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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 45 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 4335 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 408 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 4029 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 10380 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 762 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 435 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 1815 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 24 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 93 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 99 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 63 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 234 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 225 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 3486 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 75 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 924 Views 0 comment Print


Gauhati HC: GST Registration Cancellation Without Reason Invalid

February 18, 2025 147 Views 0 comment Print

The Gauhati High Court set aside a GST registration cancellation order, ruling it lacked reasoning and due process, impacting the petitioner’s business operations.

Process of Eway Bill creation and legal jurisprudence for Unregistered Vendors

February 18, 2025 702 Views 0 comment Print

Effective February 11, 2025, the E-Way Bill (EWB) system has been updated to allow unregistered dealers to enroll and generate e-Way Bills, as per Notification No. 12/2024 dated July 10, 2024.

HC directs Refund of Ocean Freight Tax to Petitioner for refund to Consumers

February 18, 2025 135 Views 0 comment Print

After pronouncement of the Judgment of this Court, the petitioner stopped paying IGST on ocean freight in respect of the CIF contracts and also claimed the refund of the IGST already paid on the ocean freight on the basis of the said Judgment.

A Comprehensive analysis of GST in India

February 18, 2025 3303 Views 1 comment Print

The focus of the paper is to issues why India needs this reform & how GST impact on different sections of the economy. Finding suggests that earlier multiple taxes in the country with different rates and law divided the nation into single economic sphere.

Biometric Aadhaar Authentication for GST Registration in Jharkhand & Andaman 

February 18, 2025 954 Views 0 comment Print

GST registration in Jharkhand & Andaman now requires biometric Aadhaar authentication and document verification at GST Suvidha Kendras. Learn the new process.

Kerala HC allowed lower 4% concessional tax rate instead of 6% under KVAT Act

February 18, 2025 87 Views 0 comment Print

The company had canceled its CST registration effective from March 31, 2014, and argued that it had not imported any goods from other states or countries for incorporation in its works contracts.

Self-Sealing Procedure for Export Containers Under GST

February 18, 2025 1458 Views 0 comment Print

Understand the self-sealing process for export containers post-GST, including requirements, permissions, and customs procedures for exporters.

Year-End GST Activities & Planning for FY 2025-26

February 18, 2025 11436 Views 1 comment Print

Ensure GST compliance and smooth transition to FY 2025-26 with key year-end activities, including ITC reconciliation, outward supplies, RCM, and other GST obligations.

Rule 21(8) of Punjab VAT Rules cannot apply retrospectively: SC

February 18, 2025 336 Views 0 comment Print

Supreme Court upholds P&H HC ruling: Rule 21(8) of Punjab VAT Rules cannot apply retrospectively. ITC rights are protected before statutory amendment.

Limitation Act Cannot Condone Appeal Beyond CGST Act’s Prescribed Period

February 17, 2025 423 Views 0 comment Print

It is well settled that once a statute prescribes a specific period of limitation, the Appellate Authority does not inherently hold any power to condone the delay in filing the appeal by invoking the provisions of Section 5 or 29 of the Limitation Act, 1963.

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