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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 4347 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 252 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 576 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 231 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 1815 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 75 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 117 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 4701 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 702 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 210 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 126 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 9639 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 14730 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 150 Views 0 comment Print


Calcutta HC Condones GST Appeal Delay of 5 days, Cites Bonafide Intent

January 28, 2025 192 Views 0 comment Print

Calcutta HC condones 5-day delay in GST appeal filing, acknowledging illness and pre-deposit as proof of bonafide intention. Appeal directed for hearing on merits.

No GST Section 129 Penalty for Incomplete Supplier Details in E-Way Bills

January 28, 2025 954 Views 0 comment Print

Calcutta HC clarifies that penalty under GST Section 129 can’t be imposed solely for non-disclosure of full supplier details in e-way bills.

Advisory on Biometric Aadhaar Authentication for GST Registration in Tamil Nadu & Himachal Pradesh

January 28, 2025 873 Views 0 comment Print

GSTN has introduced a biometric-based Aadhaar authentication process for GST registration applicants in Tamil Nadu and Himachal Pradesh, effective January 28, 2025. As per the amended Rule 8 of the CGST Rules, 2017, applicants are identified using data analysis and risk parameters. The process involves either OTP-based Aadhaar authentication or a visit to a GST […]

GST Clarifications on Penal Charges, Exemptions & GST on certain Services

January 28, 2025 7281 Views 0 comment Print

Circular clarifies GST on penal charges, exemptions for Payment Aggregators, research services, skilling programs, and electricity utility services as per 55th GST Council.

GST Circular on Co-Insurance Premium and Ceding/Re-Insurance Commission

January 28, 2025 1758 Views 0 comment Print

Clarification on GST for co-insurance and reinsurance transactions issued, regularizing GST payments from 01.07.2017 to 31.10.2024 based on GST Council’s 53rd meeting.

Orissa HC quashes GST assessment order for non-application of mind

January 28, 2025 1044 Views 0 comment Print

Orissa HC quashes GST summary assessment order for non-application of mind, issued at the last minute of extended time. Fresh hearing opportunity allowed.

Bombay HC Quashes GST on Leasehold Rights, Remands Case

January 28, 2025 2313 Views 0 comment Print

Bombay High Court quashes GST levy on leasehold rights and remands the matter for reconsideration, instructing authorities to consider Gujarat HC ruling.

HC Directs Functionality Test to Determine Eligibility of ITC on Building Premises

January 28, 2025 342 Views 0 comment Print

Punjab and Haryana HC remands GST case involving SBS Schooling, citing the Supreme Court’s functionality test for Section 17(5)(d) of the CGST Act.

Delhi HC quashed ₹17 Cr GST ISD credit denial, remands issue for reevaluation

January 28, 2025 216 Views 0 comment Print

Delhi HC quashed a ₹17 crore GST credit denial, remanding ISD credit issue for reevaluation in light of retrospective amendments to Section 140(7) of CGST Act.

Separate GST Orders for same Period prima facie Not Permissible: Delhi HC

January 28, 2025 579 Views 0 comment Print

Delhi High Court stays operation of a GST order under Section 73 due to alleged duplication in tax claims for April 2018-March 2019. Next hearing: March 2025.

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