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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


The Finance Act 2024 – Key Amendments relating to Indirect Taxes

Goods and Services Tax : The Finance (No 2) Act 2024 been notified on 16th August 2024. The Finance Act sections 114 to 157 Page  114 to 157 (Page 67 to 6...

August 18, 2024 3 Views 0 comment Print

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 1266 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 5706 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 1023 Views 0 comment Print


Latest News


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 19, 2024 2826 Views 0 comment Print

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 507 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


Non-Consideration of Reply & ill-health impact: Calcutta HC Directs Fresh Adjudication in GST Case

Goods and Services Tax : Calcutta HC orders fresh adjudication in Swadhin Bose vs. CGST case due to improper consideration of the appellant’s response an...

August 19, 2024 12 Views 0 comment Print

HC Sets Aside Order Canceling GST Registration with Condition of Filing Returns & Payment of Dues

Goods and Services Tax : Calcutta High Court overturns GST registration cancellation for non-filing of returns, setting conditions for restoration....

August 19, 2024 12 Views 0 comment Print

Works contract service of construction executed outside India is not taxable under GST: Telangana HC

Goods and Services Tax : Sri Avantika Contractors (I) Limited. Vs Appellate Authority for Advance Ruling (GST) and others. (Telangana High Court) Telangana...

August 18, 2024 21 Views 0 comment Print

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 33 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 354 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 660 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 792 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 297 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 228 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 8748 Views 0 comment Print


SCN for Cancellation of GST Registration cannot be vague

April 27, 2022 2070 Views 0 comment Print

Sanwariya Impex Vs State of Gujarat (Gujarat High Court) High Court observed that in this case Show cause notice and impugned order cancelling GST Registration are as vague as anything. The issue is covered by  decision of this Court in the case of Aggarwal Dyeing and Printing Works vs. State of Gujarat & 2 Ors., […]

Implication of GST on Social Media/Instagram Influencers

April 27, 2022 15342 Views 6 comments Print

Dive into the implications of GST on Social Media/Instagram Influencers. As influencers earn through marketing and brand deals, GST becomes a crucial compliance. Discover how content posted by influencers is considered a supply under GST, specifically as a service. Explore the OIDAR services classification and the registration requirements for influencers. Uncover the details of aggregate turnover, invoicing, and GST returns for influencers, ensuring compliance and avoiding penalties.

Goods & Vehicles should not be detained merely for mistake in selection of ODC vehicle type while generating e-Way Bill

April 27, 2022 5361 Views 0 comment Print

Dhabriya Polywood Limited Vs Union of India (Gujarat High Court) The short point for our consideration is whether, in fact, it was a bona fide mistake on the part of the writ applicant, or whether it was a mischievous act with a view to derive some illegal benefit, as asserted by Mr. Sharma, the learned […]

GST Dept. to Reimburse Pre Deposit in View of CIRP of Binani Cement: HC

April 27, 2022 2229 Views 0 comment Print

Ultratech Nathdwara Cement Limited Vs Assistant Commissioner (Rajasthan High Court) This bunch of Sales Tax Revisions involves identical questions of facts and law and hence, the same is being decided together by a common order. These revisions have been preferred by the petitioner M/s. UltraTech Nathdwara Cement Limited for assailing the order dated 28.12.2020 passed […]

User Manual for filing ‘Kerala Flood Cess Annual Return’

April 26, 2022 7626 Views 2 comments Print

File No.CT/10077/2019-GSTINFO1 User Manual for Kerala Flood Cess (KFC) Annual Return 1. Menu Click the ‘Annual Return’ 2. List of pending annual return List of pending annual returns will be available and one can proceed by clicking the button ‘Prepare online’ 3. Annual Return Filing Page On clicking the ‘prepare online‘ button the following page […]

GST on Royalty on Mining treating it as Licensing Services – Whether Legal?

April 26, 2022 8124 Views 0 comment Print

The Govt. is sending ‘Intimation on DRC-1 for payment of 18% GST on Reverse charge basis on Royalty paid on mining lease’, under HSN code 997337.

Report on raising GST Rates on 143 items is misleading

April 26, 2022 4515 Views 1 comment Print

It has been noted that a section of the media has reported that feedback has been sought from States regarding a suggestion for raising Good & Services Tax (GST) rates on 143 items.

Scrutiny of Returns in GST

April 26, 2022 31173 Views 0 comment Print

Section 61 of the CGST Act, 2017, empowers the proper officer to scrutinize a return and related particulars furnished by the registered person to verify the correctness of the return and inform him of the discrepancies noticed, if any, and seek his explanation thereto.

Owner can seek redemption of confiscated goods/conveyances even after confiscation order

April 25, 2022 2505 Views 0 comment Print

Shel Singh Purohit Vs Commercial Taxes Officer (Karnataka High Court) The text of provision of Sec. 129 of the Act provides for detention of the goods along with the transport vehicle and Sec.130 provides for the confiscation of the same on certain grounds, as contended by learned AGA is true; however, sub-section (2) of Sec. […]

SOP for filing cases arising from Regulatory functions of MahaRERA

April 25, 2022 1203 Views 0 comment Print

MAHARASHTRA REAL ESTATE REGULATORY AUTHORITY Order No. 29/2022 Date 25/04/2022 No. MahaRERA/Secy/File No.27/ 108 /2022 Sub: – Standard Operating Procedure for filing cases arising from Regulatory functions of MahaRERA Whereas, Government of India has enacted the Real Estate (Regulation and Development) Act, 2016 (the Act) and all sections of the Act have come into force […]

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