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


Corporate Guarantee under GST: Legal Challenges and Taxation

Goods and Services Tax : Explore the complexities of GST on corporate guarantees, recent legal challenges, valuation rules, and industry concerns regarding...

February 13, 2025 90 Views 0 comment Print

Decoding Reverse Charge Mechanism (RCM) Under GST

Goods and Services Tax : Learn about Reverse Charge Mechanism (RCM) under GST, its applicable goods/services, suppliers, recipients, and GST rates. Stay up...

February 13, 2025 165 Views 0 comment Print

Safari Saga: Finance Act 2025 Amends GST ITC Rules for Construction

Goods and Services Tax : The Finance Act 2025 retroactively amends GST ITC provisions, limiting credits for construction of immovable properties, impacting...

February 13, 2025 243 Views 0 comment Print

Perils of over submission: A Fatal Pitfall in GST Litigation

Goods and Services Tax : This article explores the risks associated with over submission in GST litigation, its impact on legal outcomes, and the best prac...

February 13, 2025 180 Views 0 comment Print

GST Arrest Procedure: Grounds Now Required in Writing

Goods and Services Tax : Recent GST directive mandates written grounds for arrest, aligning with legal rights. Learn implications and changes in arrest pro...

February 13, 2025 615 Views 0 comment Print


Latest News


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 102 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 342 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 246 Views 0 comment Print

GST on Leased Properties: Government’s Position and Changes

Goods and Services Tax : GST on leased properties remains at 18%. Recent changes exclude composition taxpayers from reverse charge liability. No central da...

February 12, 2025 222 Views 0 comment Print

GST on Educational Services and Exemptions

Goods and Services Tax : GST on commercial training is 18%, while educational institutions' services and books are exempt. Details of GST collection and me...

February 12, 2025 345 Views 0 comment Print


Latest Judiciary


Notice Issued Beyond Section 73(2) Time Limit is Invalid: Andhra Pradesh HC

Goods and Services Tax : Andhra Pradesh High Court held that time permit set out under section 73(2) of the Central Goods and Services Tax Act [CGST Act] i...

February 13, 2025 51 Views 0 comment Print

Notice for evasion of GST by DGGI can be adjudicated by competent authority of GST

Goods and Services Tax : Gujarat High Court held that the show cause notice issued for evasion of GST by DGGI shall be adjudicated by competent authority. ...

February 13, 2025 93 Views 0 comment Print

GST Refund on Excess Tax Paid During Goods Detention: Madras HC Ruling

Goods and Services Tax : Madras High Court rules that GST paid during detention can be claimed as a refund if excess tax is paid in regular returns. Key in...

February 13, 2025 108 Views 0 comment Print

SLP Against TNVAT Order Pending, HC Sets Aside Section 19(5)(c) Order

Goods and Services Tax : When the power to the statutory authority is granted upto five years to modify the order, it cannot be said that the constitutiona...

February 13, 2025 87 Views 0 comment Print

Calcutta HC condoned delay in GST appeal, citing S.K. Chakraborty precedent

Goods and Services Tax : Calcutta High Court condoned delay in GST appeal by Kamala Stores, citing S.K. Chakraborty precedent and directing appellate autho...

February 13, 2025 129 Views 0 comment Print


Latest Notifications


GSTN Advisory for GST Registration Process (Rule 8 of CGST Rules, 2017)

Goods and Services Tax : New GST registration rules require biometric or Aadhaar authentication at GSK. Complete verification within 15 days to avoid ARN r...

February 13, 2025 2679 Views 0 comment Print

GST Amendment Rules 2024: Implementation Dates Announced

Goods and Services Tax : The Ministry of Finance has notified the implementation dates for specific provisions of the GST Amendment Rules, 2024. Key rules ...

February 12, 2025 558 Views 0 comment Print

Weekly Newsletter from CBIC Chairman dated 10th February, 2025

Goods and Services Tax : CBIC detects Rs. 18.10 crore GST evasion in real estate and organizes a CPR training workshop for officers. Post-Budget discussion...

February 11, 2025 492 Views 0 comment Print

List of GST Suvidha Kendra for Biometric Authentication in Maharashtra

Goods and Services Tax : Maharashtra establishes GST Suvidha Kendra for Aadhaar-based biometric authentication and document verification for new GST regist...

February 10, 2025 303 Views 0 comment Print

Procedure for Appeals on Interest or Penalty Under GST

Goods and Services Tax : Clarified procedure for appeals under Section 128A of CGST Act 2017, addressing disputes on interest and penalty where tax is full...

February 10, 2025 5076 Views 0 comment Print


Delhi HC allows GST Registration cancellation from actual date of ceasing of business operations

March 15, 2023 3675 Views 0 comment Print

The petitioner had made an application in the requisite form (Form GST REG-16) praying that his registration be cancelled with effect from 31.07.2021. The reason for seeking cancellation of the registration was disclosed as ‘Discontinuance of business/Closure of business’.

Petition challenging Constitutional validity of Sec 16(2)(c) of CGST Act

March 15, 2023 11319 Views 0 comment Print

A petition challenging the constitutional validity of Sec 16(2)(c) of the CGST Act highlights the impact on taxpayers and ongoing litigation, including the Bharti Telemedia case.

Matter of levy of VAT/ GST on Extra Neutral Alcohol pending before SC hence hearing deferred

March 15, 2023 894 Views 0 comment Print

Bombay High Court deferred the hearing in the matter of levy of VAT or GST on Extra Neutral Alcohol as matter already pending before Supreme Court.

Condition of pre-deposit for anticipatory bail in absence of final assessment not sustainable

March 15, 2023 1779 Views 0 comment Print

Supreme Court held that as there is no final assessment in fake invoice case made under GST Act, the appellant cannot be said to be under a legal liability. Accordingly, condition of pre-deposit for grant of anticipatory bail not imposable.

Petitioner-dealer has due right to cross-examine the selling dealer

March 15, 2023 843 Views 0 comment Print

Orissa High Court held that petitioner-dealer has right to cross-examine the selling dealers, however, as more than two decades elapsed it might not be practical. Accordingly, assessment would stand completed at the figures disclosed in the return of petitioner-dealer.

ITC Reconciliation Tool

March 15, 2023 13980 Views 3 comments Print

The time lag must be taken into account for the purchase reconciliations ever since the introduction of GSTR Form 2A and GSTR Form 2B. Even though Forms GSTR-2A and GSTR-2B show the same information, they differ in a number of ways. The distinction between the two forms is outlined below: 1. Statement type: The GSTR-2A […]

GST Refund on Account of Supplies made to SEZ Unit/Developer (Without Payment of Tax)

March 15, 2023 5367 Views 1 comment Print

Article discuss about practical implication of claiming of refund for ITC available in Electronic Credit ledger for input and input services used in making supplies to SEZ Unit / Developer if no GST has been charged on invoice.

Non-Submission of reply to SCN cannot be a valid ground for cancellation of GST Registration

March 14, 2023 5922 Views 0 comment Print

HC set aside cancellation order of GST Registration of assessee on the grounds that non-submission of reply to Show Cause Notice cannot be a ground for cancellation of GST Registration.

Burden of proving that ITC claim is correct lies upon purchasing dealer claiming such ITC: SC

March 14, 2023 6063 Views 0 comment Print

Whether the second Appellate Authority as well as the High Court were justified in allowing the Input Tax Credit (ITC) wherein invoices were produced and payments made online for purchases made from sellers who were not registered/failed to pay tax?

Refund denial for Subsequent Addition of GSTIN in Refund Form by exporter of Appellant – HC directs re-adjudication

March 14, 2023 1122 Views 0 comment Print

Gujarat High Court allows Apex Formulations Pvt Ltd’s petition challenging CGST appeal on refund denial. Remands to Appellate Authority for fresh consideration.

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