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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


GST Appeals – Amnesty Scheme

November 22, 2023 11040 Views 0 comment Print

GST Amnesty Scheme and appeals procedures available under CGST Act, 2017. Find out who can file appeals and maximum number of adjournments allowed.

Recent GSTN Advisories on GSTR-5A, Voluntary Payment, Aadhar Authentication, E-way Bill & Amnesty Scheme

November 11, 2023 4866 Views 0 comment Print

GSTN advisories covering changes in GSTR-5A, voluntary payments, Aadhar-based authentication, 2-factor authentication for E-way bills, and the appeal amnesty scheme.

CBIC Clarifications to Implement 52nd GST Council meeting Decisions

November 7, 2023 16269 Views 0 comment Print

CBIC issues clarifications on various GST Council decisions, addressing tax implications and place of supply for services and goods.

New Advisories From GSTN on Various Compliance Issues

October 19, 2023 20478 Views 0 comment Print

Explore GSTN’s latest advisories on geocoding, ITC mismatches, e-invoice, e-commerce, and online money gaming. Stay updated for maximum benefits!

Clarity on GST on Corporate and Personal Guarantees

October 12, 2023 9768 Views 3 comments Print

Get clarity on GST taxation of corporate and personal guarantees. Learn about recent Supreme Court rulings and GST Council recommendations in this article.

Can Financial Creditor Initiate Resolution Process When Appeal Is Pending

October 6, 2023 879 Views 0 comment Print

Under IBC, can a financial creditor initiate Corporate Insolvency Resolution Process (CIRP) when an appeal against a previous CIRP order is pending? Explore a recent Supreme Court ruling on this matter.

How To Value Supplies in Online Gaming and Casino: GST Implications

September 23, 2023 2976 Views 0 comment Print

Explore GST implications and valuation methods for supplies in online gaming and casinos, including changes in tax laws and recent amendments.

Remedy Against Fraudulent Or Wrongful Trading Under IBC

September 14, 2023 3681 Views 0 comment Print

Explore Supreme Court’s recent ruling on Section 66 of Insolvency and Bankruptcy Code, highlighting its limitations in providing remedies against third parties.

Understanding 28% GST Levy on Online Gaming in India

September 6, 2023 6288 Views 0 comment Print

Explore the genesis of the 28% GST on online gaming in India, based on key decisions from the 50th and 51st GST Council meetings. Know how it affects the industry.

Recent GST Council Updates: Online Gaming Taxation & Amendments

August 14, 2023 4701 Views 1 comment Print

Stay updated with the latest GST Council decisions including online gaming taxation, amendments, and e-invoice mandates. Get insights on GST collection and new CBIC Chairman

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