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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 1353 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


Understanding Of ‘As Is Or As Is Where Is’ Basis in GST

December 13, 2024 5667 Views 0 comment Print

CBIC clarifies ‘As Is or As Is Where Is’ basis for GST regularization, addressing payment at lower rates or exemptions without refunds for higher rate payments.

Adjudication of Multiple Show Cause Notices In GST

December 4, 2024 23793 Views 0 comment Print

The Kerala SGST guidelines address the adjudication of multiple Show Cause Notices, ensuring consistency in decision-making across multiple authorities.

Recent GST Advisories on Portal Updates and Compliance

November 27, 2024 3105 Views 0 comment Print

GSTN issued multiple advisories in November 2024, including updates on e-Invoice reporting, IMS, TDS for scrap dealers, and waiver schemes.

Key GST Updates, Legal Developments and Economic Forecasts

November 12, 2024 1713 Views 0 comment Print

India’s 7% GDP growth forecast for 2024-25; GST updates, legal rulings, and changes in taxation and compliance for businesses. Key deadlines approaching.

CBIC Clarifies Waiver of Interest/Penalty under CGST Act

November 5, 2024 5220 Views 0 comment Print

CBIC details the implementation of new Section 128A of CGST Act, allowing waivers for interest and penalties on demands from 2017-2020, effective November 2024.

October 2024 GSTN Advisories on GST Compliance

October 28, 2024 5922 Views 0 comment Print

Stay updated with GSTN’s October 2024 advisories, covering updates on EWB, IMS, GSTR forms, metal scrap transactions, and bank account validations for GST compliance.

Input Tax Credit On Construction Related Activities under GST

October 11, 2024 7098 Views 0 comment Print

Supreme Court rules on Input Tax Credit for construction activities, clarifying Section 17(5)(d) of CGST Act 2017 in Safari Retreats case.

Recent GSTN Advisories: ITC Reversal, Invoice System, Return Data

October 2, 2024 7638 Views 0 comment Print

September 2024 GSTN advisories on ITC reversal, Invoice Management System, GST return data archival, and notices without digital signatures.

Pre-Requisites of Good Adjudication Proceedings in GST

September 18, 2024 3357 Views 0 comment Print

Learn about GST adjudication, including SCN principles, officer responsibilities, timelines, and key attributes of a well-drafted legal order in tax matters.

Key Outcomes of 54th GST Council Meeting

September 12, 2024 1845 Views 0 comment Print

54th GST Council meeting discusses rate changes, compensation cess, life and health insurance, and introduces reverse charge on renting and metal scrap.

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