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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 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 168 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 348 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 132 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 2691 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 561 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 495 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


Weekly newsletter from Chairman, CBIC dated 18/01/2022

January 18, 2023 882 Views 0 comment Print

Officers of Shillong Customs (Preventive) Commissionerate seized 255 kg. of Ganja (Cannabis) valued at about Rs. 38 Lakhs from dense jungles on the international borders in Sepahijala and West Tripura Districts in Tripura. Further, officers of Guwahati Customs Division of the Shillong Customs (Preventive) Commissionerate also seized 3 kgs. of Morphine estimated to be worth over Rs. 15 Crores.

Rajasthan GST: Territorial Jurisdiction for Audit of Registered person

January 18, 2023 2826 Views 0 comment Print

Chief Commissioner, State Tax, Rajasthan, hereby assign the territorial jurisdiction under the said Act as mentioned in column no. 2 of the Table given below to the officers specified in column no. 3 of the said Table for the purpose of audit of a registered person for such period and at such frequency as assigned to them under Section 65 of the said Act.

Order passed will have no effect in the eyes of law, unless digital signature is put by issuing authority

January 18, 2023 9465 Views 0 comment Print

HC held that where an Order of Cancellation of Registration under GST Act was uploaded on GST Portal without signature, limitation for filing appeal cannot start until signature is affixed on such order.

UPVAT: HC deletes penalty for discrepancy in truck number due to break down

January 18, 2023 465 Views 0 comment Print

Commissioner Commercial Tax Vs S.C. Jhonson Products Pvt. Ltd. (Allahabad High Court) HC find that the Tribunal has recorded a categorical findings of fact to the extent that the error, which has been occurred in Column 6 of Form 38 in not writing the date is a human error and the discrepancy in the truck […]

VAT Demand unsustainable as transport of goods outside the purview of ‘sale’

January 18, 2023 519 Views 0 comment Print

Maharaja Gas Agency Vs State of Tripura (Tripura High Court) Facts- The petitioner is carrying the business of distribution of Liquid Petroleum Gas (LPG) as well as transportation of LPG and LPG cylinders. On participation in a tender, invited by the Indian Oil Corporation Limited (IOCL), he was successful in the bid for grant of […]

Detention Order in Form GST MOV-06 passed after stipulated time is barred by limitation

January 18, 2023 4014 Views 0 comment Print

Detention order u/s.129(3) of GST Act is passed on eighth day from date of service of notice, whereas time line stipulated under Section 129(3) is that the order ought to be passed within a period of 7 days from the date of service of such notice

GST on e-commerce explained with Restaurant example

January 18, 2023 3213 Views 0 comment Print

Understand how GST on e-commerce works with a Restaurant example. Learn what’s the TCS provision and exceptions to it from 1st Oct 2018.

Aggregate Annual Turnover (AATO) under GST

January 18, 2023 29151 Views 5 comments Print

Understand what Aggregate Annual Turnover (AATO) under GST is and why it is required to calculate eligibility for GST composition Scheme u/s 10 of CGST Act, 2017. (Limit Rs. 75/150 Lakhs)

Payment within 180 days: Whether Blessing or Curse?

January 18, 2023 4107 Views 0 comment Print

Taxpayer has not reversed ITC availed by them on receipt of supplies wherein taxpayer has either not paid the amount to supplier till date and period of 180 days has already been elapsed or taxpayer has paid the same after period of 180 days.

Taxing & appellate authority should not pass orders in a mechanical manner

January 18, 2023 930 Views 0 comment Print

This Court finds that the taxing authorities as well as the appellate authority should not pass orders in a mechanical manner, when it is dealing with the commercial and financial matter, which affects the revenue of the State.

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