Follow Us:

Dr Sanjiv Agarwal

Latest Articles


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 633 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 3390 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 6294 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 4305 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 2043 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


GSTN Portal Updates: Waiver Scheme, IRN, GSTR-1/3B Changes  

April 28, 2025 1536 Views 0 comment Print

GSTN issued advisories on SPL forms, IRN case insensitivity from June 2025, GSTR-1 Table 12 changes, and GSTR-3B Table 3.2 auto-population becoming non-editable from April 2025.

GST ITC & Supplier Errors: Recent Supreme Court Rulings

April 12, 2025 16266 Views 0 comment Print

Understand recent Supreme Court decisions on GST ITC denial due to supplier errors. Learn about taxpayer rights to correct genuine mistakes.

Transfer of Leasehold Rights In Land Not To Attract GST

March 21, 2025 15783 Views 0 comment Print

Gujarat High Court rules transfer of leasehold rights in land is not subject to GST, clarifying it as transfer of immovable property.

Levy of GST On Old / Used Vehicles

March 4, 2025 6483 Views 0 comment Print

GST rate on old and used vehicles, including EVs, increased from 12% to 18% effective 16 Jan 2025. Applicable on margin value for registered suppliers only.

GSTN Advisories on E-Way Bills, HSN Codes, Rectification, GSTR-2B & Waiver Scheme

February 27, 2025 22917 Views 2 comments Print

Get the latest GSTN advisories on e-way bills, ITC rectification, HSN codes, GSTR-2B, waiver schemes, and CBIC’s caution on fake summons. Stay updated on GST changes.

Union Budget 2025-26: Economic Growth & Direct Tax Reforms

February 12, 2025 1458 Views 0 comment Print

Budget 2025-26 focuses on growth, tax relief, and investment. GDP projected at 6.3-6.8%, new tax slabs ease burden on middle class, and economic reforms drive progress.

GST Related Advisories from GSTN In January 2025

January 27, 2025 7788 Views 0 comment Print

GSTN advisories cover GSTR-3B auto-population, LUT filing for FY 2025-26, new GST registration steps, and ENR-03 enrolment for unregistered persons.

Key GST Reforms and Milestones of 2024

January 10, 2025 6771 Views 2 comments Print

Explore major GST developments in 2024, including amendments, GSTAT formation, Supreme Court rulings, and more shaping India’s GST landscape.

GSTN Advisories: Latest GST Updates and Compliance Changes

January 2, 2025 15099 Views 0 comment Print

Stay updated with GSTN advisories on e-invoicing, E-Way Bill updates, GSTR-7 filing, and Section 128A waiver scheme. Learn about mandatory changes and compliance processes.

Highlights of 55th GST Council Meeting

December 25, 2024 3480 Views 0 comment Print

Discover major updates from the 55th GST Council Meeting, including tax rate changes, exemptions, procedural updates, and compliance measures effective from 2024-2025.

Search Post by Date
May 2026
M T W T F S S
 123
45678910
11121314151617
18192021222324
25262728293031