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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


Input Service Distributor (ISD) Applicable w.e.f 1st April 2025

Goods and Services Tax : From April 1, 2025, ISD registration under GST is mandatory for distributing input service ITC across branches. Applies only to se...

April 7, 2025 411 Views 0 comment Print

Limitations of Rule 39(1A) in CGST Rules for Transferring Input Tax Credit

Goods and Services Tax : Explore constraints of CGST Rule 39(1A) in transferring input tax credits, impacting working capital and compliance for businesses...

April 6, 2025 621 Views 1 comment Print

GSTN: IRN Generation to Become Case-Insensitive from 1st June 2025

Goods and Services Tax : GSTN’s new protocol will treat selected IRN input fields as case-insensitive. This includes GSTINs, invoice numbers, and documen...

April 5, 2025 921 Views 0 comment Print

Unfair Limitation on ITC for Capital Goods: Why It Hurts Real Businesses

Goods and Services Tax : Time limits on GST input tax credit for capital goods hurt genuine business operations and distort investment decisions. Here's wh...

April 4, 2025 810 Views 0 comment Print

Analysis of Finance Act – Ket Amendments relating to Indirect Taxes

Goods and Services Tax : Key changes in the Finance Act 2025 include updates to CGST, Customs, Excise, and Service Tax laws, focusing on tax credit, provis...

April 4, 2025 3801 Views 0 comment Print


Latest News


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 219 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 198 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 390 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 1698 Views 0 comment Print

2FA Mandatory for e-Way Bill & e-Invoice from April 2025

Goods and Services Tax : From April 1, 2025, 2FA is mandatory for taxpayers and transporters using the e-Way Bill and e-Invoice systems. Learn about OTP a...

March 31, 2025 23712 Views 0 comment Print


Latest Judiciary


GST leviable on purchase of residential flat when part amount paid prior to completion certificate

Goods and Services Tax : Petitioner in response had made a representation informing the respondent-BDA that, what was offered to him was a full completed a...

April 7, 2025 84 Views 0 comment Print

Jharkhand HC orders Rs 1.23 Cr GST Cess ITC refund to Tata Steel

Goods and Services Tax : Jharkhand HC orders Rs 1.23 Cr GST Cess ITC refund to Tata Steel for exports, quashing rejection based on extraneous grounds. Cite...

April 7, 2025 96 Views 0 comment Print

Chhattisgarh HC grants Bail in GST ITC Fraud Case citing delayed trial

Goods and Services Tax : Chhattisgarh High Court grants bail to Rohit Singla in a GST fraud case, citing delayed trial and conditions for release....

April 7, 2025 279 Views 0 comment Print

AP HC: GST Order Without DIN, Signature Invalid; Re-assessment Allowed

Goods and Services Tax : Andhra Pradesh High Court quashes GST assessment order lacking DIN and signature. Re-assessment permitted with proper procedure....

April 7, 2025 105 Views 0 comment Print

Gujarat HC Quashes ITC Denial Under Sec 16(4), Remands Case Citing Retrospective Sec 16(5)

Goods and Services Tax : Gujarat HC quashes orders denying ITC under Sec 16(4) to Shiv Construction. Remands case due to retrospective Sec 16(5) allowing I...

April 7, 2025 348 Views 0 comment Print


Latest Notifications


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 60 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 417 Views 0 comment Print

GST Advisory on Case Sensitivity in IRN Generation

Goods and Services Tax : From June 1, 2025, IRN generation will treat invoice numbers as case-insensitive. All formats will be converted to uppercase....

April 4, 2025 3393 Views 0 comment Print

GST Registration: Biometric Aadhaar Authentication in Assam

Goods and Services Tax : GST registration in Assam now requires biometric Aadhaar authentication and document verification at GST Suvidha Kendras for selec...

April 2, 2025 156 Views 0 comment Print

Gross and Net GST revenue collections for the month of March, 2025

Goods and Services Tax : India's GST revenue grew in March 2025. View gross and net collections, state-wise data, and growth percentages in this official r...

April 1, 2025 1443 Views 0 comment Print


Taxability of Annuity payments under BOT model: A Legislative History

June 10, 2022 3207 Views 0 comment Print

Road projects in India are classified as Build-Operate-Transfer (‘BOT’) toll, BOT-Annuity, Engineering, Procurement and Construction and Hybrid Annuity Model

Post GST Registration Compliance

June 10, 2022 4056 Views 0 comment Print

Post GST registration, ensure compliance for unorganised businesses. Display GST number, maintain proper invoices, monitor supplier uploads, identify HSN codes, file returns on time, and stay informed about regulatory updates. Don’t let non-compliance be a ticking time bomb.

Due Dates of GST Compliances for the Month of June 2022

June 10, 2022 17226 Views 0 comment Print

Stay on top of your GST compliance with this comprehensive guide to June 2022 due dates. From GSTR-7 for TDS to GSTR-3B for monthly filing, track and meet all obligations. Check out the article for a detailed breakdown.

Show cause Notice under GST – A Complete Analysis

June 10, 2022 139998 Views 12 comments Print

Show cause notice is mandatory requirement for raising any demand under GST act 2017 except payment of interest u/s 50 and assessment of non-filer of returns u/s 62 of the act. SCN is the foundation on which adjudicating authority has to build up case.

Construction Services─ Validity of Deduction of 1/3rd of total consideration towards value of land

June 10, 2022 3180 Views 0 comment Print

In the case of Munjaal Manishbhai Bhatt v. Union of India, the High Court questioned the validity of the deduction of 1/3rd of the total consideration towards the value of land in construction services under GST. The court argued that such mandatory deductions cannot be prescribed through notification as the GST Act doesn’t permit it. However, a recent Supreme Court decision in Union of India v. Mohit Minerals Pvt. Ltd. supports the issuance of notifications for determining the value of supply, citing a reasonable means consistent with GST principles.

Who is a GST Consultant?

June 10, 2022 7800 Views 2 comments Print

Become a GST Consultant by meeting the eligibility criteria, such as being a Tax Return Preparer or Sales Tax Practitioner with 5 years of registration or holding a degree in Commerce, Law, Banking, Business Administration, or Management. Learn about the earnings potential and the range of services GST practitioners offer, including GST registration, return filing, and business consulting. Stay informed on GST rates, with consultancy services generally attracting an 18% GST rate.

Role of GST council and paradigm shift in Indian Federalism

June 9, 2022 9735 Views 0 comment Print

Article 279A of our Constitution gave birth to a new constitutional body called GST Council. The question which always lingers in our mind is whether the decisions taken by the GST council is it binding on the Central and State Governments? Are they obliged to follow all the decisions taken by GST council?

Incentive under Intel Approved Component Supplier Program cannot be considered as Trade Discount

June 9, 2022 1866 Views 0 comment Print

In re MEK Peripherals India Pvt Ltd. (GST AAR Maharashtra) Incentives received for market services within India cannot be considered as trade discount nor export service The AAR, Maharashtra in the matter of M/s. MEK Peripherals India Pvt. Ltd., [Advance Ruling No. GST-ARA-59/2020-21/B-56 dated April 27, 2022] has held that incentives received by the Indian […]

Turmeric in Whole form falls under the definition of ‘Agricultural Produce’

June 9, 2022 3396 Views 0 comment Print

In re N. B. Patil (GST AAAR Maharashtra) Q1. Whether the Turmeric (Turmeric in Whole form – not in powder form) is covered under the definition of ‘Agricultural Produce’ and exempted from GST? If not, what is the HSN code of Turmeric and the rate of GST on the Turmeric? A1. The Turmeric (Turmeric in […]

GST Council Newsletter for the month of May, 2022

June 9, 2022 1680 Views 0 comment Print

GST Revenue collection for May, 2022 Rs. 1,40,885 crore gross GST Revenue collection for May, 2022; increase of 44% year-on-year GST collection crosses Rs.1.40 lakh crore mark 4th time since inception of GST; 3rd month at a stretch since March, 2022 The gross GST revenue collected in the month of May, 2022 is Rs.1,40,885 crore […]

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