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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 8412 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 105 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 132 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 9132 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 3168 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 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 69 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 225 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 354 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 189 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 4713 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 2031 Views 0 comment Print


GST: Voluntary statement cannot substitute pre-show cause notice consultation

June 30, 2022 999 Views 0 comment Print

Mandatory requirement of pre-show cause notice consultation, as embedded in Rule 142 (1A) of the Central Goods and Service Tax Rules, 2017 – Voluntary statement cannot substitute pre-show cause notice consultation

Critical Analysis of recommendations made at 47th GST Council Meeting

June 30, 2022 17349 Views 2 comments Print

A critical analysis of the recommendations made during the 47th GST Council Meeting. Gain insights into the changes in rates, laws, and procedures in GST.

Deferment of higher GST Rate on casinos, lottery by GST Council

June 30, 2022 1239 Views 0 comment Print

The GST Council on Wednesday deferred decision on levying a 28% tax on casinos, online gaming, horse racing and lottery which is 18% at present.

Recommendations of 47th GST Council Meeting

June 29, 2022 35154 Views 1 comment Print

GoM on Casino, Race Course and Online Gaming to re-examine the issues based on further inputs from States and submit its report within a short duration GoM to be constituted to address various concerns raised by the States on GST Appellate Tribunal and amendments in CGST Act GoM on IT Reforms, inter alia, recommended that […]

No GST on reimbursement received by industry partner for stipend paid to students

June 29, 2022 888 Views 0 comment Print

Authority has held that the reimbursement by Industry Partner to the applicant, of the stipend paid to the trainees, does not attract tax under the GST Act.

GST on value of diesel filled free of cost – AAR Maharashtra allows withdrawal of application

June 29, 2022 789 Views 0 comment Print

The Application in GST ARA Form No. 01 of M/s THE GYPSUM COMPANY (Santosh Nagappa Shetty), vide reference Online ARA Application Dated 28.08.2020 is disposed of, as being withdrawn voluntarily and unconditionally.

Delegation of powers to extend time limit provided under rule 96A(1) of MGST Rules, 2017

June 29, 2022 645 Views 0 comment Print

Delegation of powers to extend time limit provided under rule 96A(1) of MGST Rules,2017 COMMISSIONER OF STATE TAX, MAHARASHTRA STATE GST Bhavan, Mazgaon, Mumbai 400 010, dated the 29th June 2022. Order MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017. No. D.C. (A and R)-2/GST/PWR/Sections/2017-18/ADM-8.—In exercise of the powers conferred by sub-sections (1) and (3) of […]

GST: AAR TelanganaIn allows Multisorb Technologies India to withdraw application

June 29, 2022 324 Views 0 comment Print

In the reference 1st cited, M/s. Multisorb Technologies India Private Limited, Hyderabad, (36AAJCM1498A1ZI) has sought certain clarification by filing an application for Advance Ruling. The Case was posted for personal hearing on 06.04.2022 & 27.04.2022. However, in the reference 5th cited, M/s. Multisorb Technologies India Private Limited, Hyderabad, have informed that they intended to withdraw their application of Advance Ruling

Wrongful Availment of ITC is a Bailable and non-cognizable Offence: HC

June 29, 2022 642 Views 0 comment Print

The applicant is in jail since 27th October, 2021 i.e. for more than 9 months. Appellant contended that it is settled law that in criminal jurisdiction, presumption of innocence has to be presumed. It is further submitted that in the GST portal, there is no system of cross-checking in their software for the traders who are wrongfully availing Input Tax Credit.

De-capitalized GST Audit & revamping machinery to file self-certified reconciliation statement

June 29, 2022 1362 Views 0 comment Print

CBIC notified the provisions of Section 110 and Section 111 w.e.f. 01.08.2021, by exercising its powers conferred under the ambit of law. Consequential effects unlatch the prerogative of Chartered Accountant/Cost Accountant over authorization to audit books of accounts and reconcile financial audit figures with GSTR monthly returns data.

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