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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 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 78 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 969 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 339 Views 0 comment Print

Defence Against GST Credit denial Notices due to Bogus or Non-Existent Suppliers

Goods and Services Tax : GST Notice for Fake Invoicing? Learn how genuine buyers can defend against ITC denial due to bogus suppliers. Understand your righ...

April 24, 2025 393 Views 0 comment Print

RCM on Rent: A Subtle Trigger for Higher GST Late Filing Fees

Goods and Services Tax : RCM on rent can increase GST late filing fees by converting a NIL return to a regular one. Understand the shift in GST compliance ...

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 1767 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 3993 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


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 30 Views 0 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 5649 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 93 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 267 Views 0 comment Print

ITC Disallowed on Exempt Sales Under Section 7(c) of UP VAT Act: SC

Goods and Services Tax : The prohibition from allowing input tax credit is a statutory mandate, and the view taken by the orders impugned, in the facts and...

April 24, 2025 99 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 1257 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 5877 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 10443 Views 1 comment Print


GST on recovery from employees for canteen services for payment to service provider

May 31, 2022 14604 Views 0 comment Print

In re Kothari Sugars and Chemicals Limited (GST AAR Tamilnadu) ‘Whether recovery of nominal amount from the employees for making payment to the third-party service provider, providing food in canteen as mandated in the Factories Act, 1948 would attract tax under GST?’ In the case at hand, the applicant has established canteen facilities as mandated under […]

GST on supply of printed leaflet product as per content supplied by recipient

May 31, 2022 5187 Views 0 comment Print

In re Coronation Arts Crafts (GST AAR Tamilnadu) 18% GST applicable on the supply of Printed Leaflet on own paper and materials The AAR, Tamil Nadu in the matter of M/s. the Coronation Arts Crafts [Order No.19/ARA/2022 dated May 31, 2022] has held that the supply of printed leaflets on paper and materials of the […]

GST updates and compliance calendar for June 2022

May 31, 2022 9477 Views 3 comments Print

Stay updated on GST with our comprehensive compliance calendar for June 2022. Get the latest updates and insights on Indian tax implications.

Constitutional validity of GST levy on Lease/Rental payments under scrutiny of Punjab & Haryana High Court

May 31, 2022 1776 Views 0 comment Print

Durga Dass Foundation Vs Estate Officer (Punjab & Haryana High Court) Punjab & Haryana HC has considered the constitutional validity of GST levy on ground rent/rental/Lease payments based on the following two substantial questions: (i) Whether the tax on lease of land would be covered by Entry 49 of List II of the Constitution of […]

Treatment of GST in Case of Amalgamation and Merger

May 31, 2022 15669 Views 0 comment Print

Understand the treatment of GST in case of amalgamation and merger. Analyze the impact of GST on corporate restructuring and transactions.

Grounds of Challenge- If Show case notice under GST is Vague

May 31, 2022 20808 Views 0 comment Print

Understanding the grounds of challenge in case of a vague show cause notice under GST. Learn about the importance of a proper notice under Section 74 of the CGST Act.

जीएसटी के तहत गिरफ्तारी के प्रावधान – धारा 69

May 31, 2022 13158 Views 0 comment Print

आइये देखें कि क्या जीएसटी कानून के तहत जीएसटी अधिकारियों को किसी व्यक्ति को गिरफ्तार करने के अधिकार भी है ? यदि हाँ तो किन परिस्तिथियों में किसी एक व्यक्ति को जीएसटी अधिकारियों द्वारा गिरफ्तार किया जा सकता है और क्या जीएसटी कानून की किसी भी प्रक्रिया का पालन नहीं किये जाने पर ही किसी डीलर अथवा व्यक्ति  को जीएसटी अधिकारी गिरफ्तार कर सकते हैं या केवल कर की चोरी करने पर ही गिरफ्तारी हो सकती है

Condonation of delay in filing appeal – Appellate Authority bound to abide by HC Judgment

May 30, 2022 4314 Views 0 comment Print

K. L. Johar & Company Vs State Tax Officer (Kerala High Court) HC held that Once this Court directed that the time spent in the writ petition is to be excluded, the Appellate Authority could not have done otherwise. However, contrary to the binding observations of this Court, extracted above, the Appellate Authority refused to […]

Classification of legacy municipal solid waste processing & disposal services

May 30, 2022 987 Views 0 comment Print

Classification of the services Viz., ‘Processing and disposal of the legacy municipal solid waste near Kakulamanu Tippa, Tirumala through Bio-remediation & Bio- mining on’ as is where is basis to be provided by the applicant to the Superintendent Engineer, Tirumala Tirupati Devasthanams, Tirupati.

GST on procurement/distribution of drugs, Medicines & other surgical equipment on behalf of govt

May 30, 2022 1896 Views 0 comment Print

Whether the procurement and distribution of drugs, Medicines and other surgical equipment by APMSIDC on behalf of government without any value addition, and without any profit or loss, without even the intent to do business in the same amounts to Supply under Section 7 of CGST/SGST Act.

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