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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


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 8550 Views 1 comment 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 111 Views 0 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 138 Views 0 comment Print

GST Provisions for E-Commerce: Key Regulations, Compliance Requirements & Challenges

Goods and Services Tax : The article analyzes the key GST provisions for e-commerce, focusing on regulatory frameworks, compliance requirements, and associ...

February 10, 2025 9207 Views 0 comment Print

Entry Tax: Hauntings of the Past

Goods and Services Tax : Haryana revives entry tax after 8 years, sparking legal concerns. Understand the implications, recovery limits, and legal remedies...

February 10, 2025 3177 Views 0 comment Print


Latest News


GST on Insurance Premium: Status of GoM Recommendations

Goods and Services Tax : The GST Council has deferred decisions on insurance premium taxation, granting more time to the GoM to finalize its recommendation...

February 6, 2025 276 Views 0 comment Print

GST Exemptions for Tirumala Tirupati Devasthanam

Goods and Services Tax : Tirumala Tirupati Devasthanam gets GST exemptions on religious services, but GST of ₹36.28 crore was paid in 2024-25. Details of...

February 6, 2025 231 Views 0 comment Print

GST on NBEMS Fees: Refund Process and Court Order

Goods and Services Tax : NBEMS stopped collecting GST on course fees per court order. Refund processing has begun, but no enquiry has been instituted. Deta...

February 6, 2025 120 Views 0 comment Print

Tax Revenue from Tobacco Products (2016-2024)

Goods and Services Tax : Tobacco tax revenue contributed 1.27%-2.75% of Gross Tax Revenue from 2016-2024. Funds are allocated across government programs, i...

February 6, 2025 54 Views 0 comment Print

GST reduction on health and life insurance premiums: Pending Decisions

Goods and Services Tax : The GST Council deferred a decision on reducing GST on health and life insurance premiums in its 55th meeting as GoM sought more t...

February 6, 2025 72 Views 0 comment Print


Latest Judiciary


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 78 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 39 Views 0 comment Print

Jurisdiction under Section 73 CGST requires compliance with Section 61 CGST: Rajasthan HC

Goods and Services Tax : Petitioner runs a hotel and registered under GST. It was issued a notice in GST ASMT-10 intimating certain discrepancies which sta...

February 11, 2025 231 Views 0 comment Print

HC directs GST authorities to Decide on Refund Application & Risky Exporter Status

Goods and Services Tax : Kerala HC orders IGST refund decision within two months, reviewing the petitioner’s “risky exporter” status. Refund claim pe...

February 11, 2025 129 Views 0 comment Print

GST Refund for Contractor Approved Despite Locked Payment System

Goods and Services Tax : Orissa HC directs refund of GST differential amount for a contractor despite a locked payment system, ensuring reimbursement withi...

February 11, 2025 69 Views 0 comment Print


Latest Notifications


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 357 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 192 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 4716 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 330 Views 0 comment Print

GSTN Advisory On E-Way Bill Generation For Goods Under Chapter 71

Goods and Services Tax : GST advisory clarifies E-Way Bill rules for goods under Chapter 71, excluding HSN 7117. Mandatory in Kerala; voluntary EWB generat...

February 6, 2025 2034 Views 0 comment Print


ICAI Suggestions on Draft Form GSTR-3B

September 30, 2022 10779 Views 1 comment Print

ICAI Suggestions on Draft Form GSTR-3B 01. Details connecting to proposed Table 14 of Form GSTR-1 are not available for comment Para 2 (a) of the instructions contained in Annexure-B of the concept paper mentions that figures will be auto-populated from Table – 4, 6, 8, 11 and proposed Table 14 of FORM GSTR-1 other […]

No GST on Renting of Residential Accomodation For Personal Use

September 29, 2022 4041 Views 0 comment Print

Seema Gupta Vs Union Of India & Ors. (Delhi High Court) HC held that renting of a residential dwelling by a proprietor of a registered proprietorship firm, who rents it in his/her own personal capacity for use as his/her own residence as well as not for use in the course or furtherance of business of […]

Writ petition challenging leviability of GST on royalty rejected

September 29, 2022 5310 Views 0 comment Print

Rajasthan High Court held rejected the writ petition filed challenging leviability of GST on royalty as matter already decided by Hon’ble Supreme Court

How to File GST Returns in Case of Restaurant Services through Eco Under Sec 9(5)

September 29, 2022 14658 Views 0 comment Print

Learn how to file GST returns for restaurant services through e-commerce operators (ECOs) under section 9(5) of the CGST Act. Understand the impact of the recent GST Council notification.

Case Laws on Section 129 and 130 of CGST Act, 2017

September 29, 2022 9456 Views 0 comment Print

Explore the interpretation of Section 129 and 130 of the CGST Act, 2017 with regard to confiscation proceedings. Dive into a case study on the detention and confiscation of goods in transit.

GST: Amendments made in Finance Act 2022 notified w.e.f 1st Oct 2022

September 29, 2022 49269 Views 2 comments Print

Stay updated on the latest changes in GST. Learn about the amendments made in Finance Act 2022 and their impact on businesses.

Effects of Section 16(2)(ba) in GST Act

September 29, 2022 13473 Views 1 comment Print

Understanding the implications of Section 16(2)(ba) in the GST Act: explore the details of input tax credit and its communication under section 38.

Alleged Profiteering by Rushi Builder and Developers – NAA order reinvestigation

September 29, 2022 735 Views 0 comment Print

Smt. Rekha Gamaprasad Yadav Vs Rushi Builder and Developers (NAA) The Present Report dated 23.09.2021 had been received in National Anti-Profiteering Authority (NAA or Authority) from the Applicant No. 2 i.e. the Director General of Anti-Profiteering (DGAP) after a detailed investigation under Rule 128 of the Central Goods & Service Tax (CGST) Rules, 2017, on […]

8 Points – GST compliances before the end of September 2022

September 28, 2022 15378 Views 4 comments Print

Ensure GST compliances before September 2022. Reconcile GSTR 2B with input tax credit and avoid financial loss on unclaimed ITC.

GST Inspection/Search by Assistant Commissioner based on valid authorization by Chief Commissioner is valid

September 28, 2022 1713 Views 0 comment Print

Inspection/Search by Assistant Commissioner (ST) is valid on basis of authorization by Chief Commissioner under section 2(91) of the GST Act

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