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CGST

Latest Articles


Summary of GST notifications issued on 10th July 2024

Goods and Services Tax : Get a detailed summary of the latest GST notifications and circulars issued on 10 July 2024, including changes in GSTR 1, ISD mech...

July 12, 2024 4461 Views 0 comment Print

Key Highlights of 53rd GST Council Meeting

Goods and Services Tax : Explore the major decisions from the 53rd GST Council Meeting, including tax rate changes, compliance relaxations, and new measure...

June 25, 2024 3750 Views 0 comment Print

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

Goods and Services Tax : Tamil Nadu AAR ruling clarifies GST applicability on goods sold from 3P FTWZ to bonded warehouse under MOOWR scheme. Analysis of S...

June 14, 2024 663 Views 0 comment Print

GST Implications on Hotels & Restaurant Industry

Goods and Services Tax : Explore the implications of GST on hotels & restaurants in India. Detailed analysis of rate changes, billing procedures, and indus...

April 19, 2024 263316 Views 12 comments Print

Judicial Views on Cross empowerment of Central and State Authorities under GST

Goods and Services Tax : Today, we are talking about cross empowerment of the Central and State Authorities under GST. It has been seen there is ambiguity ...

February 5, 2024 7179 Views 0 comment Print


Latest News


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 1029 Views 0 comment Print

CGST Mumbai Busts Rs. 263 Crore Fake GST Invoice Racket

Goods and Services Tax : CGST Mumbai South Commissionerate arrests a fake GST invoice racketeer, uncovering a Rs. 263 Crore fraud involving Rs. 7.66 Crores...

October 25, 2023 1506 Views 0 comment Print

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

Goods and Services Tax : I propose that the CGST Department consider the introduction of a mechanism to remit interest on un-utilized ITC. Much like the sy...

August 11, 2023 8202 Views 2 comments Print

July 2023 GST Revenue Collection: ₹1,65,105 Crore with 11% YoY Growth

Goods and Services Tax : In July 2023, India's GST revenue collection reached ₹1,65,105 crore, marking an 11% YoY growth. Domestic transactions saw a 15%...

August 1, 2023 1398 Views 0 comment Print

Request for waiver of late fee/penalty for delay in filing GSTR-9 & GSTR-9C

Goods and Services Tax : Requested to provide one-time amnesty by waiving-off the late fees under section 47 and penalty under section 125 of the CGST Act ...

February 2, 2023 43914 Views 12 comments Print


Latest Judiciary


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

Goods and Services Tax : Madras High Court rules that appeals cannot be dismissed for procedural lapses, emphasizing timely filing. Key case: Indian Potash...

July 2, 2024 597 Views 0 comment Print

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

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

June 7, 2024 15792 Views 0 comment Print

GST Registration Can’t Be Canceled Without Proper Reply Opportunity

Goods and Services Tax : Explore the detailed analysis of Andhra Pradesh High Court verdict in Raghavaiah Thelapalli v. State of Andhra Pradesh and Ors., s...

May 22, 2024 504 Views 0 comment Print

Assessee should approach GST Commissioner to seek relief for interest payment in instalments

Goods and Services Tax : Learn about the dismissal of Best Recharge appeal regarding interest payment on excess Input Tax Credit. Details of the case and c...

May 21, 2024 708 Views 0 comment Print

Exclude GST Order Signing & Pronouncement Days from Limitation Calculation: Delhi HC

Goods and Services Tax : HC held that According to Section 12 of Limitation Act, 1963, the day order was signed  and the day judgment was pronounced shoul...

May 7, 2024 531 Views 0 comment Print


Latest Notifications


CBIC Exempts CGST on Railway & Accommodation Services

Goods and Services Tax : Ministry of Finance updates Central Tax rates for railway services. Notification No. 04/2024 details tax exemptions. Effective fro...

July 13, 2024 2139 Views 1 comment Print

CGST: Supply of Farm Produce in Packages Over 25 kg/Litre Not Considered as Supply

Goods and Services Tax : CBIC notifies via Notification No. 03/2024 that agricultural packages over 25kg/25L are not considered 'pre-packaged and labelled'...

July 13, 2024 210 Views 0 comment Print

CBIC Notifies Changes in GST Rates on Goods per 53rd GST Council Meeting

Goods and Services Tax : CBIC's Notification No. 02/2024 lowers GST rates on cartons, milk cans, solar cookers, and brooders' parts, effective 15th July 20...

July 13, 2024 4062 Views 0 comment Print

Proper officer Provisions amended for GST Registration & Composition Levy

Goods and Services Tax : CBDT shifts CGST functions to Superintendents of Central Tax. Circular No. 223/17/2024-GST details changes for registration and co...

July 10, 2024 372 Views 0 comment Print

CGST: E-commerce Operator TCS collection rate reduced to 0.25%

Goods and Services Tax : Notification No. 15/2024-Central Tax dated 10th July 2024: E-commerce operators (not agents) now collect 0.25% (reduced from 0.50%...

July 10, 2024 540 Views 0 comment Print


FORM GST ITC-01 filing due date extended to 30th November 2017

October 28, 2017 2937 Views 0 comment Print

Notification No. 52/2017–Central Tax Commissioner, hereby extends the time limit for making a declaration, in FORM GST ITC-01, by the registered persons, who have become eligible during the months of July, 2017, August, 2017 and September, 2017, to the effect that they are eligible to avail the input tax credit under sub-section (1) of section 18 of the said Act, till the 30th day of November, 2017.

Central Goods and Services Tax (Eleventh Amendment) Rules, 2017

October 28, 2017 3366 Views 0 comment Print

Provided that where the date for furnishing the details of outward supplies in FORM GSTR-1 for a tax period has been extended in exercise of the powers conferred under section 37 of the Act, the supplier shall furnish the information relating to exports as specified in Table 6A of FORM GSTR-1 after the return in FORM GSTR-3B has been furnished and the same shall be transmitted electronically by the common portal to the system designated by the Customs:

Revised Form GST TRAN-1 filing due date extended to 30th November 2017

October 28, 2017 2997 Views 1 comment Print

Commissioner, on the recommendations of the Council, hereby extends the period for submitting the declaration in FORM GST TRAN-1 with revision till 30th November, 2017.

FORM GST TRAN-1 filing due date extended to 30th November 2017

October 28, 2017 6306 Views 1 comment Print

Commissioner, on the recommendations of the Council, hereby extends the period for submitting the declaration in FORM GST TRAN-1 till 30th November, 2017.

FORM GST REG-26 filing due date extended to 31st December 2017

October 28, 2017 2442 Views 2 comments Print

Commissioner, on the recommendations of the Council, hereby extends the period for submitting electronically the application in the FORM GST REG- 26 till 31st December 2017

Form GST CMP-03 filing due date extended to 30th November 2017

October 28, 2017 7128 Views 0 comment Print

Extension of time limit for intimation of details of stock held on the date preceding the date from which the option for composition levy is exercised in FORM GST CMP-03 till 30th November, 2017.

GST on Unstitched Salwar Suits / Cut pieces of Fabrics under GST

October 27, 2017 17028 Views 0 comment Print

Doubts have been raised regarding the classification of Cut pieces of Fabrics under GST. It has been represented that before becoming readymade articles or an apparel, the fabric is cut from bundles or thans and sold in that unstitched state. The consumers buy these sets or pieces and get it stitched to their shape and size.

GST on superior kerosene oil for manufacture of Linear Alkyl Benzene

October 26, 2017 4164 Views 0 comment Print

Briefly stated, references have been received related to applicability of GST on the superior kerosene oil [SKO] retained for the manufacture of Linear Alkyl Benzene [LAB].

FORM GSTR-3B Late Return filing fees waiver notified by CBEC

October 24, 2017 21870 Views 5 comments Print

CBIC waives late fee payable for those who failed to furnish return in FORM GSTR-3B for August and September, 2017 by due date.

Merchant Exporter Procuring from Domestic Supplier(s) – Procedure

October 24, 2017 31557 Views 10 comments Print

The Procedures for Procuring from Domestic Suppliers by Merchant Exporter is : 1. Both the Supplier and Merchant Exporter must be Registered Persons 2. The registered supplier shall supply the goods to the registered recipient on a tax invoice Charging GST : a. Intra-State – 0.05% of CGST + 0.05% of SGST b. Inter- State – 0.1% of IGST

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