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CGST

Latest Articles


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 10083 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 5379 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 1881 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 3414 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 969 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 9726 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 9978 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 13296 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 399 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 166545 Views 3 comments Print


Central Goods and Services Tax (Amendment) Rules, 2024

July 10, 2024 8925 Views 0 comment Print

Explore the latest amendments to the Central Goods and Services Tax Rules 2017 with Notification No. 12/2024. Detailed analysis on rule changes, impact, and compliance updates.

Appeal cannot be rejected on procedural lapse of non-submission of order

July 2, 2024 912 Views 0 comment Print

Madras High Court rules that appeals cannot be dismissed for procedural lapses, emphasizing timely filing. Key case: Indian Potash Ltd. v. Deputy Commissioner (ST).

Time of Supply for Spectrum Usage and Similar Services under GST

June 26, 2024 906 Views 0 comment Print

CGST Circular clarifies GST time of supply for spectrum usage services under deferred payment option, ensuring uniform application across field formations.

GST on HAM Model for NHAI Projects: Time of Supply Clarified

June 26, 2024 3132 Views 0 comment Print

Clarification on GST time of supply for construction and maintenance services in NHAI Hybrid Annuity Mode (HAM) model. Key guidelines provided.

Place of Supply for Custodial Services Provided by Banks to Foreign Portfolio Investors

June 26, 2024 585 Views 0 comment Print

CGST Circular clarifies place of supply for custodial services provided by banks to Foreign Portfolio Investors, ensuring uniform application of GST provisions.

Input Tax Credit on Ducts & Manholes Used in Optical Fiber Cable Networks

June 26, 2024 969 Views 0 comment Print

Clarification on the availability of input tax credit for ducts and manholes used in optical fiber cable networks under CGST Act, 2017. Circular No. 219/13/2024.

GST on Loans Provided by Overseas Affiliate to Indian Affiliate or Related Persons

June 26, 2024 789 Views 0 comment Print

Clarifications on GST applicability for loans between related entities, including overseas affiliates and Indian affiliates. Detailed guidelines provided.

ITC Entitlement for Insurance Companies on Motor Vehicle Repair Expenses under Reimbursement Claims

June 26, 2024 1308 Views 0 comment Print

Clarification on ITC entitlement for insurance companies on motor vehicle repairs under reimbursement claim settlement as per CGST Circular No. 217/11/2024.

GST liability and ITC Clarifications for Warranty/ Extended Warranty

June 26, 2024 3150 Views 0 comment Print

New clarifications on GST liability and ITC availability for warranty and extended warranty cases under Circular 216/10/2024. Read the full details.

GST on Salvage/Wreck Value in Claim Assessment of Damaged Motor Vehicle

June 26, 2024 1167 Views 0 comment Print

Understand GST applicability on salvage value in motor vehicle insurance claims as clarified by Circular No. 215/9/2024-GST.

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