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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 228 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 330 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 267 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 1041 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 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 1776 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 4017 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


GST Authorities Lacked Jurisdiction Over TRAN-1 Transitional Credit Claims

Goods and Services Tax : Calcutta High Court rules on the jurisdiction of GST authorities to issue show-cause notices regarding transitional credit claims ...

April 25, 2025 9 Views 0 comment Print

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 93 Views 1 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 5844 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 105 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 273 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 2163 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 5883 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 10458 Views 1 comment Print


No ruling if applicant fails to substantiate proposed transaction: AAR

June 30, 2022 360 Views 0 comment Print

GST Advance Ruling application is not admitted as applicant has not substantiated proposed transaction with necessary details/documents.

e-rickshaw classifiable as electrically operated vehicle despite sale without battery

June 30, 2022 28920 Views 0 comment Print

A three-wheeled electrically operated vehicle, commonly known as e-rickshaw, when supplied without battery is also classifiable as an electrically operated motor vehicle under HSN 8703.

e-rickshaw sold without battery classifiable as electrically operated vehicle

June 30, 2022 1503 Views 0 comment Print

In re Rohit Singh Kharwar (GST AAR West Bengal) ♦ The applicant is engaged in the business as an importer of spare parts of electrically operated vehicles. He intends to enter into the business of manufacturing & reselling of electrically operated three wheeled vehicles in West Bengal. ♦ Following are the rulings in respect of […]

ITC on purchase of demo vehicle can be utilisied to discharge liability

June 30, 2022 10791 Views 0 comment Print

In re Toplink Motorcar Private Limited (GST AAR West Bengal) The applicant is an authorized dealer of Hyundai Motor India Limited for supply of different ranges of motor vehicles & also carries on business activities as an authorized service station. He purchases vehicles against tax invoices which are reflected in his books of accounts as […]

HC directs GSTN to open portal to file, revise or re-revise TRAN 1 return

June 30, 2022 2070 Views 0 comment Print

HC directed the respondents to open the portal to file, revise or re-revise TRAN 1 return, if it is possible or feasible.

GST: Voluntary statement cannot substitute pre-show cause notice consultation

June 30, 2022 1113 Views 0 comment Print

Mandatory requirement of pre-show cause notice consultation, as embedded in Rule 142 (1A) of the Central Goods and Service Tax Rules, 2017 – Voluntary statement cannot substitute pre-show cause notice consultation

Critical Analysis of recommendations made at 47th GST Council Meeting

June 30, 2022 17421 Views 2 comments Print

A critical analysis of the recommendations made during the 47th GST Council Meeting. Gain insights into the changes in rates, laws, and procedures in GST.

Deferment of higher GST Rate on casinos, lottery by GST Council

June 30, 2022 1305 Views 0 comment Print

The GST Council on Wednesday deferred decision on levying a 28% tax on casinos, online gaming, horse racing and lottery which is 18% at present.

Recommendations of 47th GST Council Meeting

June 29, 2022 35406 Views 1 comment Print

GoM on Casino, Race Course and Online Gaming to re-examine the issues based on further inputs from States and submit its report within a short duration GoM to be constituted to address various concerns raised by the States on GST Appellate Tribunal and amendments in CGST Act GoM on IT Reforms, inter alia, recommended that […]

No GST on reimbursement received by industry partner for stipend paid to students

June 29, 2022 963 Views 0 comment Print

Authority has held that the reimbursement by Industry Partner to the applicant, of the stipend paid to the trainees, does not attract tax under the GST Act.

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