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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 7386 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 45 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 60 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 8769 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 21 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 192 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 342 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 4689 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


Recent case laws related to revocation of cancelled GST Registration

June 24, 2022 14763 Views 1 comment Print

Stay up to date with recent case laws regarding the revocation of cancelled GST registration. Understand the legal provisions and rules under the GST laws.

Garnishee Proceedings become ‘Infructuous’ on stay of demand at Appellate Stage

June 24, 2022 1077 Views 0 comment Print

Upon disposal of appeal, in case adjudication order is upheld or modified, a fresh demand has to be raised in Form GST APL-04. Therefore, Garnishee notice become infructuous

GST Compensation Cess levy extended till 31/03/2026

June 24, 2022 16392 Views 0 comment Print

As expected Govt extended GST Compensation Cess levy extended till 31/03/2026 which was coming to an end on 30th June 2022. Goods and Services Tax (Period of Levy and Collection of Cess) Rules, 2022 | Notification No. 1/2022–Compensation Cess | Dated: 24th June, 2022. MINISTRY OF FINANCE (Department of Revenue) New Delhi Notification No. 1/2022–Compensation […]

NAA directs reinvestigation by DGAP against Pan Realtors Pvt. Ltd.

June 24, 2022 627 Views 0 comment Print

Umesh Kumar Shukla Vs. Pan Realtors Pvt. Ltd. (NAA) We have considered the Report furnished by the DGAP, the submissions made by the Respondent and the other material placed on record. On examining the various submissions, the observations of this Authority are as follows:- a. Upon perusal of Table-B, it is observed that while calculating […]

Dilemma of Professionals in regard to Arrest under GST

June 23, 2022 8625 Views 0 comment Print

Demystifying the dilemma of professionals regarding arrest under GST. Understand the intent of the legislature and how to handle this situation.

Blocking of Electronic Credit Ledger Under Rule 86A

June 23, 2022 1515 Views 0 comment Print

HC set aside the order passed by GST authorities blocking the electronic credit ledger stating that the order passed is without any application of mind and “reasons to believe”. Captioned order has been analyzed in this update.

Rate of GST on Works Contract Services

June 23, 2022 38802 Views 3 comments Print

Understanding the rate of GST on works contract services under the CGST Act 2017. Learn about the changes in tax rates and its impact on works contractors.

Calcutta HC Directs GSTN to consider allowing of Amendment to GSTR-1

June 23, 2022 1248 Views 1 comment Print

Dynasoure Concrete Treatment Private Limited Vs Chairman, GSTN (Calcutta High Court) In this writ petition the petitioners have made a very innocuous prayer of direction upon the Chairman, Goods and Service Tax Network/respondent No. 1 to consider its representation dated 3rd May, 2022 seeking amendment in GSTIN by one recipient in GSTR-1 filed for the […]

L’Oreal India Pvt. Ltd. guilty of profiteering under GST: NAA

June 23, 2022 2520 Views 0 comment Print

Director General of Anti-Profiteering Vs L’Oreal India Pvt. Ltd. (NAA) NAA held that – a. Under the provisions of Section 171(2) of the CGST Act 2017 read with Rule 133, the Authority finds that commensurate reduction in the price of the goods has not been effected by the Respondent after the GST rates were reduced […]

Goods subject to nil Cess rate would be construed as exempt supplies to calculate adjusted total turnover

June 23, 2022 993 Views 0 comment Print

Goods which are subject to nil rate of cess would be construed as exempt supplies for purposes of formula prescribed Rule 89 (4) of CGST Rules

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