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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 10050 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 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 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 166470 Views 3 comments Print


Requirement to Reverse ITC for Life Insurance Premium Portion Not included in Taxable Value

June 26, 2024 984 Views 0 comment Print

Learn about the reversal of input tax credit for life insurance premiums not included in taxable value as per the latest GST Circular No. 214/8/2024.

GST on ESOP/ESPP/RSU provided through overseas holding company

June 26, 2024 1545 Views 0 comment Print

CGST Circular 213/07/2024 clarifies GST applicability on ESOP/ESPP/RSU provided by foreign holding companies to Indian subsidiaries’ employees.

Mechanism for providing evidence of compliance under Section 15(3)(b)(ii) of CGST Act

June 26, 2024 2508 Views 0 comment Print

Clarification on evidence for ITC reversal on discounts via tax credit notes under Section 15(3)(b)(ii) of CGST Act. Read Circular 212/6/2024.

Time Limit under Section 16(4) of CGST Act for RCM Supplies from Unregistered Persons

June 26, 2024 5913 Views 0 comment Print

Clarification on time limits for ITC on RCM supplies from unregistered persons under Section 16(4) of CGST Act. Read Circular 211/5/2024.

Valuation of Imported Services by Related Party- Full ITC Eligibility: CGST Circular

June 26, 2024 2208 Views 0 comment Print

CGST Circular 210/4/2024 clarifies the valuation of import services by related persons with full ITC eligibility. Learn the key points and implications.

GST: Clarifications on special procedure for specified commodity manufacturers

June 26, 2024 969 Views 0 comment Print

Read the latest CGST Circular 208/2/2024 for clarifications on special procedures for manufacturers as per Notification No. 04/2024 dated 05.01.2024.

Monetary limits for filing appeals by Department before GSTAT, HC & SC

June 26, 2024 2739 Views 0 comment Print

CGST Circular 207/1/2024 sets new monetary limits for filing appeals to reduce government litigation. Read more on the specifics and exclusions.

Key Highlights of 53rd GST Council Meeting

June 25, 2024 4824 Views 0 comment Print

Explore the major decisions from the 53rd GST Council Meeting, including tax rate changes, compliance relaxations, and new measures for trade facilitation.

No GST on Imported Goods Sold & Moved from FTWZ to Bonded Warehouse under MOOWR

June 14, 2024 1014 Views 0 comment Print

Tamil Nadu AAR ruling clarifies GST applicability on goods sold from 3P FTWZ to bonded warehouse under MOOWR scheme. Analysis of SEZ, Customs Act implications.

IGST credit reversal not required when credit is wrongly claimed instead of CGST & SGST

June 7, 2024 19158 Views 0 comment Print

Calcutta HC rules IGST credit wrongly claimed instead of CGST and SGST need not be reversed. Key details on the Cosyn Limited case inside.

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