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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


‘Mere Suspicion’ Not Enough to Arrest under Customs and GST Act

Goods and Services Tax : Arrest under Customs and GST laws needs clear evidence and recorded reasons; mere suspicion is not sufficient, as clarified by the...

April 11, 2025 6 Views 0 comment Print

5 key changes in GST E-Way Bill & E-invoice for new FY 2025-26

Goods and Services Tax : Learn the 5 major GST changes in E-Way Bill & E-Invoice for FY 2025-26, including MFA rollout, IRN rules, time limits, and complia...

April 11, 2025 3828 Views 0 comment Print

Implications of 30-Day E-Invoice Limit Advisory issued by GSTN (Hindi)

Goods and Services Tax : GSTN ने एक advisory जारी की है। इसमें कहा गया है कि जिन taxpayers �...

April 11, 2025 378 Views 0 comment Print

Utilisation of Wrong ITC: Should Interest be levied When Overall Credit Is Sufficient?

Goods and Services Tax : Should interest apply on wrong ITC claims under GST if overall credit is sufficient? A look at legal interpretations and implicati...

April 10, 2025 3894 Views 1 comment Print

Financial Year 2025-26: Key GST Compliance  

Goods and Services Tax : Stay updated on GST compliance for FY 2025-26. Learn about e-invoicing, ISD, credit note management, ITC reconciliations, HSN code...

April 9, 2025 10326 Views 0 comment Print


Latest News


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 756 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 255 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 228 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 432 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 1812 Views 0 comment Print


Latest Judiciary


GST AAR Rules GM India’s Asset Transfer as Taxable Services and Goods

Goods and Services Tax : Maharashtra AAR clarifies GST implications on GM India's asset transfer, deeming leasehold rights assignment as taxable services a...

April 11, 2025 12 Views 0 comment Print

New Promoter Bound by Previous 12% GST Option with ITC for Ongoing Project

Goods and Services Tax : Maharashtra AAR rules new promoter bound by previous GST option (12% with ITC) for ongoing project, rejecting 5% without ITC. Proj...

April 11, 2025 24 Views 0 comment Print

GST on Railway Shed Work: Mixed Supply at 18%

Goods and Services Tax : Maharashtra AAR classifies railway shed reconstruction, maintenance, housekeeping, and security as a mixed supply, attracting 18% ...

April 11, 2025 27 Views 0 comment Print

Single GST Order for Multiple Years Invalid: Kerala HC

Goods and Services Tax : Kerala HC rules composite GST order for several financial years legally improper, directs separate orders after allowing reply and...

April 11, 2025 39 Views 0 comment Print

GST Mismatch: Madras HC Orders Rehearing subject to 10% tax deposit

Goods and Services Tax : Madras HC sets aside GST order against DS Engineering, ordering a rehearing after 10% tax deposit. Dispute over GSTR 3B/2A mismatc...

April 11, 2025 153 Views 0 comment Print


Latest Notifications


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 141 Views 0 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 2736 Views 0 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 69 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 117 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 918 Views 0 comment Print


Refund on account of inverted duty structure prior to 18.07.2022 duly admissible

March 29, 2025 339 Views 0 comment Print

Andhra Pradesh High Court held that notification no. 9 of 2022, Central Tax (Rate) is effective only from 18.07.2022 and hence refund on account of inverted duty structure is admissible for period prior to 18.07.2022 and restricted for period after 18.07.2022.

Calcutta HC directed to consider GSTR-9 in case ITC not reflected in GSTR-3B

March 29, 2025 3849 Views 0 comment Print

Calcutta High Court held that GSTR-9 returns should also be considered in case the Input Tax Credit (ITC) not reflected in GSTR-3B. Accordingly, matter restored for re-adjudication by considering GSTR-9 return.

Request for GST Amnesty Tax Payment deadline Extension

March 29, 2025 15996 Views 4 comments Print

Tax Bar Association requests an extension of the GST Amnesty Scheme tax payment deadline from March 31 to May 31, 2025, citing limited time for compliance.

Return & Form 26AS Mismatch: Madras HC Set Aside GST Assessment Order

March 29, 2025 279 Views 0 comment Print

Madras High Court quashes GST assessment order, mandates personal hearing, and allows document submission after 10% tax deposit.

Rule 39 of CGST Act – ITC Distribution: Practical Insights & Examples

March 29, 2025 2991 Views 0 comment Print

Explore Rule 39 of the CGST Act, detailing ITC distribution by Input Service Distributors, key amendments, pro-rata allocation, and compliance essentials.

Key GST Compliances for Year-End: Deadlines & Requirements

March 29, 2025 6636 Views 0 comment Print

Ensure GST compliance before the financial year ends. Key tasks include registration updates, invoice checks, return reconciliations, and refund applications.

Clarifications on GST Amnesty Scheme Benefits Under Sec. 128A

March 29, 2025 9093 Views 0 comment Print

Detailed clarifications on GST Amnesty Scheme under Section 128A and Rule 164 of CGST Rules, covering waivers, application processes, and payment timelines.

GST Appeal and Waiver Scheme: Need for Deadline Extension

March 28, 2025 36726 Views 1 comment Print

Explore challenges in GST appeal processes, including procedural gaps, misuse of Section 74, and system inefficiencies. Learn why reforms and deadline extensions are crucial.

Latest Amendments in GST related to Hotels & Restaurants

March 28, 2025 6861 Views 0 comment Print

Explore the latest GST changes for hotels and restaurants effective April 2025, including revised definitions, compliance, declarations, and updated tax rates.

Stressed Assets Stabilization Fund is a deemed dealer under MVAT Act

March 28, 2025 129 Views 0 comment Print

Bombay High Court held that Stressed Assets Stabilization Fund is a deemed dealer as per Explanation to section 2(8) of the Maharashtra Value Added Tax, 2002 [MVAT Act] and hence liable for payment of tax.

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