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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 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 3393 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 6297 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


Recent Clarifications In GST: Updates on Rates, Evasion and E-Invoicing

August 3, 2023 2895 Views 0 comment Print

Stay informed about the latest clarifications in GST, including updates on tax rates, GST evasion cases, mandatory e-invoicing, and new IRPs. Learn about changes affecting businesses and taxpayers.

Recent GST Clarifications Issued By CBIC

July 22, 2023 4062 Views 0 comment Print

Stay informed on recent Goods and Services Tax (GST) clarifications by CBIC! Explore Circulars 192 to 199 issued on 17th July 2023, covering crucial topics like interest under section 50(3), ITC differences, TCS liability, warranty replacement, taxability of shares, refunds, e-invoice, and ‘cross charge’ for distinct persons. Ensure compliance and stay ahead in the evolving GST landscape

50th GST Council Meeting: Major Takeaways

July 13, 2023 2109 Views 1 comment Print

Explore key decisions from the 50th GST Council meeting on tax rates, administrative measures, and exemptions. Stay informed on GST updates and recommendations for smoother compliance.

Recent Supreme Court Judgments on GST: A Comprehensive Overview

July 5, 2023 27822 Views 0 comment Print

Stay updated with the latest judgments by the Supreme Court of India on Goods and Services Tax (GST). Explore important rulings that impact GST administration, field formations, taxpayers, and professionals.

Indian Economy’s Growth Prospects and GST Updates till 22.06.2023

June 23, 2023 1572 Views 0 comment Print

Discover expert views on the prolonged growth potential of the Indian economy, with the Chief Economic Advisor projecting a growth rate of over 7 percent in the current financial year. Get insights into the latest GDP forecast by the OECD and stay updated with key GST updates, including extension of due dates, guidelines for GST registration, the upcoming GST Council meeting, and measures to combat fake registrations.

New Guidelines For Scrutiny of Gst Returns

June 14, 2023 19044 Views 0 comment Print

CBIC’s instructions and the Standard Operating Procedure (SOP) for scrutiny, including selection criteria, timelines, and reporting. Understand the process and implications for registered persons under scrutiny.

Recent Updates In GST till 01st May 2023

June 2, 2023 20469 Views 0 comment Print

Stay updated on recent GST developments until May 1, 2023. Explore insights into India’s economic growth projections, tax revenue expectations, and global positioning. Learn about the initiation of registration verification to counteract fake invoices and tax evasion. Discover CBIC’s advice on integrity in public life and updates on e-invoice thresholds and automated GST return scrutiny.

Recent Updates In GST till 12th May 2023

May 13, 2023 43395 Views 0 comment Print

Stay informed with the latest updates in GST as of May 12, 2023. Explore economic reviews, rating agency insights, Calcutta High Court rulings, CBIC guidelines on fake registrations, e-invoice timeline deferment, and more. Get comprehensive information on amnesty schemes, advisory on timely filing of GSTN returns, and the CBIC drive to detect fake registrations. Access details on the Internship Scheme in CBIC and the process for obtaining Digital Signature Certificates (DSC). Keep your knowledge up-to-date with the most recent developments in the GST landscape.

GST Collection In April, 2023 At Record High

May 2, 2023 6297 Views 0 comment Print

April, 2023 has registered a revenue collection (GST) at Rs. 187 lakh crore, which is the highest ever since introduction of GST in July, 2017. GST revenue for April, 2023 are 12 percent higher than April, 2022. Also, this April saw the highest single-day collection of Rs. 68,228 crore through 9.8 lakh transaction on the […]

GSTN’s Report on Processes and Working of GSTN

April 22, 2023 6891 Views 0 comment Print

GSTN report basically examines GST system from perspective of process efficiency and ability of system to correct by responding to feedback loops.

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