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Goods And Services Tax

Understand the Goods and Services Tax (GST) and its impact on businesses. Learn about GST rates, compliance requirements, and its role in simplifying taxation. Stay updated with the latest GST news and updates.

Latest Articles


Is Section 61 ASMT-10 Notice Required for Actions Under Sections 73 or 74?

Goods and Services Tax : Overview of GST tax liability, self-assessment, and the distinction between scrutiny under Section 61 and actions under Sections 7...

August 18, 2024 9 Views 0 comment Print

Granting of hearing opportunity is mandatory under Section 75(4) before passing of adverse order

Goods and Services Tax : Karnataka HC ruled that under Section 75(4) of CGST Act, a hearing opportunity must be granted before passing an adverse order. Ba...

August 16, 2024 585 Views 0 comment Print

GST Provision for Invoice & credit notes related to sale of under construction flat/shop

Goods and Services Tax : Understand GST provisions for invoices and credit notes in the sale of under-construction flats/shops, including time limits, e-in...

August 16, 2024 5049 Views 0 comment Print

Taxability of loans granted between related persons or between group companies

Goods and Services Tax : In the recent times, GST Department by exercising the powers bestowed on them by way of Section 65 of the CGST Act 2017, has been ...

August 16, 2024 993 Views 0 comment Print

Recent GST Portal Advisories: July-August 2024 Updates

Goods and Services Tax : Get the latest updates on GST portal advisories issued in July-August 2024, including changes in registration, refund processes, a...

August 14, 2024 3390 Views 0 comment Print


Latest News


Superintendent Sentenced in Bribery Case; GST Officers Under Probe

Goods and Services Tax : A Superintendent in Nadiad is sentenced to 5 years for bribery. CBI also investigates two GST officers in Hyderabad for demanding ...

August 17, 2024 495 Views 0 comment Print

Live Course on Grow Your IDT Practice & Preparation for GSTAT (GST Tribunal)

Goods and Services Tax : Join our webinars on GST Tribunals preparation. Learn to grow your IDT practice and prepare for GSTAT with expert guidance. Regist...

August 16, 2024 2799 Views 0 comment Print

Tax Benefits For Skill Training Institutions

Income Tax : Explore the latest updates on tax benefits for skill development institutions in India, including GST exemptions and income tax re...

August 5, 2024 324 Views 0 comment Print

GST on Agricultural Equipment: Government’s Stance & Rates

Goods and Services Tax : Explore the latest details on GST rates for agricultural equipment, machinery, and fertilizers, and the government's stance on pot...

August 5, 2024 1029 Views 0 comment Print

Tax Incentives To Fintech Sector

Income Tax : On August 5, 2024, it was clarified in the Lok Sabha that there are no specific tax incentives or waivers currently in place for t...

August 5, 2024 216 Views 0 comment Print


Latest Judiciary


Bank’s Registered Security Interest with CERSAI Takes Priority Over Tax Authorities’ Claim: Bombay HC

Corporate Law : Bombay HC upholds priority of Janaseva Sahakari Bank's secured interest over Sales Tax Dept’s claims, setting aside the mutation...

August 18, 2024 3 Views 0 comment Print

Appeal should be heard despite delay in filing when adjudicating authority passed order without granting opportunity of being heard

Goods and Services Tax : Madras HC sets aside dismissal of GST appeal for delay, remands case to the appellate authority for fresh consideration despite th...

August 16, 2024 339 Views 0 comment Print

HC grants interim protection when login credentials & GST number misused to avail of ITC

Goods and Services Tax : Delhi HC grants interim protection to a petitioner alleging misuse of GST credentials for ITC claims, pending further investigatio...

August 16, 2024 177 Views 0 comment Print

Amount quantified before 30th June 2019 eligible for benefit under SVLDRS: Bombay HC

Goods and Services Tax : Bombay High Court held that amount payable has been quantified before 30th June 2019 and hence eligible to avail benefit under Sab...

August 16, 2024 90 Views 0 comment Print

GST Appeals Must Be Decided on Merits Despite Some Laches or Delay: Rajasthan HC

Goods and Services Tax : Rajasthan HC ruled that appeals should be considered on merits, even if filed late, quashing a CGST order dismissing an appeal as ...

August 16, 2024 165 Views 0 comment Print


Latest Notifications


Maharashtra GST Guidelines for Recovery of Dues After First Appeal Until Appellate Tribunal Operation

Goods and Services Tax : Maharashtra GST Circular No. 21T of 2024 updates guidelines for recovering outstanding dues after first appeal until the Appellate...

August 17, 2024 648 Views 0 comment Print

Guidelines for CGST Audit and Investigations

Goods and Services Tax : Instruction No. 03/2024-GST outlines procedures for CGST audits, emphasizing uniformity and reducing litigation through adherence ...

August 14, 2024 759 Views 0 comment Print

Clarification on Penalty Calculation Under IGST Act 2017

Goods and Services Tax : Kerala SGST department issues a circular clarifying the method of penalty calculation under the IGST Act, 2017 for tax demands mad...

August 13, 2024 282 Views 0 comment Print

Weekly newsletter from Chairman, CBIC dated 12.08.2024

Goods and Services Tax : CBIC's latest updates include a Customs cooperation deal with New Zealand, a new Hindi magazine, and significant seizures of smugg...

August 12, 2024 225 Views 0 comment Print

Guidelines for Second special All-India Drive against fake registrations

Goods and Services Tax : CBIC issues guidelines for a second All-India drive to detect and eliminate fake GST registrations, safeguarding government revenu...

August 12, 2024 8610 Views 0 comment Print


Passing of adverse assessment order without grant of personal hearing is against principles of natural justice

March 3, 2023 1980 Views 0 comment Print

Madras High Court held that no personal hearing has been granted to the petitioner as contemplated under Section 75 (4) of the GST Act, 2017 and importantly adverse decision is taken by the respondent. Hence, impugned assessment order is liable to be quashed on the ground of violation of principles of natural justice.

HC allows filing of Application for Revocation of GST Registration

March 3, 2023 4335 Views 0 comment Print

Mohankar Timber Company Vs Union of India (Bombay High Court) In this case Instead of filing Application for Revocation of GST Registration Certificate, petitioner filed Appeal against the cancellation order which Appellate Authority dismissed as not maintainable. Petitioner challenged order of Appellate Authority by filing Writ Petition before Bombay High Court.HC allowed writ Petition and […]

Due to non-constitution of Appellate Tribunal, due date of filing of an appeal is to be dealt as per Circular No. 132/2/2020-GST

March 2, 2023 5223 Views 0 comment Print

Bombay High Court held that as per Circular No. 132/2/2020-GST dated 18 March 2020 dealing with non-constitution of Appellate Tribunal. It is clarified that the appeal to tribunal can be made within three months (six months in case of appeals by the Government) from the date of communication of order or date on which the President or the State President, as the case may be, of the Appellate Tribunal enters office, whichever is later.

Customs Authority should take up issue regarding export of goods & not GST Authority

March 2, 2023 1869 Views 0 comment Print

Gujarat High Court held that in case there is any doubt with regard to export of goods, then, Customs Authority needs to take up the issue and not GST Authority.

49th GST Council Meeting Recommendations

March 2, 2023 2382 Views 0 comment Print

Explore the key recommendations from the 49th GST Council Meeting, including reductions in GST rates, extensions of time limits, new functionalities, amnesty schemes, and rationalization of provisions.

Jurisdiction of Officers of Central Tax under GST

March 2, 2023 6111 Views 0 comment Print

Discover the jurisdiction of officers of Central Tax under GST, including their appointment, powers, and territorial jurisdiction outlined in the CGST Act, 2017. 

Revenue Department to incorporate measures to reduce litigations arisen due to non-constitution of GST Tribunal

March 2, 2023 2274 Views 0 comment Print

Bombay HC Revenue Department to incorporate measures to reduce inflow of litigations in Court, which has arisen due to non-constitution of GST Tribunal

GST on building and fabricating of Tipper Body and mounting

March 2, 2023 3378 Views 0 comment Print

In re Pushkar RJ Singh – Raj Agro AIDS (GST AAR Punjab) a) The activity of building and fabricating of Tipper Body and mounting the same by the applicant and collecting fabrication charges including inputs required for such fabrication work, if the chassis is owned and supplied by the customer, will result in supply of […]

ITC not eligible even if preceding seller not discharged its GST liability

March 2, 2023 18687 Views 0 comment Print

As per provisions of Section 16(2)(c) of CGST Act read with PGST Act, the purchaser is not entitled to claim Input Tax Credit on the purchases made by it from the seller who had discharged its tax liability but the preceding seller has not discharged its liability under the Act

Analysis of Latest GST Rate Notifications dated 28th Feb 2023

March 2, 2023 14637 Views 0 comment Print

Stay informed with an analysis of the latest GST rate notifications dated 28th February 2023. Understand the changes and their impact on various commodities and services. Read now.

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