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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


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 375 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 816 Views 0 comment Print

Section 16(2)(c) CGST Act: Balancing Revenue Interests & Taxpayer Rights in ITC

Goods and Services Tax : Explore the implications of Section 16(2)(c) of the CGST Act, balancing taxpayer rights and government revenue in Input Tax Credit...

February 11, 2025 12753 Views 5 comments Print

Understanding Section 128A: Waiver of Interest and Penalties

Goods and Services Tax : Learn about Section 128A of CGST Act, introduced to reduce litigation in non-fraud cases, covering tax waivers, notified dates, co...

February 11, 2025 5010 Views 1 comment Print

Draft Reply to Notice on Excess ITC Claimed in GSTR-3B Compared to GSTR-2B

Goods and Services Tax : Learn how to address GST notices on excess ITC claimed in GSTR-3B compared to GSTR-2B with structured replies, reconciliation step...

February 11, 2025 1371 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 39 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 33 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 18 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 24 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 21 Views 0 comment Print


Latest Judiciary


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 18 Views 0 comment Print

No GST Penalty for Goods Description Mismatch Without Tax Evasion Intent

Goods and Services Tax : Calcutta High Court quashes GST penalty and goods detention, ruling no intent to evade tax. Authorities directed to release goods ...

February 12, 2025 51 Views 0 comment Print

GST Assessment Order Invalid Without DIN: Andhra Pradesh HC

Goods and Services Tax : Andhra Pradesh HC quashes GST assessment order due to missing DIN, citing Supreme Court and CBIC guidelines. Fresh assessment dire...

February 11, 2025 510 Views 0 comment Print

CGST Section 61 Reply Doesn’t Bar Section 73 Tax Recovery: SC

Goods and Services Tax : Supreme Court rejects SLP of Goverdhandham Estate against Rajasthan HC's decision in GST dispute over ITC eligibility on elevators...

February 11, 2025 351 Views 0 comment Print

One final hearing granted on payment of 10% disputed tax under GST

Goods and Services Tax : Madras High Court directed granting of one final opportunity of being heard as demanded by assessee on payment of 10% of the dispu...

February 11, 2025 48 Views 0 comment Print


Latest Notifications


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 75 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 447 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 240 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 4971 Views 0 comment Print

Biometric Aadhaar Authentication for GST in Maharashtra & Lakshadweep

Goods and Services Tax : GST applicants in Maharashtra & Lakshadweep must complete biometric Aadhaar authentication & document verification at GST Suvidha ...

February 8, 2025 399 Views 0 comment Print


AAR cannot interpret meaning of ‘Geographical limit of Hyderabad’

October 20, 2022 1428 Views 0 comment Print

In re Sandheera Infratech Private Limited (GST AAR Telangana) What is the geographical limit of the city of Hyderabad, Telangana as per Notification No.3 of 2019 – GST Rate? Applicant submit in the application that they are unable to interpret the meaning of ‘Geographical limit of Hyderabad’ as mentioned in Notification No.3 of 2019 under […]

Clarification on Issuance of recurring Show Cause Notices under GST

October 19, 2022 6846 Views 0 comment Print

Authority regarding action consequential to issuance of Show Cause Notice and for issuance of recurring SCN in case of an enforcement action initiated by Central authorities against a taxpayer assigned to State and vice versa

SC: Argument of promissory estoppel not valid in limiting erstwhile Area based exemption to upto 58% under GST

October 19, 2022 1884 Views 0 comment Print

SC held that Argument of promissory estoppel not valid in limiting erstwhile Area based exemption to upto 58% under GST

Section 64(4) of TNVAT Act not allow Commissioner to delegate power to lower authority to pass order

October 19, 2022 1443 Views 0 comment Print

Madras High Court held that it is clear that section 64(4) of the TNVAT Act doesnt empower the Commissioner to delegate the power to pass order to any lower authority.

Court direct proper officer to grant opportunity to petitioner to take all steps to revive GST registration

October 19, 2022 1548 Views 0 comment Print

Orissa High Court requested the proper officer to grant opportunity to the petitioner for taking all required step to revive registration and also permitted to pay pending GST tax and file the pending GST return prior to cancellation of GST registration u/s 29(2)(c).

In Tax matters if statutory remedy of appeal is available, HC cannot entertain writ petition under Article 226: SC

October 19, 2022 3165 Views 0 comment Print

SC observed and held that in a tax matter when a statutory remedy of appeal is available, the High Court ought not to have entertained the writ petition under Article 226 of the Constitution of India against the Assessment Order by-passing the statutory remedy of appeal.

GST on GTA services in respect of Cotton seeds (Banaula)

October 19, 2022 2313 Views 0 comment Print

Are Cotton Seeds Banaula included in the list of agricultural produce for exemption GTA service under Notification No.12/2017 dated 28 June, 2017 Tariff heading 9965/996712?

Advance ruling cannot be given if application Fees not paid in full

October 19, 2022 1164 Views 0 comment Print

In re Bhawani Founders & Engg Works (GST AAR Punjab) 1. What is the classification and rate of Goods and Services Tax for Chaff Cutter Machine, which is used in cutting of chaff, hay and agriculture produce for fodder of live stocks? 2. What is the classification and rate of Goods and Services Tax for […]

No ruling on Advance Ruling application if requisite fees not paid

October 19, 2022 804 Views 0 comment Print

In re Kaka Ram Hari Chand (GST AAR Punjab) Applicability of Notification No. 12/2017-Central Tax (Rates) dt. 28.06.2017 issued under section 11(1) of the CGST Act, 2017 which exempts the tax on GTA services in relation to ‘agriculture produce’, vide entry No. 21(a) in the table appended to the said Notification read with definition of […]

Advance Ruling application without payment of requisite fee not valid

October 19, 2022 579 Views 0 comment Print

In re Tarsem Chand Garg Contractor (GST AAR Punjab) The requisite fee for filling Advance Ruling application is Rs. 10,000/-(Rs. 5,000 each for CGST and SGST), but the applicant has deposited only Rs. 5,000/- under SGST Act. Despite giving multiple opportunities, the applicant has not deposited the required pending fee of Rs. 5,000 under GCST […]

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