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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 321 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 465 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 309 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 1101 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 1779 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 4032 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 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


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 30 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 54 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 21 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 27 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 30 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 2562 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


AAR cannot give ruling if applicant is recipient of supplies in question

June 11, 2022 792 Views 0 comment Print

No ruling can be given on above two Questions, since the applicant is recipient of in respect of supplies involved in the aforesaid questions.

GST not payable on reimbursement of stipend paid to trainees by Industry Partner

June 11, 2022 4557 Views 0 comment Print

Reimbursement by Industry Partner to applicant, of stipend paid to trainees, does not attract tax under GST Act

PV DC Cables liable to GST at 18% : AAR Maharashtra

June 11, 2022 771 Views 0 comment Print

PV DC Cables manufactured and supplied by Leoni Cable Solutions (India) Pvt Ltd to its Customers liable to CGST at 18%.

GST: Detention: Petitioner entitled for return of surety bond & bank guarantee furnished upon deposit of 25% of penalty

June 11, 2022 2160 Views 0 comment Print

The petitioner shall be entitled for return of the surety bond and the bank guarantee furnished. If the petitioner, upon filing the appeal with the deposit as aforesaid, files with the first respondent, the details of the appeal and the deposit made, the first respondent shall within ten [10] working days from the date of receipt of such information, return the bank guarantee/surety bond furnished.

Applicability of GST on sale of used motor vehicles

June 11, 2022 231960 Views 8 comments Print

AAR ruled that the value to be considered for sale of used motor vehicle would be difference between Sale price & WDV on date of sale under Income Tax Act

GST on Interest Income of Individual & inclusion in aggregate turnover

June 11, 2022 11373 Views 0 comment Print

Interest income from variable capital contributed in Partnership firm-It is exempted services. However value of services is considered for aggregate Turnover under GST Act.

Value of Supply of Residential/Commercial Property with Undivided Rights of Land

June 11, 2022 1734 Views 0 comment Print

AAR Gujarat explains What Will Be The Value Of Supply For Sale of Residential/Commercial Property With Undivided Rights of Land

Unacummulated Tax Credit on Input Services : Constitutionality of Section 54(3) of CGST Act, 2017

June 11, 2022 8748 Views 0 comment Print

Section 54(3) provides for a claim of refund of unutilized ITC. Rule 89(5) provides a formula for the refund of ITC, in a case of refund on account of inverted duty structure.

GST on Health care services (Wellness package) with accommodation facility

June 11, 2022 3282 Views 0 comment Print

The package offered by the applicant, as evident from their website indicates that the therapy offered by them is strictly on a residence basis. The same is evident from the fact that the consideration is solely dependent on the type of room opted by his customer.

GST Notices & Possible Solutions

June 10, 2022 22299 Views 0 comment Print

In the past 2 years there has been a spike in the number of GST notices. This is on account of completion of audit within time lines, data analytics being performed by the department, the recent slew of fake invoicing/fake ITC claim cases, and many more.

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