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


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 117 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 132 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 576 Views 0 comment Print

A Solution to Menace of Fake invoices causing huge demand under GST

Goods and Services Tax : Understand the GST fake invoice issue, tax demand, penalties, and possible solutions, including appeals, payments, and expected am...

February 12, 2025 798 Views 1 comment Print

Input Credit Reversal Under Section 16(2) of GST – Key Rules

Goods and Services Tax : Learn about Input Credit Reversal under Sec 16(2) of GST, its conditions, impact on buyers and sellers, and compliance requirement...

February 12, 2025 1329 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 96 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 315 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 219 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 192 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 309 Views 0 comment Print


Latest Judiciary


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 81 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 90 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 75 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 96 Views 0 comment Print

West Bengal AAAR Denies GST Exemption on Land Lease Premium

Goods and Services Tax : West Bengal AAAR denies GST exemption on upfront premium for land lease, citing non-fulfillment of conditions under Notification 1...

February 12, 2025 159 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 324 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 507 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 477 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 294 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 5049 Views 0 comment Print


GST Annual Return Changes For F.Y. 2021-2022

December 13, 2022 16614 Views 3 comments Print

Explore the latest changes in GST Annual Return for F.Y. 2021-2022. Uncover details of FORM GSTR-9, including six parts and 19 tables, ensuring compliance with the updated regulations.

How to Prepare GST Annual Return From Table 4 to Table 19

December 13, 2022 14739 Views 0 comment Print

Learn how to prepare GST Annual Return (GSTR-9) with detailed guidance from Table 4 to Table 19. This comprehensive help content covers filing NIL returns, online/offline filing options, mandatory filing requirements, and table-wise assistance. Discover specifics on advances, inward and outward supplies, ITC availed, ITC reversed, tax payments, and late fees.

GST liability on Commission Agents/brokers

December 13, 2022 160977 Views 7 comments Print

Unlock insights into GST liability on commission agents/brokers with a comprehensive analysis. Understand the nuanced aspects of intermediary services, including their definition, classification, and tax implications.

Order cancelling GST registration quashed as zero-supply lead to non-filing GST return

December 13, 2022 873 Views 0 comment Print

Gujarat High Court held that due to zero supply it was believed that GST return is not required to be filed. Further, the consultant also didn’t advise the petitioner correctly. Accordingly, order of cancellation of GST registration on account of non-filing of GST return was quashed

VAT demand: HC grants interim stay to Tata Steel subject to deposit of 20% of tax

December 13, 2022 765 Views 0 comment Print

Tata Steel Limited Vs State of Jharkhand (Jharkhand High Court) Interlocutory Application No. 9617/2022 has been preferred for ignoring defect and exemption from filing certified copy of Annexure-9 which is the photocopy of the appellate order. It is submitted that since the record of the Inferior Authorities are before the learned Commercial Taxes Tribunal, certified […]

Adopt E-Filing In All Tax Cases & Make GST Appellate Tribunal Paperless: SC to Govt

December 13, 2022 789 Views 0 comment Print

Union government must now take all expeditious steps to ensure that filing by the Union government of all appeals and proceedings before the High Courts as well as the revenue tribunals, including the CESTAT and the ITAT should take place in the e-filing mode.

State Level Committee to Resolve Issues Relating to High-pitched GST Assessments and its Demands

December 13, 2022 1728 Views 0 comment Print

The jurisdiction of the Committee is State and it will receive grievances relating to high-pitched assessment orders passed from the level of Dy. Assistant Commissioners (ST)to Deputy Commissioners (ST) The Head-Quarters of the Committee is CGST Office.

GSTR-1 date extended for few cyclone hit districts of Tamil Nadu

December 13, 2022 3258 Views 0 comment Print

GSTR-1 date extended for few cyclone hit districts of Tamil Nadu vide Notification No. 25/2022- Central Tax | Dated : 13th December, 2022. Advisory regarding extension of due date for furnishing form GSTR-1 for certain districts of Tamil Nadu The Government vide Notification No.25/2022- Central Tax dated 13th December, 2022 has extended the due date for […]

Forceful Recovery during Search, Inspection and Investigation under the Guise of “Voluntary Payment” under the GST Act- An analysis

December 12, 2022 3321 Views 0 comment Print

Instances of coercion, threats of arrest and forceful recovery of tax by officials during the time of search, inspection and investigation are often the subject of numerous writ petitions praying for a refund of the said amount.

Headache of HSN Code for GST taxpayers in GSTR-9 for FY 21-22

December 12, 2022 108534 Views 5 comments Print

From FY 2021-22 onwards, it shall be mandatory to report HSN Summary for Outward Supplies in Table 17 at 6 digits for taxpayers having annual turnover in preceding FY above Rs. 5 Cr. and at 4 digits for all B2B supplies for taxpayers having annual turnover in the preceding FY up to Rs. 5 Cr. The registered person shall have an option to not fill HSN Summary for Inward Supplies in Table 18.

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