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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: Detention of Goods & Provisional Release Process under Section 129

Goods and Services Tax : Learn about GST detention and provisional release process under Section 129 of CGST Act, 2017, including forms, penalties, and ste...

April 25, 2025 342 Views 0 comment Print

GST Case Law Compendium- April Edition

Goods and Services Tax : Summary of recent GST High Court decisions on refund validity, tax evasion penalties, provisional attachment limits, ITC denial, a...

April 25, 2025 495 Views 0 comment Print

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 321 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 1113 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 390 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 1782 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 4038 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 1104 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 354 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


HC Quashes GST Demand over turnover attributed to two firms sharing same PAN

Goods and Services Tax : Allahabad High Court sets aside GST demand against Jindal Communication, citing confusion over turnover attributed to two firms sh...

April 25, 2025 33 Views 0 comment Print

Adjudication Under CGST Section 74 Must Clearly Establish Fraud or Misstatement

Goods and Services Tax : Allahabad High Court quashes CGST Section 74 order against Singh Electrical Store due to lack of reasoning on fraud or misstatemen...

April 25, 2025 78 Views 0 comment Print

Provisional attachment under CGST Section 83 ceases to operate after one year

Goods and Services Tax : Calcutta HC rules on the expiry of a provisional attachment order under WBGST/CGST Act in the case of JL Enterprises. Details cour...

April 25, 2025 33 Views 0 comment Print

Writ petition not maintainable when alternate remedy of GST appeal not exercised

Goods and Services Tax : Madras High Court addresses a writ petition challenging a CGST order, noting a prior SGST adjudication on the same issue and direc...

April 25, 2025 33 Views 0 comment Print

Assignment of Long-Term Leasehold Rights Not Taxable Under GST: Gujarat HC

Goods and Services Tax : Gujarat High Court quashes GST demand on the assignment of long-term leasehold rights by Alfa Tools, citing the Gujarat Chamber of...

April 25, 2025 33 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 2646 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 234 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 5886 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 10464 Views 1 comment Print


GST addressed many of distortions & imperfections of previous tax regime

July 4, 2022 1245 Views 0 comment Print

Many of the distortions and imperfections of the previous tax regime such as a fractured tax base for indirect taxes; cascading of taxes; multiplicity of taxes and rates and heavy compliance burden were substantially addressed with the introduction of GST.

Short Summary Related to E-Invoice under GST

July 4, 2022 4152 Views 2 comments Print

Understand the concept of E-Invoice under GST. Learn how it works, its benefits, and the steps involved in generating and reporting E-invoices.

GST updates and compliance calendar for July 2022

July 4, 2022 19314 Views 1 comment Print

Stay updated on GST compliance with our handy calendar for July 2022. Learn about important updates and filing deadlines to avoid penalties.

Pecuniary Limit changed for Rajasthan State GST Officers

July 4, 2022 3033 Views 0 comment Print

Rajasthan govt notifies that Assistant Commissioner of State Tax shall have the jurisdiction over the taxable person having annual turnover in State Upto Rs. 2.5 Cr. and Joint/ Deputy Commissioner of State Tax hall have the jurisdiction over the taxable person having annual turnover in State Above Rs. 2.5 Cr. GOVERNMENT OF RAJASTHAN COMMERCIAL TAXES […]

GST: Not furnishing certified copy of order appealed against within 7 days of filing of appeal is a mere technical defect

July 3, 2022 10908 Views 0 comment Print

Atlas Pvc Pipes Limited Vs State of Odisha (Orissa High Court) It is ex facie clear from the copy of Memo of Appeal in Form GST APL-01 vide Annexure-2 series to the writ petition that having received the Order passed under Section 74 of the OGST Act on 20.01.2021, the Petitioner filed the appeal invoking […]

No demand can be made under GST in Form DRC-01A without issue of section 74(1) Notice

July 3, 2022 5889 Views 0 comment Print

Madras HC quashes assessment orders against Anantham Retail Pvt. Ltd. for tax years 2019-22. Violation of natural justice cited. Learn more.

Applicability of interest under GST

July 2, 2022 33852 Views 1 comment Print

As per sec 50(1) of the CGST Act 2017, a taxpayer is liable to pay interest @ 18% p.a. on the late payment of tax or non-payment of Tax. The extract of the said section has been provided below.

GST Implications on Insurance Claim Received on Loss of Stock or Capital Assets

July 2, 2022 113274 Views 3 comments Print

Understand the GST implications on insurance claim received on the loss of stock or capital assets. Learn about ITC availability and taxable amount under GST.

GST circular dated 31.03.202 cannot be applied to oust legitimate claim for accumulated ITC refund

July 2, 2022 2445 Views 0 comment Print

Baker Hughes Asia Pacific Limited Vs Union Of India (Rajasthan High Court) HC held that that the circular dated 31.03.2020, being a subordinate legislation, is repugnant and conflicting to the parent legislation i.e. Section 54(3)(ii) of the CGST Act and hence, the same cannot be applied to oust the legitimate claim for accumulated ITC refund […]

CBIC honours taxpayers contributing to the GST success story

July 2, 2022 1506 Views 0 comment Print

On the occasion of the 5th GST day, CBIC, Ministry of Finance, Government of India also recognized the contribution of all the compliant taxpayers to nation building.

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