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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


Direct vs. Indirect Tax in India: Part 3 – Revenue Recognition – Expenditure

Goods and Services Tax : This article explores complementary or opposing views on revenue recognition, expenditures, inventories, Capex and related party t...

April 25, 2025 576 Views 0 comment Print

Can time barred GST appeal be condoned by Appellate Authority

Goods and Services Tax : Explores if GST Appellate Authorities can condone delays beyond the statutory appeal period, referencing recent High Court and Sup...

April 24, 2025 234 Views 0 comment Print

Defence Against GST Credit denial Notices due to Bogus or Non-Existent Suppliers

Goods and Services Tax : GST Notice for Fake Invoicing? Learn how genuine buyers can defend against ITC denial due to bogus suppliers. Understand your righ...

April 24, 2025 231 Views 0 comment Print

RCM on Rent: A Subtle Trigger for Higher GST Late Filing Fees

Goods and Services Tax : RCM on rent can increase GST late filing fees by converting a NIL return to a regular one. Understand the shift in GST compliance ...

April 24, 2025 249 Views 0 comment Print

All about ITC Allocation by ISD under GST from 1st April 2025

Goods and Services Tax : Learn how input tax credit (ITC) must be allocated by ISDs under GST, effective April 2025. Covers Rule 39, pro-rata method, and c...

April 24, 2025 4854 Views 0 comment Print


Latest News


No GST on UPI Payments Above ₹2,000: Govt Clarifies

Goods and Services Tax : Govt denies claims of GST on UPI transactions over ₹2,000, confirms no such proposal exists and reaffirms support for digital pa...

April 20, 2025 1746 Views 0 comment Print

GSTN Implements Phase-III Changes to Table-12 of GSTR-1 & 1A from April 2025

Goods and Services Tax : GSTN introduces Phase-III changes to GSTR-1 from April 2025 with dropdown HSN selection, tab-wise B2B/B2C reporting, and value val...

April 15, 2025 3852 Views 0 comment Print

Draft Appeal Section 73 on PMT-09 and absence of GST functionality

Goods and Services Tax : GST appeal challenges demand based on TDS mismatch and lack of PMT-09 functionality to transfer cash ledger between GSTINs during ...

April 7, 2025 1101 Views 0 comment Print

GST Collection Trends & Evasion Cases: Govt’s Response

Goods and Services Tax : Analysis of GST collection targets vs. actuals, tax evasion cases, and govt measures like e-invoicing and analytics to improve com...

April 3, 2025 348 Views 0 comment Print

Structural Reforms in Tax Assessment under GST and Recovery

Goods and Services Tax : India implements digital tax reforms, AI tools, and compliance measures. No new 5% GST on food delivery apps. Learn about tech-dri...

April 3, 2025 342 Views 0 comment Print


Latest Judiciary


GST notice Service through Portal Sufficient but Not Effective: Madras HC

Goods and Services Tax : Madras High Court rules uploading GST notices to the common portal is sufficient but often ineffective service. Court urges tax of...

April 24, 2025 4560 Views 0 comment Print

Refund on Zero-Rated Supplies Cannot Be Denied for Non-Inclusion of Services in Registration

Goods and Services Tax : Andhra HC allows GST refund for zero-rated services despite service exclusion in registration; clarifies scope of CGST/IGST provis...

April 24, 2025 60 Views 0 comment Print

VAT dealers were duty bound to reverse/debit ITC u/s 13(6) after business discontinuation by Law

Goods and Services Tax : Dealers registered under Value Added Tax Act (VAT Act), 2008 were duty bound to reverse or debit the input tax credit as prescribe...

April 24, 2025 261 Views 0 comment Print

ITC Disallowed on Exempt Sales Under Section 7(c) of UP VAT Act: SC

Goods and Services Tax : The prohibition from allowing input tax credit is a statutory mandate, and the view taken by the orders impugned, in the facts and...

April 24, 2025 78 Views 0 comment Print

Making GST order/notice available in common portal is valid service: Madras HC

Goods and Services Tax : Madras High Court held that service of notice/ order under GST by making available in the common portal is valid mode of service i...

April 24, 2025 201 Views 0 comment Print


Latest Notifications


CBIC Issues GST Guidelines; DRI Seizes Cocaine at IGI

Goods and Services Tax : CBIC updates GST registration process to reduce delays; DRI seizes 7.56 kg of cocaine at Delhi airport in anti-drug operation....

April 22, 2025 213 Views 0 comment Print

GST Registration application processing Instructions

Goods and Services Tax : New guidelines for GST registration issued to reduce delays, clarify document requirements, and standardize officer procedures for...

April 18, 2025 5841 Views 0 comment Print

CBIC E-Processing for Airport Baggage; DRI Drug Bust

Goods and Services Tax : CBIC to launch electronic clearance for personal import/export at airports. Lucknow CGST's Swachhta initiative. DRI busts Mephedro...

April 16, 2025 279 Views 0 comment Print

HSN Code Changes in GSTR-1 Table-12 from April 2025

Goods and Services Tax : From April 2025, GSTR-1 Table-12 will be split into B2B and B2C with mandatory HSN code selection from dropdown. Manual entry will...

April 11, 2025 10344 Views 1 comment Print

GSTN Advisory on reporting values in Table 3.2 of GSTR-3B

Goods and Services Tax : Important update on GSTR-3B Table 3.2. Starting April 2025, auto-populated inter-state supply values will be non-editable. Learn h...

April 11, 2025 16041 Views 1 comment Print


Allahabad HC Seeks Clarity on GST Penalty Powers under rule 86B & Section 129

April 16, 2025 258 Views 0 comment Print

Allahabad HC directs U.P. State to clarify STO’s power to impose GST penalty under Rule 86B and Section 129.

No GST on Transfer of Development Rights or FSI Service: Bombay HC

April 16, 2025 7569 Views 0 comment Print

Bombay HC rules on GST applicability to developer agreements, distinguishing them from TDR/FSI transfers under Entry 5B of GST notification.

Bombay HC Grants Interim Relief on GST Applicability to Land Development Rights Agreement

April 16, 2025 1929 Views 0 comment Print

Bombay High Court grants interim relief in GST dispute on land development rights under a revenue-sharing agreement between Nirmal Lifestyle and L&T Realty.

Calcutta HC Directs Restoration of GST Registration with 45-Day Payment Window

April 16, 2025 279 Views 0 comment Print

Calcutta High Court allows reopening of GST portal for Shri Ashis Roychowdhury after setting aside registration revocation due to non-filing of returns.

GST Registration Restored Upon Payment: Shanvi Traders Case

April 16, 2025 219 Views 0 comment Print

Uttarakhand High Court directs GST registration restoration for Shanvi Traders after payment of outstanding dues, interest, and penalties.

Stay Granted in GST Case Due to Non-Constitution of Appellate Tribunal

April 16, 2025 258 Views 0 comment Print

Calcutta HC grants stay on GST demand as Appellate Tribunal is not yet operational and per Circular 224/18/2024-GST recovery is restricted in such cases.

Orissa HC Directs Consideration of GST Registration Revocation Upon Full Tax Payment

April 16, 2025 219 Views 0 comment Print

Orissa High Court addresses GST registration cancellation. Case involves tax, interest, penalty payment for revocation consideration.

GSTN Implements Phase-III Changes to Table-12 of GSTR-1 & 1A from April 2025

April 15, 2025 3852 Views 0 comment Print

GSTN introduces Phase-III changes to GSTR-1 from April 2025 with dropdown HSN selection, tab-wise B2B/B2C reporting, and value validations to improve compliance.

CGST: Kerala HC Directs Ruling on Extended Limitation Under Section 74 before further proceedings

April 15, 2025 528 Views 0 comment Print

Kerala High Court directs authority to address limitation issue before proceeding with CGST notice in K.M. Siddique vs State of Kerala case.

J&K High Court allows GST registration restoration subject to tax compliance

April 15, 2025 117 Views 0 comment Print

J&K High Court allows GST registration restoration for Sheikh Yousuf, subject to tax compliance, following earlier similar rulings on delayed appeals.

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