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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


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 75 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 147 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 237 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 171 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 609 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 99 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 339 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 243 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 342 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 126 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 2460 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 549 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


WB VAT: Writ petition dismissed holding that State action of not granting remission is not arbitrary

March 13, 2023 852 Views 0 comment Print

Calcutta High Court dismissed the writ petition holding that State action for not granting of remission of tax cannot be said to be arbitrary. Accordingly, held that writ petition is devoid of merit.

To invoke Section 67 of GST Act existence of ‘reasons to believe’ is mandatory

March 13, 2023 3093 Views 0 comment Print

For invoking Section 67 of the Act existence of reasons to believe to subject the premises to search and seize goods is mandated. Here, the authority is vacillating between Section 67 and 68; whether the goods are in transit or in the godown.

‘Chokad’ sold to NALCO not being an ‘industrial input’ doesn’t attract 4% VAT

March 13, 2023 417 Views 0 comment Print

Orissa High Court held that Chokad sold to NALCO not being an industrial input. Accordingly, Entry 74 of Part-II of Schedule B of the OVAT Act attracting 4% VAT doesnot apply to the same.

GST Registration suspension without order: HC directs revocation

March 13, 2023 1011 Views 0 comment Print

New Tripura Electricals Vs State of Tripura & Ors (Tripura High Court) Petitioner submits that if returns submitted by petitioner were incorrect, on that ground the GST registration of the petitioner may be suspended or cancelled. There was no suspension order only the show cause notice was issued. Mr. Majumder, learned senior counsel further submits […]

OVAT Act : 4% VAT applicable on mosquito repellant ‘Good Knight’

March 12, 2023 951 Views 0 comment Print

State of Odisha Vs Godrej Sara Lee Ltd. (Orissa High Court) The question before the ACST as well as the Tribunal was whether the mosquito repellant ‘Good Knight’ sold by the Opposite Party-Dealer could be classified as ‘insecticide’ under Entry 30 of Part II of Schedule B to the OVAT Act attracting 4% tax or […]

Annexure – V- Declaration by GTA Business under GST

March 12, 2023 87192 Views 18 comments Print

Learn about Annexure V, a declaration form for Goods Transport Agencies (GTA) to opt for paying GST under forward charge, impacting tax liabilities and compliance procedures.

GST amount to be adjusted if there is an issue of mismatch in GST Return with Bank Statement

March 12, 2023 4488 Views 1 comment Print

HC set aside the order on the grounds, that Revenue Department and Appellate Authority have committed misreading of FORM GSTR-09

GST Council Newsletter for the month of February, 2023

March 12, 2023 2679 Views 0 comment Print

Government reduced the rate of GST from 18% to 5% in case of ‘Rab’ when it is sold in pre­packaged and labelled form and in all other cases the rate of tax will be ‘Nil’.

KVAT: Once money received by State Government, credit has to be given to petitioner

March 11, 2023 750 Views 0 comment Print

KEC International Ltd. Vs State of Kerala (Kerala High Court) The Hon’ble High Court held that once the money has been received by the State Government, credit has to be given to the petitioner. It is for the KSEB to clarify how the payment was made to the State Government and the petitioner cannot be […]

Decision of Singapore HC in Case of Herbalife International & Some Useful Lessons

March 11, 2023 3516 Views 1 comment Print

HC of Singapore rendered an interesting decision in case of Herbalife International Singapore Pte Ltd on the issue of valuation of goods supplied by Herbalife International to its members under direct selling business model.

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