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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 Resident Welfare Associations: Analysis of Indian Medical Association Judgment

Goods and Services Tax : Kerala HC's IMA ruling may exempt Resident Welfare Associations from GST on maintenance charges, challenging existing tax framewor...

April 25, 2025 78 Views 0 comment Print

Direct vs. Indirect Tax in India: Part 3 – Revenue Recognition – Expenditure

Goods and Services Tax : This article explores complementary or opposing views on revenue recognition, expenditures, inventories, Capex and related party t...

April 25, 2025 969 Views 0 comment Print

Can time barred GST appeal be condoned by Appellate Authority

Goods and Services Tax : Explores if GST Appellate Authorities can condone delays beyond the statutory appeal period, referencing recent High Court and Sup...

April 24, 2025 339 Views 0 comment Print

Defence Against GST Credit denial Notices due to Bogus or Non-Existent Suppliers

Goods and Services Tax : GST Notice for Fake Invoicing? Learn how genuine buyers can defend against ITC denial due to bogus suppliers. Understand your righ...

April 24, 2025 393 Views 0 comment Print

RCM on Rent: A Subtle Trigger for Higher GST Late Filing Fees

Goods and Services Tax : RCM on rent can increase GST late filing fees by converting a NIL return to a regular one. Understand the shift in GST compliance ...

April 24, 2025 363 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 1767 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 3993 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 1101 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 351 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 342 Views 0 comment Print


Latest Judiciary


Allahabad HC upholds extended time limit for passing UPGST order for FY 2017-18

Goods and Services Tax : Allahabad High Court examines if GST assessment for FY 2017-18 was time-barred, considering extensions to the limitation period....

April 25, 2025 30 Views 0 comment Print

GST notice Service through Portal Sufficient but Not Effective: Madras HC

Goods and Services Tax : Madras High Court rules uploading GST notices to the common portal is sufficient but often ineffective service. Court urges tax of...

April 24, 2025 5649 Views 0 comment Print

Refund on Zero-Rated Supplies Cannot Be Denied for Non-Inclusion of Services in Registration

Goods and Services Tax : Andhra HC allows GST refund for zero-rated services despite service exclusion in registration; clarifies scope of CGST/IGST provis...

April 24, 2025 93 Views 0 comment Print

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 267 Views 0 comment Print

ITC Disallowed on Exempt Sales Under Section 7(c) of UP VAT Act: SC

Goods and Services Tax : The prohibition from allowing input tax credit is a statutory mandate, and the view taken by the orders impugned, in the facts and...

April 24, 2025 99 Views 0 comment Print


Latest Notifications


Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025

Goods and Services Tax : Learn about the Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025, including appeal filing, hearings, and other ke...

April 25, 2025 1257 Views 0 comment Print

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 228 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 5877 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 10443 Views 1 comment Print


CBIC Withdraws Circular No. 106/25/2019-GST dated 29.06.2019

July 6, 2022 12084 Views 0 comment Print

Central Goods and Services Tax Act, 2017, hereby withdraws, ab-initio, Circular No 106/25/2019-GST dated 29th June, 2019.

Manner of filing refund of unutilized ITC on account of export of electricity

July 6, 2022 3915 Views 0 comment Print

Problem being faced by power generating units in filing of refund of unutilised Input Tax Credit (ITC) on account of export of electricity.

Re-credit in electronic credit ledger using FORM GST PMT-03A

July 6, 2022 24981 Views 0 comment Print

GSTN has recently developed a new functionality of FORM GST PMT-03A which allows proper officer to re-credit the amount in the electronic credit ledger of the taxpayer.

Clarification on issue of claiming refund under inverted duty structure

July 6, 2022 12267 Views 0 comment Print

Clarification on issue of claiming refund under inverted duty structure where the supplier is supplying goods under some concessional notification

Clarification on GST Refund on deemed export, GST on perquisites etc

July 6, 2022 25245 Views 0 comment Print

CBIC clarifies on refund claimed by the recipients of supplies regarded as deemed export, interpretation of section 17(5) of the CGST Act, perquisites provided by employer to the employees as per contractual agreement; and utilisation of the amounts available in the electronic credit ledger and the electronic cash ledger for payment of tax and other liabilities.

GST Demand & penalty in respect of transactions involving fake invoices

July 6, 2022 34299 Views 0 comment Print

Clarification on issues relating to applicability of demand & penalty provisions under CGST Act, 2017 in respect of transactions involving fake invoices

Circular on reversal of ineligible/blocked ITC in Form GSTR-3B & GSTR-1

July 6, 2022 69087 Views 2 comments Print

Furnishing of information regarding inter-State supplies made to unregistered persons, composition taxable persons and UIN holders and Furnishing of information regarding ITC availed, reversal thereof and ineligible ITC in Table 4 of GSTR-3B

Constitution of Group of Ministers (GoM) on GSTAT issues

July 6, 2022 1185 Views 0 comment Print

GST Council constitutes a Group of Ministers (GoM) to look into the issues involved with reference to changes required in provisions pertaining to the GST Appellate Tribunal in the GST Laws to bring it in conformity with judgements of the Courts in relation to various aspects concerning Tribunals. A-50050/150/2018-CESTAT-DOR Government of India Ministry of Finance […]

Section 194R- Is the Issue Resolved?

July 5, 2022 14034 Views 3 comments Print

Understand the impact of Section 194R in the Income Tax Act. Learn about the taxation of benefits/perquisites in business or a profession.

Full Code of Law For Reverse Charge Mechanism Under GST

July 5, 2022 9558 Views 1 comment Print

Understand the full code of law for reverse charge mechanism under GST. Learn about the definition, applicability, and time of supply provisions for reverse charge.

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