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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 3399 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 1356 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 6300 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 1362 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


MRP Revision On Unsold Stock As on 22.09.2025 – Impact of GST Reforms 2.0

September 17, 2025 14355 Views 1 comment Print

Govt permits revised MRPs on unsold stock from 22 Sept 2025 after GST rate cuts. Businesses must display both old and new MRPs with clear disclosures.

56th GST council meeting – a brief overview

September 5, 2025 1350 Views 0 comment Print

The 56th GST Council meeting simplifies the GST system by creating a dual-rate structure, making many goods and services more affordable for consumers.

Affiliation Fees – No Service Tax Can Be Demanded: CESTAT Delhi

August 29, 2025 924 Views 0 comment Print

CESTAT rules that affiliation fees collected by universities are statutory functions, not taxable services. Service tax demand and penalties quashed.

An Overview of GST Appellate Tribunal

August 20, 2025 1917 Views 0 comment Print

An overview of the GST Appellate Tribunal (GSTAT) covering its two-tier structure, jurisdiction, key procedural rules, and the digital roadmap for dispute resolution.

GSTAT Prescribes Dress Code for Members, Parties

August 2, 2025 2190 Views 0 comment Print

The Goods and Services Tax Appellate Tribunal (GSTAT) has established dress codes for authorized representatives, parties, and members to standardize court proceedings.

GSTN July 2025 Advisories: HSN, GSTR-3B Lock, ASP Security & Waiver Appeals

July 29, 2025 8166 Views 0 comment Print

GSTN’s July 2025 advisories cover GSTR-1 HSN reporting, appeals against waiver orders, upcoming security enhancements for ASPs, non-editable GSTR-3B inter-state supplies, and GSTR-3A notices for cancelled composition taxpayers.

An Overview of GSTAT (Procedure) Rules, 2025

July 18, 2025 1950 Views 0 comment Print

Understand the GSTAT Procedure Rules, 2025, effective April 24, 2025. This guide covers filing appeals, Registrar functions, required documents, and Tribunal procedures.

GST Advisories from GSTN: Returns, Refunds & E-Way Bills

June 26, 2025 1464 Views 0 comment Print

Stay informed on GSTN’s June 2025 advisories, covering the 3-year return filing bar, non-editable GSTR-3B liability, QRMP refund rules, Amnesty Scheme filing, and new E-Way Bill 2.0 features.

Supreme Court on Betting & Gambling – Gameskraft Case

May 9, 2025 4110 Views 0 comment Print

Supreme Court is hearing appeals challenging a Karnataka HC ruling that games of skill like Rummy are not gambling and not subject to GST as betting/gambling.

Indian Economy & GST: Recent Updates and Outlook

May 5, 2025 1266 Views 0 comment Print

Summary of recent Indian economy and GST developments: US tariffs, revised growth forecasts, new GSTAT rules, GST registration updates, key court rulings, and April 2025 collection data.

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