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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


Process of Eway Bill creation and legal jurisprudence for Unregistered Vendors

Goods and Services Tax : Effective February 11, 2025, the E-Way Bill (EWB) system has been updated to allow unregistered dealers to enroll and generate e-W...

February 18, 2025 96 Views 0 comment Print

A Comprehensive analysis of GST in India

Goods and Services Tax : The focus of the paper is to issues why India needs this reform & how GST impact on different sections of the economy. Finding sug...

February 18, 2025 546 Views 1 comment Print

Self-Sealing Procedure for Export Containers Under GST

Goods and Services Tax : Understand the self-sealing process for export containers post-GST, including requirements, permissions, and customs procedures fo...

February 18, 2025 507 Views 0 comment Print

Year-End GST Activities & Planning for FY 2025-26

Goods and Services Tax : Ensure GST compliance and smooth transition to FY 2025-26 with key year-end activities, including ITC reconciliation, outward supp...

February 18, 2025 5481 Views 0 comment Print

Gauhati HC Strikes Down CGST Notification No. 56/2023: Legal Analysis

Goods and Services Tax : Gauhati HC voids CGST Notification No. 56/2023, citing lack of GST Council recommendation and unjustified COVID-19 rationale. Read...

February 17, 2025 1317 Views 0 comment 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 1929 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 147 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 189 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 534 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 369 Views 0 comment Print


Latest Judiciary


Revoke GST Registration Cancellation if Pending Returns filed & Dues Paid: Gauhati HC

Goods and Services Tax : The Gauhati High Court ruled that GST registration cancellation can be revoked if pending returns are filed and dues are cleared u...

February 18, 2025 42 Views 0 comment Print

Gauhati HC: GST Registration Revoked upon filing of returns & clearing dues

Goods and Services Tax : The Gauhati High Court directed the restoration of a canceled GST registration, allowing revival upon filing returns and clearing ...

February 18, 2025 27 Views 0 comment Print

GST Registration Cancellations to be Revoked on Statutory Payment: Gauhati HC:

Goods and Services Tax : The Gauhati High Court directed the revocation of a GST registration cancellation, allowing restoration upon payment of dues. The ...

February 18, 2025 39 Views 0 comment Print

Gauhati HC: GST Registration Cancellation Without Reason Invalid

Goods and Services Tax : The Gauhati High Court set aside a GST registration cancellation order, ruling it lacked reasoning and due process, impacting the ...

February 18, 2025 30 Views 0 comment Print

HC directs Refund of Ocean Freight Tax to Petitioner for refund to Consumers

Goods and Services Tax : After pronouncement of the Judgment of this Court, the petitioner stopped paying IGST on ocean freight in respect of the CIF contr...

February 18, 2025 51 Views 0 comment Print


Latest Notifications


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 180 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 747 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 3135 Views 1 comment Print

Virtual GST Personal Hearings through video conferencing in West Bengal

Goods and Services Tax : West Bengal allows virtual hearings for GST cases via video conferencing. Taxpayers can request this mode for ease of access. Read...

February 16, 2025 189 Views 0 comment Print

GST clarifications on pepper, raisins, ready-to-eat popcorn, AAC blocks & ground clearance

Goods and Services Tax : GST clarifications on pepper, raisins, ready-to-eat popcorn, AAC blocks, and ground clearance in the 55th GST Council meeting....

February 16, 2025 450 Views 0 comment Print


Supply under GST- A Synopsis

February 10, 2023 11085 Views 0 comment Print

The taxable event in GST is supply of goods or services or both. Various taxable events like manufacture, sale, rendering of service, purchase, entry into a territory of State etc. have been done away with in favour of just one event i.e. supply.

IGST refund claim cannot be withheld when ITC towards purchase from risky supplier had already been reversed

February 10, 2023 2673 Views 0 comment Print

Choksi Exports Vs Union of India (Gujarat High Court) – IGST refund claim cannot be withheld when ITC towards purchase from risky supplier already been reversed

SCN issued without reasons/allegations violates Principles of Natural Justice

February 9, 2023 6390 Views 0 comment Print

A SCN must clearly state the allegations that concerned noticee has to meet, being the essence of a SCN, any notice that does not qualify this criterion, cannot be considered as a SCN, which are not meant to be issued mechanically to comply with a formality, but to serve the principles of natural justice and to enable the concerned authority to take an informed decision.

GST Fake ITC: HC grants anticipatory bail to petitioner as he cooperated with police

February 9, 2023 1302 Views 0 comment Print

GST Fake ITC: : High Court grants anticipatory bail to petitioner as he cooperated with the police and has handed over his laptop, voice sample and sample of his signatures to the police and is not required by the police for any further investigation.

GST: De-freezing of Bank account – HC set-aside order for non-application of mind by Sessions Judge

February 9, 2023 6570 Views 0 comment Print

Durgashakti Foods Private Limited Vs State of Maharashtra (Bombay High Court) The main allegation was that monthly returns required to be submitted under the GST Act were not submitted within time for the period mentioned in the report. The investigating officer in the investigation freezed the Bank account of the company. The petitioner, therefore, made […]

Important GST Amendments In Budget 2023

February 9, 2023 57651 Views 0 comment Print

Explore vital GST amendments introduced in Budget 2023. From composition scheme enhancements to ITC reversal changes, stay informed on critical updates affecting businesses and compliance.

GST on export of pre-packaged & labelled rice upto 25 Kgs to foreign buyer

February 9, 2023 3195 Views 1 comment Print

In re D D International Pvt. Ltd (GST AAR Haryana) 1. Whether GST would be leviable on export of pre-packaged and labelled rice upto 25 Kgs, to foreign buyer? Yes 1. Whether GST would be applicable on supply of pre-packaged and labelled rice upto 25 Kgs, to exporter on ‘bill to ship to’ basis i.e., […]

No GST on bouquets made with dry parts of plants, foliage, flower buds & grasses

February 9, 2023 13431 Views 0 comment Print

AAR ruled that ‘Bouquets’ made with dry parts of plants, foliage, flower buds, grasses, and branches of plants which dried, bleached, dyed, and coloured and sold with plastic foil packaging will be classifiable under Tariff Item No. 06039000 or 06049900 of the Customs Tariff Act, 1975, and would be exempted from GST

Applicant cannot seek advance ruling in relation to supply where he is recipient of services

February 9, 2023 780 Views 0 comment Print

In re Anmol Industries Limited (GST AAR West Bengal) Finally, we proceed to appreciate the issue of admissibility of this application with reference to section 103 of the GST Act and for that purpose, we like to reproduce sub­section (1) of section 103 of the GST Act which reads as follows: “Applicability of advance ruling.— […]

GST on conversion of wheat provided by State Government into atta/fortified atta, for distribution 

February 9, 2023 1227 Views 0 comment Print

In re Somnath Flour Mills Private Limited (GST AAR West Bengal) What is the value of supply of services provided by the applicant for conversion of wheat provided by the State Government into atta/ fortified atta, for distribution by the State Government through Public Distribution System and what is the rate of tax applicable on […]

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