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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 9132 Views 2 comments 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 162 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 222 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 9351 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 3189 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 279 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 120 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


GST Assessment Order Invalid Without DIN: Andhra Pradesh HC

Goods and Services Tax : Andhra Pradesh HC quashes GST assessment order due to missing DIN, citing Supreme Court and CBIC guidelines. Fresh assessment dire...

February 11, 2025 246 Views 0 comment Print

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 111 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 42 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 240 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 138 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 378 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 210 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 4740 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 348 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 2049 Views 0 comment Print


HC direct GST dept to withdraw negative block of electronic credit ledger

March 28, 2022 2376 Views 0 comment Print

Milap Scrap Traders Through Pro. Harshadbhai Manubhai Patel Vs State/Commercial Tax Officer (Gujarat High Court) High Court held that the condition precedent for exercise of power under Rule 86A of the GST Rules is the availability of credit in the electronic credit ledger which is alleged to be ineligible. If credit balance is available, then […]

Important Things of GST to Remember This March 2022 ending!

March 28, 2022 21867 Views 0 comment Print

Following are the things to keep in mind – 1) All the exporters who make export of goods/services or supplies to SEZ without payment of GST should apply for Letter of Undertaking (LUT) in form GST RFD 11 for FY 2022-23.

Treatment of Transactions relating to SEZ under GST

March 28, 2022 127989 Views 0 comment Print

Learn about the treatment of transactions relating to SEZ under GST. Explore the economic advantages, tax incentives, and foreign direct investment opportunities.

Activities to be undertaken for GST Compliances of FY 2021-22 in March, 2022

March 28, 2022 5589 Views 0 comment Print

Ensure smooth GST compliance for FY 2021-22 with these important activities. Reconcile ITC, follow up with suppliers, and more for a seamless transition.

Crypto currency – Goods or service – Actionable claim or lottery?

March 28, 2022 2535 Views 1 comment Print

Unraveling the complexities of GST on cryptocurrency transactions: understanding the taxability and valuation from a legal perspective.

26 Year ending GST Tasks to be done for financial year 2021-22

March 27, 2022 14058 Views 0 comment Print

Ensure a smooth financial year closing with these 26 GST tasks for 2021-22. From compliance to reconciliation, we’ve got you covered.

New change in GSTR-3B, table 3.1(A)

March 27, 2022 21705 Views 1 comment Print

New change in GSTR-3B, table 3.1(A) The GST Council in its 45th meeting held on 17th September, 2021 recommended to notify “Restaurant Service” under section 9(5) of the CGST Act, 2017 along with other services notified earlier such as motor cabs, accommodation and housekeeping services wherein the tax on such supplies would be paid by […]

Upcoming Changes in GSTR-1, GSTR-2A, GSTR-3B

March 27, 2022 36573 Views 1 comment Print

GSTN – Upcoming changes/initiatives:- ♦ SMS based NIL Return filing for GSTR-3B and GSTR-1. ♦ Improvements in GSTR-2A to show the status of filing of GSTR-1 and GSTR-3B by the supplier. ♦ To show status of amendment of invoice with month of amendment. ♦ Providing detail of invoices considered for computation in table 8A of […]

Why Denial of ITC to buyer for fault of supplier is unconstitutional

March 27, 2022 31683 Views 0 comment Print

Uncover the unconstitutional nature of denial of ITC to buyers for the fault of suppliers under the GST Acts. Find out more.

Levy of GST on Old & used Refurbished Car–To be levied on ‘Margin’

March 27, 2022 3084 Views 0 comment Print

ST is to be levied on Margin, in case of Old and used Refurbished Car, which shall be the difference between the Selling Price and the Purchase Price.

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