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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


Credit Validity Upheld Despite TRAN-1 Filing Errors Twice

September 26, 2023 1383 Views 0 comment Print

In a recent case, the Madras High Court ruled that validly availed credit cannot be denied, even if there were mistakes in TRAN-1 returns filed twice. Get insights into the judgment here

Refund Claims: Correcting IGST/CGST/SGST Classification Mistakes

August 31, 2023 3531 Views 0 comment Print

Learn how to correct IGST/CGST/SGST classification mistakes under the GST law. Explore Section 77 of the CGST Act, understand the refund process, and discover the recent rule amendments. File your refund application before the two-year deadline for reclaiming taxes paid under the correct head. Don’t miss this opportunity to rectify classification errors and claim refunds.

Extension of Due Date for GSTR-7 in Manipur (Apr-Jul 2023)

August 25, 2023 813 Views 0 comment Print

Notification No. 44/2023-Central Tax, dated 25th August 2023, prolongs the deadline for submitting FORM GSTR-7 for the months of April, May, June, and July 2023. This extension is applicable to individuals or entities registered in the State of Manipur as their primary business location, with the new due date being the 25th of August, 2023. […]

CBIC Extends Due Date for GSTR-3B for quarter ending June, 2023 for Manipur

August 25, 2023 738 Views 0 comment Print

Notification No. 43/2023-Central Tax, dated 25th August 2023, postpones the deadline for filing FORM GSTR-3B for the quarter ending June 2023. This extension applies to registered individuals or entities whose primary business location is in the State of Manipur, with the new due date set to the 25th of August, 2023.  Ministry of Finance (Department […]

Extension of Due Date: GSTR-3B for April-July 2023 in Manipur

August 25, 2023 558 Views 0 comment Print

Notification No. 42/2023-Central Tax extends FORM GSTR-3B submission for April-July 2023 for businesses in Manipur. Dive deep into this amendment.

Extension of Due Date for FORM GSTR-1 for Manipur

August 25, 2023 645 Views 0 comment Print

Due date for GSTR-1 for April-July 2023 extended for businesses in Manipur. Detailed insights into the Notification No. 41/2023-Central Tax amendments.

GST Notification: Appointment of Common Adjudicating Authority for United Spirits Ltd

August 17, 2023 1659 Views 0 comment Print

Detailed analysis of Notification No. 40/2023-Central Tax, appointing a common adjudicating authority for show cause notice against M/s United Spirits Ltd.

Notification No. 39/2023-Central Tax: Amendments to Notification No. 02/2017

August 17, 2023 2676 Views 0 comment Print

Detailed analysis of Notification No. 39/2023-Central Tax, containing amendments to Notification No. 02/2017-Central Tax dated 19.06.2017.

Request to consider mechanism to remit interest on un-utilized ITC

August 11, 2023 8352 Views 2 comments Print

I propose that the CGST Department consider the introduction of a mechanism to remit interest on un-utilized ITC. Much like the system implemented for income tax refunds, where interest is added for retaining tax till filing of return and claim, this approach could offer businesses a much-needed relief when faced with a scenario of accumulating un-utilized ITC.

Central Goods and Services Tax (Second Amendment) Rules, 2023

August 4, 2023 27003 Views 0 comment Print

Seeks to make amendments (Second Amendment , 2023) to the CGST Rules, 2017 vide Notification No. 38/2023- Central Tax, Dated: 04th August, 2023 On August 4, 2023, the Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs issued a pivotal notification, number 38/2023-Central Tax. This legal bulletin inaugurated the Central Goods and […]

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