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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 7557 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 48 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 66 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 8796 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 3144 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 117 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 51 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 69 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 24 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 36 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 198 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 123 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 66 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 348 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 183 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 4692 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 318 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 2025 Views 0 comment Print


GST on Sale made to Institutional & Industrial Consumer after 18.07.2022

July 25, 2022 4377 Views 0 comment Print

Explore the implications of GST on sales to Institutional & Industrial Consumers post 18th July 2022, as per Notification No. 06/2022 Central Tax Rate. Understand the criteria for taxation based on pre-packaging and labeling. Dive into the details of Legal Metrology Act and its impact on taxability. Stay informed about exemptions for industrial and institutional consumers.

Another 60 days window to apply for Transitional credits under GST

July 25, 2022 1374 Views 0 comment Print

The Hon’ble Supreme Court of India in the case of Filco Trade Centres Pvt Ltd on 22 July 2022, has awarded the order in the favour of assessee and ordered the department to provide the facility for all the registered persons to claim transitional credit from 1st September 2022 till 30th October 2022. Some of the […]

Applicability of GST on Rent

July 25, 2022 9627 Views 0 comment Print

Unravel the impact of the latest GST notifications (05/2022) on rent. Understand the applicability, Reverse Charge Mechanism (RCM), and scenarios for GST on residential dwelling rentals. Stay informed about GST liability, ITC claims, and key considerations for individuals and businesses.

SC directs GST Network to open Portal for Tran-1/Tran-2 forms For 2 Months

July 25, 2022 1311 Views 0 comment Print

Supreme Court in Union of India Vs. Filco Trade Centre [P] Ltd directs GST Network to Open Portal For Tran-1/Tran-2 Forms for 2 Months

Weekly newsletter from Chairman, CBIC dated 26/07/2022

July 25, 2022 399 Views 0 comment Print

On the anti-evasion front, the week gone by saw a case detected by Commissionerate of Central Goods & Services Tax, Alwar, involving evasion of GST on the basis of misclassification of specified parts of engines as articles of iron and steel.

‘MJR Builders’ not passed ITC benefit to Home Buyers : NAA

July 25, 2022 1914 Views 0 comment Print

Vinutha Prahlad Vs MJR Builders Pvt. Ltd. (NAA) Authority finds that in the present ease, the Respondent has raised invoice to his home buyers which included the consolidated demand of the land and the construction services. No separate demand for the land in the invoice has been issued by the Respondent to his home buyers. […]

Judgment of SC not alter constitutional mechanism of GST Council

July 25, 2022 5475 Views 1 comment Print

Judgment of Supreme Court in Union of India & Anr. Vs. M/s Mohit Minerals Pvt. Ltd. does not alter constitutional mechanism of GST Council.

Changes in refund for inverted duty structure formula applied retrospectively or prospectively

July 24, 2022 6396 Views 1 comment Print

Clarification on changes in the refund formula for the inverted duty structure: Can it be applied retrospectively? Yes, changes made in Rule 89(5) allow applying the new formula for previous tax periods.

GST Amendment (Finance Act, 2021)

July 24, 2022 8250 Views 1 comment Print

Explore the significant amendments introduced by the Finance Act, 2021, effective from January 1, 2022. Dive into key changes impacting CGST Act, 2017, CGST Rules, 2017, and IGST Act, 2017. Uncover crucial modifications related to the definition of ‘supply, recovery of tax, e-Way Bills, Aadhaar authentication, and more. Stay informed about the latest developments in GST law, ensuring compliance and understanding the implications of these amendments.

CGST Mumbai South Commissionerate busts Rs. 185 Crore fake GST invoice racket

July 24, 2022 1617 Views 0 comment Print

Officers of CGST Mumbai South Commissionerate have busted a fake GST invoice racket, which was used to pass on fake GST Input Tax Credit (ITC) of around Rs. 22 crore on bogus invoices of Rs 185 Crores. The Commissionerate has arrested two persons involved in the tax evasion racket. One of them, is the proprietor […]

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