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Dr Sanjiv Agarwal

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GSTN Issues 4 Advisories in December 2025 to Clarify Key Compliance Procedures

Goods and Services Tax : GSTN has made Table 3.2 of GSTR-3B non-editable with auto-population from GSTR-1/1A/IFF. The update ensures consistency in inter-S...

January 8, 2026 14184 Views 0 comment Print

India’s Growth Accelerates Due to GST Rate Cuts and Domestic Demand Surge

Goods and Services Tax : Lower GST rates and tax reforms boosted consumption and manufacturing, driving India’s GDP growth to 8.2% despite global economi...

December 25, 2025 639 Views 0 comment Print

The New Labour Codes At A Glance

Corporate Law : India implements four new Labour Codes consolidating 29 old laws, modernizing wage, safety, and social security regulations, while...

December 2, 2025 3396 Views 0 comment Print

Staggered Filing of Appeals Before GST Appellate Tribunal

Goods and Services Tax : Tribunal introduced a phased filing schedule to prevent system congestion on new electronic platform. The directive ensures orderl...

November 17, 2025 2067 Views 0 comment Print

Tips For GST Appeals / Applications Before GST Appellate Tribunal

Goods and Services Tax : Essential steps for filing GST appeals before the Appellate Tribunal, covering order review, appeal drafting, documentation, and a...

November 6, 2025 1350 Views 0 comment Print


Latest News


Trends and Growth In GST Collection

Goods and Services Tax : Explore the robust growth in GST collection for FY 2023-24, crossing Rs. 20 lakh crore, reflecting economic resilience and improve...

April 3, 2024 2109 Views 0 comment Print

GST Collection In April, 2023 At Record High

Goods and Services Tax : April, 2023 has registered a revenue collection (GST) at Rs. 187 lakh crore, which is the highest ever since introduction of GST i...

May 2, 2023 6297 Views 0 comment Print

GST Book: Assessment, Adjudication, Demand & Recovery

Goods and Services Tax : GST book on ‘Assessment, Adjudication, Demand & Recovery’ provides a one point lucid guide which is an easy to und...

February 7, 2022 6495 Views 0 comment Print

Covid Effects and Measures

Finance : A realistic consequence of COVID pendamic could be counted in terms of loss of jobs, stagnant or reduced employment opportunities,...

May 10, 2021 882 Views 0 comment Print

Compendium of Judicial Pronouncements (Relevant under GST Regime)

Goods and Services Tax : New Book on GST Namely Compendium of Judicial Pronouncements (Relevant under GST Regime) Authored by Dr. Sanjiv Agarwal and publi...

February 14, 2018 3798 Views 0 comment Print


Latest Judiciary


Service Tax Exemption Upheld for Machining of Rails in Delhi Metro Project

Service Tax : Explore exemption under Entry No. 14 for machining of rails in case of Voestalpine VAE VKN India Pvt. Ltd. vs. Commissioner of Cen...

December 18, 2023 1359 Views 0 comment Print

Coaching Service with Goods is Composite Supply & not mixed supply: AAAR

Goods and Services Tax : AAAR held that supply of coaching service by the appellant along with supply of goods/printed material/test papers, uniform, bags ...

December 6, 2023 4308 Views 0 comment Print

Supreme Court’s Soft Stance on Revenue Officer’s Appeal

Goods and Services Tax : Chandra Prakash Mishra Vs Flipkart India Private Limited & Ors. (Supreme Court of India) In Chandra Prakash Mishra v. Flipkart...

April 4, 2023 2046 Views 0 comment Print

Supply of Coaching Services with Goods is mixed supply: AAR Rajasthan

Goods and Services Tax : In re Resonance Eduventures Limited (GST AAR Rajasthan) The order is important as it contradicts its own ruling in Symmetric Infra...

December 28, 2021 2586 Views 1 comment Print

GST on supply of coaching services along with supply of goods/printed material/test papers, uniform, bags

Goods and Services Tax : In re Symmetric Infrastructure Private Limited (GST AAR Rajasthan) Q.1 Applicant supplies services of coaching to students which a...

September 2, 2021 7479 Views 0 comment Print


Latest Posts in Dr Sanjiv Agarwal

GSTN Issues 4 Advisories in December 2025 to Clarify Key Compliance Procedures

January 8, 2026 14184 Views 0 comment Print

GSTN has made Table 3.2 of GSTR-3B non-editable with auto-population from GSTR-1/1A/IFF. The update ensures consistency in inter-State supply reporting and restricts corrections to prescribed amendment routes.

India’s Growth Accelerates Due to GST Rate Cuts and Domestic Demand Surge

December 25, 2025 639 Views 0 comment Print

Lower GST rates and tax reforms boosted consumption and manufacturing, driving India’s GDP growth to 8.2% despite global economic pressures.

The New Labour Codes At A Glance

December 2, 2025 3396 Views 0 comment Print

India implements four new Labour Codes consolidating 29 old laws, modernizing wage, safety, and social security regulations, while easing compliance for businesses.

Staggered Filing of Appeals Before GST Appellate Tribunal

November 17, 2025 2067 Views 0 comment Print

Tribunal introduced a phased filing schedule to prevent system congestion on new electronic platform. The directive ensures orderly submission of pending appeals with a final deadline of 30 June 2026.

Tips For GST Appeals / Applications Before GST Appellate Tribunal

November 6, 2025 1350 Views 0 comment Print

Essential steps for filing GST appeals before the Appellate Tribunal, covering order review, appeal drafting, documentation, and authorized representative requirements for compliance.

Impact of GST Reforms 2.0

October 31, 2025 1029 Views 0 comment Print

GST 2.0 is a landmark reform aimed at boosting consumption and economic growth by rationalizing tax rates, making essentials cheaper and luxuries costlier. The reform is expected to have a multiplier effect on manufacturing, services, and employment, establishing a foundation for future tax structure stability

GSTN Advisories October 2025: IMS Updates, Annual Returns & Warehouse Registration Clarifications

October 28, 2025 2043 Views 0 comment Print

GSTN issued advisories in October 2025 on IMS, annual returns, importer registration, and ITC changes, clarifying return filing, credit notes, and warehouse registration requirements.

Functioning of GST Appellate Tribunal

September 26, 2025 3636 Views 1 comment Print

The GSTAT is the new single forum for central and state GST appeals. Learn about its function, staggered filing deadlines for backlog appeals, and role in advance rulings.

Four ERA of Indian economy for Becoming Developed country by 2047

September 22, 2025 1482 Views 0 comment Print

Explore the four key eras of India’s economic development, from post-independence to the vision for a developed nation by 2047, with key policy reforms and growth indicators.

New GST Notifications to implement 56th GST Council Meeting decisions

September 18, 2025 13125 Views 1 comment Print

CBIC implements 56th GST Council decisions with new notifications, including changes to GST rules, rates for goods and services, and exemptions for small businesses.

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