGST Act, 2017 with frequently asked questions. Understand the determination of tax issues and penalties for non-compliance. Stay informed with our comprehensive guide.

Petition against Form GST DRC-01A which is not even a show-cause notice dismissed as pre-mature

April 7, 2023 5592 Views 0 comment Print

Tripura High Court dismissed the petition as pre-matured as petition is filed against Form GST DRC-01A i.e. intimation of tax ascertained as being payable u/s 73(5)/ 74(5) and the same is not even a show-cause notice.

Presumptive culpability for failure to pay tax not a base for criminal case

April 7, 2023 804 Views 0 comment Print

Madras High Court held that complaint against petitioner presuming culpability on his part for failing to pay the tax is not a base for the criminal case.

The ICE Debate over GST

April 7, 2023 2400 Views 0 comment Print

Ice Cream sold by ice cream parlors will come under the definition of Goods and hence shall be taxable at @18%. Ice cream sold by restaurants along with food/cooked meals, will consider as a composite supply as per sec 8 of  CGST ACT 2017 hence tax rate of restaurants @5% (without ITC)shall be levied. supply of food will be your principal supply.

Reason for deletion of Section 13(9) of IGST Act 2017

April 7, 2023 10782 Views 4 comments Print

Understand the impact of the deletion of Section 13(9) of the IGST Act 2017 on export freight taxation. Learn why the change was necessary, and how it affects both Indian and Foreign Shipping Lines. Stay updated on GST regulations for the transportation of goods by vessels.

Standardisation of procedure for conduct of GST adjudication/appeal proceedings

April 6, 2023 2460 Views 0 comment Print

Explore the standardization of procedures for GST adjudication and appeal proceedings. Learn about the proposed SOP for uniform conduct, timeframes, and transparency in the process. Ensure compliance with the latest guidelines to streamline your GST obligations.

Carrying of physical copy of Invoice is mandatory – Soft copy is not valid: HC

April 6, 2023 140484 Views 0 comment Print

J. K. Jain Buildtech India Pvt. Ltd. Vs Assistant Commissioner (Calcutta High Court) The principal ground on which the petitioner was defeated before the appellate authority was that the petitioner could not produce the relevant invoices in physical form. Mr. Sandip Choraria, learned counsel appearing for the petitioner referring to Rule 138A of the Central […]

Issuance of notification no. DCOM(I&C)/AC/CR.22/10-11) under KVAT is constitutionally valid

April 6, 2023 495 Views 0 comment Print

Karnataka High Court held that petitioner failed to prove how notification no. DCOM(I&C)/AC/CR.22/10-11) dated 24.05.2010 is in violation of the provisions of the Karnataka Value Added Tax, 2003 or the Constitution of India. Accordingly, notification no. DCOM(I&C)/AC/CR.22/10-11) dated 24.05.2010 issued by authorities to track movement of goods is valid.

Revocation of cancellation of GST registration: HC directs petitioner to file returns

April 6, 2023 2100 Views 0 comment Print

Karnataka High Court in the case of revocation of cancellation of the registration for non-filing of returns, allowed the petition and directed Superintendent of Central Tax to pass suitable order for revocation in case pending returns are furnished by petitioner within a period of four weeks.

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