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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


10 Questions to Ask While Reading a GST Order (Like an Advocate)

Goods and Services Tax : Use this 10-point checklist to identify appeal-worthy issues in a GST order. Spot procedural lapses and factual gaps quickly and e...

April 16, 2025 4194 Views 0 comment Print

How to file GSTR-4 Annual return for Composition Taxpayer under GST

Goods and Services Tax : Step-by-step guide to file GST-4 annual return for composition taxpayers. Learn deadlines, penalties, and filing procedure with co...

April 16, 2025 246 Views 1 comment Print

GST on developer right cannot be taxed under reverse charge: Bombay HC

Goods and Services Tax : Bombay HC rules GST on developer rights under a development agreement does not fall under reverse charge as per Entry 5B of Notifi...

April 16, 2025 558 Views 0 comment Print

Legal Aspects of GST Registration & Verification under CGST Act 2017

Goods and Services Tax : Explore the legal aspects, supporting documents, Aadhaar & biometric authentication for registration under the CGST Act 2017, alon...

April 16, 2025 222 Views 0 comment Print

Is Input Service Distributor Registration Compulsory from 1st April 2025

Goods and Services Tax : From April 1, 2025, ISD registration becomes mandatory for ITC distribution among GSTINs, replacing the cross-charge mechanism for...

April 14, 2025 531 Views 0 comment Print


Latest News


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 1806 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 891 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 285 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 282 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 489 Views 0 comment Print


Latest Judiciary


Registration under KVAT required for education trust managed college supplying food via canteen

Goods and Services Tax : Kerala High Court held that college, managed by an education trust, engaged in supplying food to students through canteen is requi...

April 16, 2025 66 Views 0 comment Print

Allahabad HC Seeks Clarity on GST Penalty Powers under rule 86B & Section 129

Goods and Services Tax : Allahabad HC directs U.P. State to clarify STO's power to impose GST penalty under Rule 86B and Section 129....

April 16, 2025 114 Views 0 comment Print

No GST on Transfer of Development Rights or FSI Service: Bombay HC

Goods and Services Tax : Bombay HC rules on GST applicability to developer agreements, distinguishing them from TDR/FSI transfers under Entry 5B of GST not...

April 16, 2025 4599 Views 0 comment Print

Bombay HC Grants Interim Relief on GST Applicability to Land Development Rights Agreement

Goods and Services Tax : Bombay High Court grants interim relief in GST dispute on land development rights under a revenue-sharing agreement between Nirmal...

April 16, 2025 666 Views 0 comment Print

Calcutta HC Directs Restoration of GST Registration with 45-Day Payment Window

Goods and Services Tax : Calcutta High Court allows reopening of GST portal for Shri Ashis Roychowdhury after setting aside registration revocation due to ...

April 16, 2025 204 Views 0 comment Print


Latest Notifications


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 117 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 9630 Views 1 comment Print

GSTN Advisory on reporting values in Table 3.2 of GSTR-3B

Goods and Services Tax : Important update on GSTR-3B Table 3.2. Starting April 2025, auto-populated inter-state supply values will be non-editable. Learn h...

April 11, 2025 14622 Views 1 comment Print

Kerala SGST: Pecuniary Limits under Section 74A for Proper Officers

Goods and Services Tax : Kerala SGST Circular 10/2025 sets officer-wise monetary limits for notices/orders under new Section 74A of GST Acts, effective now...

April 11, 2025 192 Views 0 comment Print

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 147 Views 0 comment Print


GST Advisory on Case Sensitivity in IRN Generation

April 4, 2025 4062 Views 0 comment Print

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

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

April 4, 2025 984 Views 0 comment Print

Time limits on GST input tax credit for capital goods hurt genuine business operations and distort investment decisions. Here’s why reform is needed.

No GST Exemption on Dredging by Kishor Projects Pvt Ltd: AAR Gujarat

April 4, 2025 198 Views 0 comment Print

Gujarat AAR rules that dredging services by Kishor Projects Pvt Ltd for Gujarat Maritime Board do not qualify for GST exemption under Notification No. 9/2017-IT.

No ITC on Share Buyback Expenses; Reversal Required on Common Inputs: AAR Gujarat

April 4, 2025 576 Views 0 comment Print

Gujarat AAR rules against ITC claims on buyback expenses by GNFC, stating share repurchase is neither a supply of goods nor services under GST law.

GST Not Payable on Goods Lost in Transit, But ITC Reversal Required: AAR Gujarat

April 4, 2025 771 Views 0 comment Print

Gujarat AAR rules Inox Air not liable for GST on transit loss of gases, but must reverse ITC on inputs used in lost goods.

No ITC on Inputs & Services for Mutual Fund Subscription & Redemption: AAR Gujarat

April 4, 2025 243 Views 0 comment Print

Gujarat AAR rules Zydus Lifesciences cannot claim ITC on inputs for mutual fund transactions, deeming redemption as sale under GST.

Free Scraping Tool with Apsara Oil Pastels Constitutes Separate Supply, Taxable at 18% GST: AAR Gujarat

April 4, 2025 189 Views 0 comment Print

Gujarat AAR: Free scraping tool in Apsara Oil Pastels pack is separate supply, not composite, taxed at 18% as mixed supply.

ITC Allowed on Canteen Facility for Direct Employees, Limited to Employer’s Cost: AAR Gujarat

April 4, 2025 579 Views 0 comment Print

Gujarat AAR permits Amneal Pharmaceuticals to claim GST ITC on canteen services, mandated by Factories Act, for employee portion of costs.

No ITC on Concrete Tower Construction for VCV Lines: AAR Gujarat

April 4, 2025 168 Views 0 comment Print

GST AAR Gujarat ruling on KEI Industries’ ITC claim for VCV tower construction. Analysis of plant & machinery definition under CGST Act, 2017.

Second-Hand Goods: Margin Scheme Excludes Repair Costs; No ITC on Improvements

April 4, 2025 327 Views 0 comment Print

Gujarat AAR clarifies GST margin scheme for second-hand goods. Rules on valuation, ITC, and applicability for traders explained.

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