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CGST

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Notification 8/2025-Central Tax: Late Fee Waiver Analysis

Goods and Services Tax : Detailed analysis of Notification 8/2025-Central Tax on late fee waiver for delayed filing of Form GSTR-9C. Key conditions, applic...

January 27, 2025 10047 Views 2 comments Print

Analysis of Notifications and Circulars for Week ending 19th January 2025

CA, CS, CMA : Comprehensive summary of income tax, GST, customs, SEBI, DGFT, EPF, and SC rulings from notifications and circulars issued between...

January 21, 2025 5376 Views 0 comment Print

ITC Eligibility for Expenses on Foreign Travel Benefits to Distributors or Customers

Goods and Services Tax : Explore GST ITC eligibility for foreign travel benefits provided to distributors or customers under incentive schemes and the cond...

January 3, 2025 1872 Views 0 comment Print

Importance of GSTR 9 and 9C in GST – Pronounced by Judiciary

Goods and Services Tax : Explore the significance of GSTR 9 and GSTR 9C in GST compliance, as clarified by judicial rulings. Learn about key cases and the ...

November 29, 2024 11049 Views 0 comment Print

GST Amnesty for ITC, Interest and Penalty Waivers

Goods and Services Tax : Learn about GST amnesty provisions for waiving interest, penalties, and regularizing ITC under Section 16(4) of CGST Act. Apply by...

November 26, 2024 3411 Views 0 comment Print


Latest News


CBI Arrests EPFO & CGST Officials for Bribery

Finance : CBI apprehends CGST Superintendent in Indore for Rs. 15K bribe and EPFO officials in Baddi for Rs. 10 lakh bribe. Investigations a...

November 30, 2024 966 Views 0 comment Print

Court Sentences Former CGST Officer and Wife to Prison

Goods and Services Tax : Mumbai court sentences former CGST Superintendent and his wife to 2-4 years in prison for possessing disproportionate assets. Tota...

October 28, 2024 1317 Views 1 comment Print

CBI Files Chargesheets in Two High-Profile Bribery Cases of Tax Officers

Goods and Services Tax : CBI charges former CGST Asst. Commissioner and arrests 5, including a Principal Commissioner of Income Tax, in two separate briber...

September 2, 2024 969 Views 0 comment Print

Tax Audit Under Income Tax Act: Detailed Live Course with Practical Insights – Starting Today

Income Tax : Join our live course from Aug 23-25, 2024, to master tax audits, including Form 3CD, financial statements, and GST, with practical...

August 19, 2024 3669 Views 0 comment Print

October 2023 GST Revenue Hits Second-Highest Mark, Surges 13%

Goods and Services Tax : Explore the Ministry of Finance latest report on GST revenue collection in October 2023. Discover detailed analysis, state-wise fi...

November 1, 2023 1194 Views 0 comment Print


Latest Judiciary


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

Goods and Services Tax : Delhi High Court stays operation of a GST order under Section 73 due to alleged duplication in tax claims for April 2018-March 201...

January 28, 2025 516 Views 0 comment Print

Prima Facie Charitable Activities Not Taxable Under CGST Act: Delhi HC

Goods and Services Tax : Delhi High Court ruled charitable institution's activities prima facie do not qualify as taxable supply or business under the CGST...

December 29, 2024 792 Views 0 comment Print

Bail granted in fraudulent availment of ITC as no incriminating material recovered

Goods and Services Tax : Chhattisgarh High Court granted bail as no incriminating has been recovered at the instance of the present applicant in the matte...

December 27, 2024 360 Views 0 comment Print

Patna HC Dismisses Petitions on validity of GST Orders/Notices Limitations

Goods and Services Tax : Patna High Court rules on extension of limitation for GST assessment orders in Barhonia Engicon Pvt Ltd case, addressing pandemic-...

November 29, 2024 4185 Views 0 comment Print

Refund of service tax paid under RCM without complying with transitional provisions under GST not admissible

Service Tax : CESTAT Allahabad held that claim of cash refund of service tax paid under RCM not admissible since CENVAT Credit was never claimed...

November 18, 2024 528 Views 0 comment Print


Latest Notifications


Amendment to CGST Rules: Temporary IDs for GST Payments

Goods and Services Tax : New CGST amendment introduces temporary identification numbers for non-registered taxpayers required to make payments, effective f...

January 23, 2025 9720 Views 0 comment Print

CGST Notification 08/2025: Definition of “Specified Premises”

Goods and Services Tax : Notification 08/2025 updates the definition of "specified premises" under CGST, effective April 2025, aligning with previous tax r...

January 16, 2025 9969 Views 0 comment Print

CBIC Excludes Composition Taxpayers from Reverse Charge

Goods and Services Tax : Notification 07/2025 amends Central Tax rates by specifying exclusions for body corporate and composition levy opt-ins under GST p...

January 16, 2025 13293 Views 1 comment Print

GST Exemption on Insurance Contributions to Motor Vehicle Accident Fund

Goods and Services Tax : CBIC exempts GST on contributions by insurers to the Motor Vehicle Accident Fund for compensation to accident victims, effective f...

January 16, 2025 396 Views 0 comment Print

GST Rate Changes for Hotels and Restaurant Services wef 01.04.2025

Goods and Services Tax : New GST amendments for hotel accommodation and restaurant services will be effective from April 1, 2025, linking rates to accommod...

January 16, 2025 166464 Views 3 comments Print


6 CGST and 2 IGST Notification with 5 GST Rules released by CBEC

June 20, 2017 79113 Views 3 comments Print

On 19th June 2017 CBEC released Six Central Tax notifications ,  two Integrated Tax notifications paving the way for implementation of GST with effect from 01st July 2017. In Addition to that it also released with Format GST Rules related to Advance Ruling , Anti Profiteering, Appeals and Revision, Assessment and Audit  and E-way. Details […]

Returns under CGST Act, 2017 with Rules

June 19, 2017 21573 Views 2 comments Print

There are number of returns prescribed under GST law. Different returns are prescribed with due date of filing. Returns provisions are provided in Chapter –IX from Section 37 to 48 of the CGST Act,2017.

CBEC notifies Modes of verification under CGST Rules, 2017

June 19, 2017 10554 Views 0 comment Print

CBEC hereby notifies the following modes of verification, for the purpose Central Goods and Services Tax Rules, 2017:‑ (i) Aadhaar based Electronic Verification Code (EVC); (ii) Bank account based One Time Password (OTP):

CBEC notifies persons who are exempt from obtaining GST registration

June 19, 2017 88044 Views 1 comment Print

Seeks to exempt persons only engaged in making taxable supplies, total tax on which is liable to be paid on reverse charge basis from obtaining registration under CGST Act.

CBEC notifies www.gst.gov.in as Common GST Electronic Portal

June 19, 2017 14631 Views 0 comment Print

Central Government hereby notifies www.gst.gov.in as the Common Goods and Services Tax Electronic Portal for facilitating registration, payment of tax, furnishing of returns, computation and settlement of integrated tax and electronic way bill.

Central Goods and Services Tax Rules, 2017

June 19, 2017 139503 Views 0 comment Print

In exercise of powers conferred by section 164 of CGST Act, 2017, Central Government hereby notifies Central Goods and Services Tax Rules, 2017 related to registration and composition levy

CBEC notifies jurisdiction of Central GST Tax Officers

June 19, 2017 31662 Views 0 comment Print

CBEC hereby appoints‑ (a) Principal Chief Commissioners of Central Tax and Principal Directors General of Central Tax, (b) Chief Commissioners of Central Tax and Directors General of Central Tax, (c) Principal Commissioners of Central Tax and Principal Additional Directors General of Central Tax,

CBEC notifies certain sections of CGST Act, 2017 w.e.f. 22.06.2017

June 19, 2017 8748 Views 0 comment Print

Central Government hereby appoints the 22nd day of June, 2017, as the date on which the provisions of sections 1, 2, 3, 4, 5, 10, 22, 23, 24, 25, 26, 27, 28, 29, 30, 139, 146 and 164 of the Central Goods and Services Tax Act, 2017 shall come into force.

Blocking of ITC in GST and its cascading effects

June 12, 2017 11364 Views 0 comment Print

Section 17 of CGST Act, 2017 deal with apportionment and blocking of the Credit. On other hand Government has notified the rate of GST for services where the credit for some service provider such as transport of goods and passenger and Foremen service for chit Fund has block either fully or restricted manner.

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