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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


Proposed Penal Provision For Non Registration of Machines In GST

February 13, 2024 6897 Views 0 comment Print

Explore the proposed penalties in Finance Bill 2024 for non-registration of machines under GST. Analysis of Section 122A and the impact on manufacturers.

Interim Budget And Vote on Account: What And Why

January 31, 2024 2169 Views 0 comment Print

Explore the intricacies of India Interim Budget and Vote-on-Account. Understand their evolution, significance, and the crucial role they play in managing government finances, especially during election years. Delve into the differences and learn how these financial tools ensure smooth governance transitions

GSTN January 2024 Updates: New Tables, Payment Options & Advisory Enhancements

January 27, 2024 21402 Views 1 comment Print

Stay informed on crucial updates from GSTN in January 2024. Explore changes in GSTR-1, new payment options, HSN Code advisories, and more. Keep your compliance up-to-date.

Revised Time Limits For Adjudication In GST

January 22, 2024 54213 Views 1 comment Print

Explore impact of revised GST adjudication time limits under Section 73(10) of CGST Act, 2017. Understand extended timelines, compliance, and implications for taxpayers.

Recent GSTN Advisories: New Banks, Forward Charge by GTAs, ITC Reversal

January 3, 2024 5502 Views 0 comment Print

Explore the latest GSTN advisories, including additions of Karnataka Bank and RBL Bank, forward charge option for GTAs, and date extension for ITC reversal reporting.

Coaching Services Are Composite Services: Appellate Advance Ruling

December 22, 2023 3219 Views 0 comment Print

In a recent decision by the Appellate Authority for Advance Ruling (AAAR) Rajasthan, it was clarified that coaching services provided by institutes, bundled with the supply of goods/services, constitute a composite supply, primarily comprising coaching services.

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

December 18, 2023 1362 Views 0 comment Print

Explore exemption under Entry No. 14 for machining of rails in case of Voestalpine VAE VKN India Pvt. Ltd. vs. Commissioner of Central Excise. Detailed analysis and legal insights.

Latest GSTN Advisories: ITC Compliance, Rule 37(A) Reversal, Biometric Authentication

December 8, 2023 6231 Views 0 comment Print

Stay informed with the latest GSTN advisories, covering topics such as ITC compliance, Rule 37(A) reversal, biometric authentication pilot, and address/contact details of promoters.

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

December 6, 2023 4308 Views 0 comment Print

AAAR held that supply of coaching service by the appellant along with supply of goods/printed material/test papers, uniform, bags and other goods to their students is composite supply and their principal supply is coaching services.

Surge In Economy & GST Collection

December 3, 2023 1167 Views 0 comment Print

Explore India’s robust economic growth, with GDP expected to surpass 6.5% in FY 2024. Learn about changes in CGST Act, legal rulings, and the remarkable 15% surge in GST collection in November 2023

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