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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


Time Limit for Filing Appeal under GST Act – 90+30 Days or 3 Months + 1 Month?

Goods and Services Tax : GST appeal filing deadline is 3 calendar months plus 1 month condonation. Revenue's 90+30 days approach is incorrect as per judici...

March 20, 2025 2577 Views 0 comment Print

SCN Cannot Be Issued Without Considering Reply to pre-consultation notice: Bombay HC

Goods and Services Tax : Bombay HC ruled that an SCN cannot be issued without considering the reply to a pre-consultation notice, emphasizing procedural fa...

March 20, 2025 120 Views 0 comment Print

Input Service Distributor – Mandatory from 1st April 2025

Goods and Services Tax : From April 2025, ISD registration becomes mandatory for distributing ITC under GST. Learn about key changes, compliance, and chall...

March 20, 2025 321 Views 0 comment Print

GST SPL-02 Letter Format for GST Amnesty Scheme 2024

Goods and Services Tax : Find the GST SPL-02 letter format for the GST Amnesty Scheme 2024, including DRC-03 payment details and interest relief requests u...

March 19, 2025 2442 Views 0 comment Print

Legality of Seizure of Cash or Other Valuables under GST Law

Goods and Services Tax : Under GST law, authorities cannot seize cash or valuables unless linked to tax evasion. Recent court rulings confirm such seizures...

March 19, 2025 366 Views 0 comment Print


Latest News


GST Compliance Simplification for MSMEs and Small Taxpayers

Goods and Services Tax : The government has introduced measures to ease GST compliance for MSMEs, including higher thresholds, simplified returns, and digi...

March 20, 2025 93 Views 0 comment Print

GST Simplification and Financial Inclusion Updates

Goods and Services Tax : The government reviews GST rate rationalization and tax slab changes while expanding digital banking and financial inclusion effor...

March 20, 2025 90 Views 0 comment Print

Impact of GST Hike on Agricultural Pump-Sets

Goods and Services Tax : The government addresses concerns over GST hike on agricultural pump-sets, its impact on sales, and input tax credit refunds based...

March 20, 2025 21 Views 0 comment Print

GST on Jeevan Rakshak Policy: Government’s Position

Goods and Services Tax : The government awaits GST Council recommendations on Jeevan Rakshak life insurance GST reduction. No proposal exists for additiona...

March 20, 2025 30 Views 0 comment Print

GST Reduction on Health Insurance: Government’s Stand

Goods and Services Tax : The Indian government addresses GST reduction on health insurance, anti-profiteering measures, and revenue impact, awaiting GST Co...

March 20, 2025 30 Views 0 comment Print


Latest Judiciary


Madras HC Directs GST Appeal on Non-Taxable Receipts

Goods and Services Tax : Madras High Court dismisses Ragem Motors' writ petition on GST demand for non-taxable receipts, citing availability of statutory r...

March 20, 2025 180 Views 0 comment Print

Madras HC Directs Revocation of GST Registration Cancellations on Compliance of Conditions

Goods and Services Tax : Madras High Court addresses GST registration cancellation for non-filing. Details on compliance and court-ordered revival conditio...

March 20, 2025 378 Views 0 comment Print

Delay Beyond 1 Month in GST Appeals Not Condonable: Chhattisgarh HC

Goods and Services Tax : Chhattisgarh High Court dismissed Nandan Steels’ appeal against GST credit denial, ruling that delay beyond the prescribed limit...

March 19, 2025 1326 Views 0 comment Print

Proper Service of Notice Crucial for GST Assessment Validity: Madras HC

Goods and Services Tax : Madras High Court invalidates assessment order in M.Vimalraj Vs Union of India due to lack of proper notice service under GST Act....

March 19, 2025 285 Views 0 comment Print

HC Quashes Writ on GST Penalty for Non-Claim of Goods, Directs Alternative Remedy

Goods and Services Tax : The Allahabad HC dismissed HDB Financial's writ petition challenging a ₹5.4 lakh GST penalty, advising the petitioner to pursue ...

March 19, 2025 117 Views 0 comment Print


Latest Notifications


Kerala GST Introduces Video Conferencing for Hearings

Goods and Services Tax : Kerala GST enables video conferencing for personal hearings to improve efficiency. Physical hearings remain an option in exception...

March 20, 2025 12 Views 0 comment Print

Kerala SGST Introduces Centralised Refund Processing

Goods and Services Tax : Kerala SGST launches Centralised Refund Processing from March 15, 2025, ensuring faster verification, virtual hearings, and stream...

March 20, 2025 9 Views 0 comment Print

Weekly newsletter from Chairman, CBIC dated 17/03/2025

Goods and Services Tax : Highlights include the AEO Mutual Recognition Agreement with New Zealand, NACIN’s capacity-building strategies, and a Rs. 6.53 c...

March 18, 2025 210 Views 0 comment Print

Biometric Aadhaar Authentication for GST in Uttar Pradesh

Goods and Services Tax : GSTN introduces biometric Aadhaar authentication and document verification for GST registration applicants in Uttar Pradesh, effec...

March 17, 2025 195 Views 0 comment Print

Notification No. 10/2025-Central Tax: Territorial Jurisdiction Updates

Goods and Services Tax : Detailed amendments to Notification No. 02/2017-Central Tax, revising territorial jurisdictions for Alwar, Chennai Outer, Jaipur, ...

March 16, 2025 990 Views 0 comment Print


ITC on Transport/Cab services to employees under GST

September 18, 2022 24000 Views 3 comments Print

Discover eligibility for Input Tax Credit (ITC) on Transport/Cab services for employees under section 17(5) of CGST Act, 2017. Explore analysis of CGST Act provisions and government notifications. Learn how businesses can claim ITC for transport services, especially during night shifts for women employees, based on Circular No. 172/04/2022-GST. Stay informed and maximize tax benefits for your organization.

Validity & legality of an order has to be tested in terms of reasons assigned in order

September 18, 2022 1137 Views 0 comment Print

It is by now well settled that the validity and legality of an order has to be tested in terms of reasons assigned in the order itself. The distinction that is now sought to be drawn has been taken only at the stage of filing a reply and counter to the writ petition.

GST on Goods Transport Agency (GTA) Services by Road

September 18, 2022 5526 Views 0 comment Print

Explore the intricate details of Goods and Services Tax (GST) on Goods Transport Agency (GTA) Services by Road. Understand the definition of a GTA and the services exempt from GST. Delve into the taxable and non-taxable items, exemptions for specific recipients, and the applicable GST rates for registered and unregistered entities. Stay informed on the latest updates and make informed decisions regarding the taxation of GTA services in the realm of GST.

HC directs GST Department to unblock Input Tax Account

September 18, 2022 1542 Views 0 comment Print

Jai Matadi Enterprises Vs Commissioner of State Tax (Bombay High Court) In this case ITC was blocked in case of 10 suppliers, by Invoking GST Rule 86A. Bombay High Court vide interim order directed GST Department to unblock the Input Tax Credit Account. FULL TEXT OF THE JUDGMENT/ORDER OF BOMBAY HIGH COURT 1.Ms.  Vyas seeks […]

GST Council Newsletter for the month of August, 2022

September 17, 2022 2028 Views 0 comment Print

GST Revenue collection for August, 2022 ₹1,43,612 crore gross GST revenue collected in the month of August, 2022 The gross GST revenue collected in the month of August, 2022 is ₹1,43,612 crore of which CGST is ₹24,710 crore, SGST is ₹30,951 crore, IGST is ₹77,782 crore (including ₹ 42,067 crore collected on import of goods) […]

Lump sum payment under Maharashtra Settlement Act 2022

September 17, 2022 3489 Views 0 comment Print

Unlock insights into the payment of lump sum amounts under the Maharashtra Settlement of Arrears of Tax, Interest, and Penalty Act 2022. Understand the eligibility criteria, conditions, and the impact on return dues. Delve into the provisions of Section 8(1)(b) and Annexure A/B, exploring the nuances of outstanding arrears, statutory orders, and return dues. Gain clarity on Commissioner of State Tax’s directives and make informed decisions regarding the settlement of arrears in compliance with the Act.

Washout Charges or Liquidated Damages in GST

September 17, 2022 4101 Views 0 comment Print

It’s discretionary upon the both parties of the contract to settle / close / washout the unexecuted contract at the rate fixed by it. In this regard, on mutual agreement, the rates which contracts settles is usually the market rate.

Circular no. 125/44/2019-GST not apply to manually filed refund application

September 17, 2022 30321 Views 0 comment Print

Held that circular no. 125/44/2019-GST dated 18th November 2019 shall be applicable only to applications filed electronically on the common portal but would have no applicability to an application for refund which is filed manually.

GST registration cannot be granted on disputed premise

September 17, 2022 2139 Views 0 comment Print

Held that the license under the Act or registration under the GST Act cannot be renewed/ granted due to the fact that the subject premise is under dispute between two persons

Mixed and Composite Supply under CGST Act, 2017

September 16, 2022 18045 Views 0 comment Print

With the introduction of GST as a means of Indirect Taxation, collection by means of multiple taxation was done away and a new uniform system was put into place. However, many a times when two or more goods are sold in a combination, a situation arises wherein it gets difficult to understand what tax rate needs to be applied. In order to overcome this, the CGST Act, 2017 has introduced ‘composite supply’ and ‘mixed supply’.

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