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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


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

18% GST on Samosa & Kachori: HC Dismisses Petition & directs to approach Appellate Authority

Goods and Services Tax : Rajasthan HC dismisses petition challenging 18% GST on samosa and kachori, directs Sodhani Sweets to approach the Appellate Author...

August 16, 2024 3804 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


Lack of clarity w.r.t. reasons/ contraventions in SCN violates principles of natural justice

January 28, 2023 2133 Views 0 comment Print

HC held that DRC-07 has been issued within five days of issuance of DRC-01 is a clear picture of violation of principles of natural justice.

ITC cannot be denied without granting opportunity to show genuineness of transactions

January 28, 2023 4191 Views 0 comment Print

HC held that Opportunity of hearing to be granted before denying ITC if sufficient documents available to show genuineness of transactions

GST registration cannot be cancelled without Application of mind by department

January 28, 2023 1851 Views 0 comment Print

There should be application of mind by Revenue Department while passing orders, cancelling GST Registration be it physical or auto-generated.

GST: HC Grants bail as accused was co-operating & proceeding u/s 74 of CGST Act was pending

January 28, 2023 1443 Views 0 comment Print

Pradeep Jain Vs State of U.P (Allahabad High Court) It is submitted by learned counsel for the applicant that proceeding u/s 74 of CGST Act is still pending, he is cooperating with the investigation/enquiry and did not misuse the liberty of aforesaid interim anticipatory bail which was granted on 22.03.2021 by the Coordinate Bench of […]

HC directs GST dept to lift garnishee order & bank attachment as appellant paid mandatory pre-deposit

January 28, 2023 1398 Views 0 comment Print

Kajal Dutta Vs Assistant Commissioner of State Tax (Calcutta High Court) The learned Advocate appearing for the appellant submitted that garnishee proceedings have been initiated by the authorities by way of attachment of the appellant’s bank When the appeal was presented, the mandatory pre-deposit of 10% of the disputed tax has been complied with by […]

Seizure of Goods: HC directs appellant to file application before AO for relief under Section 129(1)(a)

January 28, 2023 795 Views 0 comment Print

Surojit Das Vs Assistant Commissioner of State Tax (Calcutta High Court) The learned Advocate for the appellant would submit that in terms of Section 129(1)9a) of WBGST /CGST Act, the appellant can seek  for release of the goods without prejudice to the rights and contentions of either parties. In fact, the learned Single Bench in […]

Value of seized goods cannot be determined in a writ proceedings

January 28, 2023 528 Views 0 comment Print

Whether value of seized goods/bundles were valued between Rs. 4500 -5000 per bundle or Rs .20,000/- cannot be determined in a writ proceedings

Bail Condition to deposit INR 70 Lakhs for alleged wrongful availment of ITC is not sustainable

January 28, 2023 2562 Views 0 comment Print

SC set aside the condition imposed by Chhattisgarh HC, of depositing INR 70 Lakh for grant of bail in a matter of wrongful availment of ITC

Application for refund by unregistered persons under GST

January 27, 2023 5649 Views 2 comments Print

To claim GST refund unregistered person shall be required to furnish the detail of invoice no., date, value, tax paid and detail of payments made to the supplier in statement-8 along with copy of Invoice, proof of  payment made to the supplier, copy of agreement/contract entered with supplier and termination proof thereof.

FAQs on Block credit under GST

January 27, 2023 17646 Views 0 comment Print

There are certain goods or services on which Input tax credit can never be claimed as laid down under section 17(5) of CGST Act,2017. These type of goods or services are called as Blocked credit

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