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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 765 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 1281 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 897 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 27144 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 1605 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 2070 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 213 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 414 Views 0 comment Print


Latest Judiciary


GST/IT Departments Cannot Retain Seized Cash Without Final Proceedings: Kerala HC

Goods and Services Tax : Kerala High Court held that cash seized from the premises of the appellants cannot be retained by either the State GST Department ...

February 22, 2025 45 Views 0 comment Print

Consolidated SCNs for Multiple GST Years cannot be issued: Kerala HC

Goods and Services Tax : Joint Commissioner (Intelligence & Enforcement) Vs Lakshmi Mobile Accessories (Kerala High Court) Kerala High Court addressed ...

February 22, 2025 54 Views 0 comment Print

Calcutta HC Declines Writ Petition, Cites Appeal Mechanism Under Section 107 CGST Act

Goods and Services Tax : Calcutta High Court dismissed a plea challenging an SCN under the CGST Act, citing availability of a statutory appeal remedy under...

February 22, 2025 21 Views 0 comment Print

GST Refund Limitation on Salary Forfeiture Starts from clarifying Circular Date: Gujarat HC

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 132 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 219 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 96 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 378 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 849 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 3408 Views 1 comment Print


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

April 6, 2023 140487 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 2112 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.

Revocation of ITC – HC Directs petitioner to approach appellate authority

April 6, 2023 873 Views 0 comment Print

Madras High Court, in the case of revocation of Input Tax Credit, directed the petitioner to approach the appellate authority by way of statutory appeals within a period of three weeks

जीएसटी में अपील के प्रावधान

April 6, 2023 24849 Views 1 comment Print

कोई भी करदाता या एक अपंजीकृत व्यक्ति किसी जीएसटी अधिकारी द्वारा उसके खिलाफ पारित किसी निर्णय या आदेश से व्यथित (सहमत नहीं है) है तो वह  अपीलीय प्राधिकारी को उस तारीख से तीन महीने के भीतर अपील कर सकता है, जिस दिन उक्त निर्णय या आदेश ऐसे व्यक्ति को सूचित किया जाता है।

Section 67-Power of Inspection, Search and Seizure under GST

April 6, 2023 16488 Views 0 comment Print

Which Proper Officer can issue authorisation for Inspection, Search and Seizure under Section 67 of CGST Act, 2017?

TNVAT: Disallowance of ITC due to mismatch to be dealt as per Circular No. 5 of 2021

April 5, 2023 8508 Views 0 comment Print

Madras High Court directed to deal with the matter of disallowance of ITC on account of mismatch between returns filed by the petitioners and returns filed by purchasing/ selling third party dealers as per Circular No. 5 of 2021 dated 24.02.2021

Transfer/ Sale of One of Independent Running Business Divisions Is Exempt from Levy of GST

April 5, 2023 3690 Views 0 comment Print

In the instant case an independent part (staffing division business) of the applicant’s business is being transferred / sold by the applicant. Hence the benefit of the said Notification is applicable to the applicant’s transaction, subject to fulfilment of the conditions of a going concern.

Maharashtra-Profession Tax Returns & Payment Due Dates W.E.F. 01/04/2023 Onwards

April 5, 2023 125355 Views 0 comment Print

Stay compliant with Maharashtras Profession Tax Rules effective from 01/04/2023 onwards. Learn about the analysis of Rule 11, including returns, payments, and due dates. Explore the details of Form III, Form IIIB, and MTR-6 for electronic returns and payments. Whether your tax liability is under or over Rs. 1,00,000, understand the annual and monthly return requirements. Simplify your Maharashtra Profession Tax compliance with Prakasha & Co.’s comprehensive guide.

GST Refund: Assesses cannot be expected to wait till eternity for GST Tribunal formation

April 5, 2023 1356 Views 0 comment Print

Petitioner approached HC against order passed by appellate authority as GST Tribunal has not been constituted till date. Revenue contended that writ petition should not be admitted in wake of alternate remedy.

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