Sponsored
    Follow Us:

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 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 166467 Views 3 comments Print


GST on Hotels and Restaurants: Tax Structure and Provisions

September 17, 2024 28809 Views 0 comment Print

Explore GST impact on hotels and restaurants, covering registration, rates, input tax credit, invoicing, and composition schemes in India’s hospitality sector.

Department Cannot Pass Adverse Orders Without Hearing: Delhi HC

September 17, 2024 1383 Views 0 comment Print

Delhi HC rules department cannot pass adverse orders without giving taxpayers a reasonable opportunity of hearing under CGST Act in Mohinder Kumar Vs. Pr. Commissioner case.

HC Quashes Order Issued Same Day as SCN for Lack of Reply Time

September 16, 2024 429 Views 0 comment Print

Madras HC set aside an order issued the same day as SCN, citing no reasonable opportunity to file a reply, violating Section 73(2) of the CGST Act, 2017.

Classification of NFC Boards Under GST and Applicable Rates

September 14, 2024 501 Views 0 comment Print

This article discusses the GST classification of Natural Fiber Composite (NFC) boards, doors, and frames, and the appropriate rate applicable as per Chapter 44.

GST Applicability on Export of Processed Shrimps: AP AAR Ruling

September 14, 2024 720 Views 0 comment Print

Andhra Pradesh AAR rules on GST applicability for export of pre-packaged and labelled processed shrimps under amended tax rates as per Notification No. 6/2022.

MCM Pacific PTE Ltd: GST AAR Ruling on Zero-Rated Supply for Export

September 14, 2024 510 Views 0 comment Print

Explore the GST AAR Andhra Pradesh ruling on MCM Pacific PTE Ltd’s request for zero-rated export treatment for assets procured from Lanco Kondapalli Power Ltd.

Adjustment of interest permissible on tax liability against IGST refund claim: SC

September 14, 2024 1509 Views 0 comment Print

Supreme Court admits SLP challenging Delhi High Court’s ruling on adjustment of interest against IGST refund claim under Section 73 of the CGST Act.

Input Tax Credit on Demo Vehicles

September 13, 2024 1290 Views 1 comment Print

CBIC Circular No. 231/25/2024 clarifies that input tax credit on demo vehicles is permissible under Section 17(5) of the CGST Act, 2017, for authorized dealers.

SCN served via E-mail at the time of GST Registration Cancellation is invalid

September 13, 2024 540 Views 0 comment Print

Andhra Pradesh HC in Somaprasanth Karampudi v. Union of India ruled that physical notices returned as “Left” should prompt further attempts at service. Petition remanded.

Assessee Must Reduce Ticket Price with Tax Rate Cut: HC Upholds NAA Order

September 12, 2024 447 Views 0 comment Print

Telangana HC upheld Sudarshan Theatre’s violation of CGST Section 171 for delayed ticket price reduction after GST rate cut, dismissing their writ petition.

Sponsored
Sponsored
Search Post by Date
March 2025
M T W T F S S
 12
3456789
10111213141516
17181920212223
24252627282930
31