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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


All about ITC Allocation by ISD under GST from 1st April 2025

Goods and Services Tax : Learn how input tax credit (ITC) must be allocated by ISDs under GST, effective April 2025. Covers Rule 39, pro-rata method, and c...

April 24, 2025 4368 Views 0 comment Print

एक ही वित्तीय वर्ष के लिए Multiple Show Cause Notice (SCN) – क्या संभव है?

Goods and Services Tax : क्या GST विभाग एक ही वित्तीय वर्ष के लिए कई शो कॉज नो�...

April 24, 2025 618 Views 0 comment Print

SC on ITC for Construction Under GST: Safari Retreats Case

Goods and Services Tax : Supreme Court clarifies ITC eligibility for construction under GST in Safari Retreats case, addressing "plant" definition, functio...

April 23, 2025 798 Views 0 comment Print

Inspection, Search, Seizure and Arrest Under GST – Post Budget 2025

Goods and Services Tax : A concise analysis of GST inspection, search, seizure, and arrest provisions post Budget 2025, including judicial guidance and t...

April 23, 2025 423 Views 0 comment Print

Time Limit for SCN & Order under GST for FY 2018-19

Goods and Services Tax : GST law mandates SCN and order timelines. For FY 2018-19, the SCN must be issued by June 30, 2025 under Section 74 of the CGST Act...

April 22, 2025 2613 Views 0 comment Print


Latest News


No GST on UPI Payments Above ₹2,000: Govt Clarifies

Goods and Services Tax : Govt denies claims of GST on UPI transactions over ₹2,000, confirms no such proposal exists and reaffirms support for digital pa...

April 20, 2025 1719 Views 0 comment Print

GSTN Implements Phase-III Changes to Table-12 of GSTR-1 & 1A from April 2025

Goods and Services Tax : GSTN introduces Phase-III changes to GSTR-1 from April 2025 with dropdown HSN selection, tab-wise B2B/B2C reporting, and value val...

April 15, 2025 3825 Views 0 comment Print

Draft Appeal Section 73 on PMT-09 and absence of GST functionality

Goods and Services Tax : GST appeal challenges demand based on TDS mismatch and lack of PMT-09 functionality to transfer cash ledger between GSTINs during ...

April 7, 2025 1098 Views 0 comment Print

GST Collection Trends & Evasion Cases: Govt’s Response

Goods and Services Tax : Analysis of GST collection targets vs. actuals, tax evasion cases, and govt measures like e-invoicing and analytics to improve com...

April 3, 2025 336 Views 0 comment Print

Structural Reforms in Tax Assessment under GST and Recovery

Goods and Services Tax : India implements digital tax reforms, AI tools, and compliance measures. No new 5% GST on food delivery apps. Learn about tech-dri...

April 3, 2025 339 Views 0 comment Print


Latest Judiciary


VAT dealers were duty bound to reverse/debit ITC u/s 13(6) after business discontinuation by Law

Goods and Services Tax : Dealers registered under Value Added Tax Act (VAT Act), 2008 were duty bound to reverse or debit the input tax credit as prescribe...

April 24, 2025 12 Views 0 comment Print

Making GST order/notice available in common portal is valid service: Madras HC

Goods and Services Tax : Madras High Court held that service of notice/ order under GST by making available in the common portal is valid mode of service i...

April 24, 2025 111 Views 0 comment Print

No adverse GST Order Without Personal Hearing: Allahabad HC

Goods and Services Tax : Allahabad High Court quashes GST order against Laskin Engineering for denying personal hearing, violating natural justice and Sect...

April 23, 2025 312 Views 0 comment Print

Interest & penalty under GST not justified as wrongly availed ITC not utilised

Goods and Services Tax : Madras High Court held that imposition of interest and penalty unwarranted as Input Tax Credit wrongly availed is reversed without...

April 23, 2025 339 Views 0 comment Print

No GST on Immovable Property Sale Without Construction Service: Karnataka HC

Goods and Services Tax : Karnataka High Court directs GST refund for Rohan Corporation's mall purchase, stating sale of immovable property without construc...

April 22, 2025 5160 Views 0 comment Print


Latest Notifications


CBIC Issues GST Guidelines; DRI Seizes Cocaine at IGI

Goods and Services Tax : CBIC updates GST registration process to reduce delays; DRI seizes 7.56 kg of cocaine at Delhi airport in anti-drug operation....

April 22, 2025 210 Views 0 comment Print

GST Registration application processing Instructions

Goods and Services Tax : New guidelines for GST registration issued to reduce delays, clarify document requirements, and standardize officer procedures for...

April 18, 2025 5793 Views 0 comment Print

CBIC E-Processing for Airport Baggage; DRI Drug Bust

Goods and Services Tax : CBIC to launch electronic clearance for personal import/export at airports. Lucknow CGST's Swachhta initiative. DRI busts Mephedro...

April 16, 2025 279 Views 0 comment Print

HSN Code Changes in GSTR-1 Table-12 from April 2025

Goods and Services Tax : From April 2025, GSTR-1 Table-12 will be split into B2B and B2C with mandatory HSN code selection from dropdown. Manual entry will...

April 11, 2025 10302 Views 1 comment Print

GSTN Advisory on reporting values in Table 3.2 of GSTR-3B

Goods and Services Tax : Important update on GSTR-3B Table 3.2. Starting April 2025, auto-populated inter-state supply values will be non-editable. Learn h...

April 11, 2025 16017 Views 1 comment Print


Enhancement of Demand beyond Scope of Show Cause Notice Not Sustainable

August 16, 2022 2064 Views 0 comment Print

If authority intend to add interest and penalty on amount fixed in SCN, separate notices ought to have been issued to for the said demand

GST Transitional Credit: SC allows any aggrieved registered assessee

August 16, 2022 1056 Views 0 comment Print

SC in case of Filco Trade Centre Pvt. Ltd. allowed ‘any aggrieved registered assessee’ to file a form seeking Transitional credit or revision thereof

Amendments – Goods Transport Agency Under GST

August 16, 2022 47697 Views 4 comments Print

Author explained changes in GST and its impact on Goods Transport Agency (GTA) with FAQs & explained option to pay GST under forward charge

Electronic Credit Ledger cannot be debited when appeal Already been Filed

August 16, 2022 651 Views 0 comment Print

S. D. Enterprises Vs Assistant Commissioner (Calcutta High Court) Petitioner submits that since the petitioner has approached the appellate authority under the statute and has complied with the provisions regarding deposit of a portion of the disputed amount of tax, the respondent authorities could not have debited the aforesaid amount from the electronic credit ledger […]

Pareena Infrastructure guilty of Profiteering in its project ‘Laxmi Apartment’: NAA

August 16, 2022 1068 Views 0 comment Print

NAA held that Pareena Infrastructure not passed ITC benefit by way of commensurate reduction in price of flat for project Laxmi Apartment

GST assessment based on Facebook & social media postings- HC dismisses writ

August 14, 2022 1734 Views 0 comment Print

Petitioner explained that they have not conducted any events in respect of documents available on Facebook and that documents were uploaded only for advertisement

HC quashed GST SCN issued without striking off irrelevant particulars 

August 14, 2022 1941 Views 0 comment Print

HC Quashed GST SCN not indicating contravention committed by petitioner & issued in a format without striking off irrelevant particulars

Madras HC direct VAT dept to follow circular addressing mismatch issue

August 13, 2022 1341 Views 0 comment Print

Gharpure Engg. & Construction (Pvt) Ltd Vs Assistant Commissioner (ST) (Madras High Court) The challenge is to an order of assessment passed under the provisions of the Tamil Nadu Value Added Tax Act, 2006 for the period 2013-14. The substantial addition to turnover is on the ground of mismatch of particulars between the details contained […]

Importance of Merchant Export Scheme for Exporters after changes in GST Rate

August 13, 2022 42423 Views 7 comments Print

Understand the importance of Merchant Export Scheme for exporters after changes in GST rate. Learn about compliances for manufacturers and exporters.

Demand and Recovery with Relevant Forms under GST

August 13, 2022 11628 Views 0 comment Print

After circulation of my article Determination of  Tax and Demand with Relevant Forms  under GST,  I have received suggestions from colleagues and department friends to come with an an article on Demand and Recovery with Relevant Forms under GST

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