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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


GST on Club Services Unconstitutional: Kerala HC

Goods and Services Tax : Kerala HC rules GST on services by clubs to members as unconstitutional, citing violation of mutuality principle and lack of legis...

April 14, 2025 393 Views 0 comment Print

GST on Club Members’ Contributions: Unconstitutional & Void – Kerala HC

Goods and Services Tax : Kerala High Court declares GST levy on club members' contributions unconstitutional, citing violation of Articles 246A, 366(12A), ...

April 14, 2025 1893 Views 0 comment Print

Tax Treatment & Refund Eligibility for Export of Cigarettes under GST Regime

Goods and Services Tax : Learn about GST rules for cigarette exports, tax treatment, and refund eligibility under LUT or IGST options, including provisions...

April 13, 2025 219 Views 0 comment Print

Direct vs. Indirect Tax: Convergence or Divergence in India?

Goods and Services Tax : Analysis of the evolving relationship between Direct and Indirect Taxes in India, examining revenue recognition and the impact of ...

April 12, 2025 1110 Views 0 comment Print

GST ITC & Supplier Errors: Recent Supreme Court Rulings

Goods and Services Tax : Understand recent Supreme Court decisions on GST ITC denial due to supplier errors. Learn about taxpayer rights to correct genuine...

April 12, 2025 2721 Views 0 comment Print


Latest News


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 825 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 273 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 255 Views 0 comment Print

GST on Food Delivery Apps: Council Review Ongoing

Goods and Services Tax : ndia's GST Council examines 5% GST on food delivery apps like Zomato, Swiggy. Restaurant services face 5% GST without input credit...

April 3, 2025 462 Views 0 comment Print

Representation for Extension of Section 128A GST Amnesty Scheme

Goods and Services Tax : The Sales Tax Bar Association (STBA) Delhi seeks an extension of the GST Amnesty Scheme deadline to 30th June 2025 due to taxpayer...

March 31, 2025 1842 Views 0 comment Print


Latest Judiciary


Doctrine of Mutuality Prevails! Kerala HC Strikes Down GST on Medical Association Services

Goods and Services Tax : Kerala HC declares provisions under CGST & KGST Acts as unconstitutional for taxing services rendered by medical associations to t...

April 14, 2025 126 Views 0 comment Print

Matters having financial liabilities or penal consequences cannot be kept unresolved for years

Goods and Services Tax : Delhi High Court held that matters having financial liabilities or penal consequences cannot be kept unresolved for years. Thus, s...

April 14, 2025 39 Views 0 comment Print

Kerala HC Quashes GST on Club-Member Supply

Goods and Services Tax : Kerala High Court declares GST amendments taxing club-member transactions unconstitutional, citing conflict with constitutional de...

April 14, 2025 1515 Views 0 comment Print

Denial of cenvat credit for non-production of User Test Certificate not justified: Madras HC

Goods and Services Tax : Madras High Court held that denial of cenvat credit on capital goods due to non-production of User Test Certificate not justifiabl...

April 14, 2025 27 Views 0 comment Print

KGST: Kerala HC Dismisses Appeal Against Notice Issued After 14-Year Delay

Goods and Services Tax : Kerala High Court dismisses Revenue’s appeal against quashing of 14-year delayed notice under Section 17D of KGST Act in K. Sasi...

April 12, 2025 237 Views 0 comment Print


Latest Notifications


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 8442 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 13566 Views 1 comment Print

Kerala SGST: Pecuniary Limits under Section 74A for Proper Officers

Goods and Services Tax : Kerala SGST Circular 10/2025 sets officer-wise monetary limits for notices/orders under new Section 74A of GST Acts, effective now...

April 11, 2025 147 Views 0 comment Print

Proper officer for various provisions under Kerala State GST Act, 2017

Goods and Services Tax : Kerala SGST assigns Section 74A functions to officers, amending Circular 5/2023 as per 53rd GST Council meeting recommendations. E...

April 5, 2025 129 Views 0 comment Print

Kerala SGST Issues Guidelines for GST Interest Waiver

Goods and Services Tax : Kerala SGST clarifies interest waiver scheme under Section 128A, detailing rules for handling tax demands and self-assessed tax re...

April 5, 2025 942 Views 0 comment Print


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

July 25, 2022 1314 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 417 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 1926 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 5520 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 6438 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 8301 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 1650 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 […]

GST Exemption on Annuity – Conundrum in Karnataka

July 24, 2022 1560 Views 0 comment Print

Navigate the complexities of GST exemption on annuity in Karnataka. Explore the legal conundrum surrounding the 43rd GST Council decision and the subsequent clarification on annuity payments for road construction. Understand the arguments, reasons, and findings of the Karnataka High Court, emphasizing the importance of adhering to legal provisions. Stay informed on GST implications for concessionaires.

VAT at higher Rate cannot be levied if no star categorisation by Ministry of Tourism: Rajasthan HC

July 24, 2022 1353 Views 0 comment Print

Rajasthan HC turned down Levy of VAT at higher rate by department on Food served in Restaurants (which obtained liquor licence as per 3 Star or above category hotels)

Specifically exempt Good Transport Agency services under GST

July 24, 2022 11445 Views 1 comment Print

Explore the GST exemption for Good Transport Agency (GTA) services as per Notification No.12/2017-Central Tax (Rate). Learn about the exempted services, including transportation of agricultural produce, goods with specified considerations, milk, relief materials, and more. Discover the recent amendment through Notification No. 04/2022-Central Tax (Rate) and its impact on the exemption criteria. Stay informed about the changes effective from 18.07.2022.

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