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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


Legality of Consolidated GST SCN by Clubbing of More Than One Financial Year

Goods and Services Tax : Is clubbing multiple financial years in a GST show cause notice legal? Explore judicial rulings and legal interpretations under Se...

March 10, 2025 1026 Views 0 comment Print

Pink Tax: Gender-Based Pricing Discrimination

Goods and Services Tax : Pink Tax refers to the higher prices women pay for similar products and services compared to men. Learn about its impact, history,...

March 10, 2025 75 Views 0 comment Print

Impact of Recent Tax Reforms on MSMEs In India: Challenges & Growth

Goods and Services Tax : Introduction to MSMEs[1] Micro, small, and medium enterprises (MSMEs) are a vital component of India’s economy, contributing...

March 10, 2025 189 Views 0 comment Print

Failure to Register under GST law amounts to deliberate tax evasion: Madras HC

Goods and Services Tax : Madras HC rules failure to register under GST law constitutes deliberate tax evasion. Case highlights tax liability, penalties, an...

March 10, 2025 525 Views 0 comment Print

Input Service Distributor (ISD) Provisions simplified

Goods and Services Tax : Explore simplified Input Service Distributor (ISD) provisions under GST, mandatory from April 2025, detailing credit distribution,...

March 9, 2025 690 Views 0 comment Print


Latest News


Weekly Income Tax and GST Updates (10-16 Feb 2025)

CA, CS, CMA : Get the latest Income Tax and GST notifications, updates, and circulars from February 10 to 16, 2025, including ITR filing deadlin...

February 17, 2025 1029 Views 0 comment Print

KSCAA Representation on Streamlining GST Registration Process

Goods and Services Tax : KSCAA highlights issues in GST registration, suggesting uniform SOPs, better verification, geocoding fixes, transparency, and supp...

February 15, 2025 2331 Views 0 comment Print

KSCAA Calls for Professional Tax Portal Upgrades to Resolve OTP & Payment Issues

Goods and Services Tax : Karnataka CA Association urges upgrades to the Professional Tax portal, addressing issues like OTP errors, payment glitches, and l...

February 15, 2025 282 Views 0 comment Print

Decline in West Bengal’s GST Share and Government Response

Goods and Services Tax : West Bengal's GST share dropped from 4.6% in 2019-20 to 4% in 2024-25. Learn about factors affecting revenue, government measures,...

February 12, 2025 300 Views 0 comment Print

Exemption of GST On Health & Life Insurance Premium

Goods and Services Tax : Government addresses GST exemption on health & life insurance premiums, forming a GoM for review. Key updates on current exemption...

February 12, 2025 813 Views 0 comment Print


Latest Judiciary


Parallel Tax Proceedings Under CGST: Calcutta HC Stays Coercive Action

Goods and Services Tax : The Calcutta High Court stayed coercive action against R.K. Enterprise, citing Section 6(2)(b) of the CGST/WBGST Act, prohibiting ...

March 10, 2025 27 Views 0 comment Print

MVU Personnel Supply Under Livestock Scheme Not GST-Exempt: AAR West Bengal

Goods and Services Tax : West Bengal AAR rules that the supply of MVU personnel under the Livestock Health & Disease Control Scheme is not exempt under Not...

March 10, 2025 54 Views 0 comment Print

Madras HC quashes GST Order Due to Denied Hearing; Orders 10% Tax Deposit for Reassessment

Goods and Services Tax : Madras High Court quashes GST order against P. Rajasekaran, citing violation of natural justice. Petitioner granted relief on depo...

March 9, 2025 282 Views 0 comment Print

Orissa HC Denies Pre-Arrest Bail to GST Officer in Fraud Case

Goods and Services Tax : Orissa High Court denies pre-arrest bail to GST Officer accused of embezzling ₹71.03 lakhs, citing the seriousness of the econom...

March 9, 2025 117 Views 0 comment Print

Gujarat HC Quashes GST Demand Order for Violation of Natural Justice

Goods and Services Tax : Gujarat High Court sets aside a GST demand order for violating natural justice by denying a personal hearing, remanding the matter...

March 9, 2025 246 Views 0 comment Print


Latest Notifications


GST Council Forms GoM on Disaster Cess Implementation

Goods and Services Tax : A Group of Ministers (GoM) is set up to evaluate the feasibility of a special cess under GST for disaster relief and recommend a u...

March 7, 2025 1515 Views 0 comment Print

GST Council Revises Group of Ministers for Revenue Analysis

Goods and Services Tax : The GST Council reconstitutes the GoM on Revenue Analysis with new terms of reference to assess revenue trends, compliance, and po...

March 7, 2025 201 Views 0 comment Print

Rajasthan GST Virtual Hearing Guidelines 2025

Goods and Services Tax : Rajasthan mandates virtual hearings for GST cases. Learn about the process, requirements, and compliance under the new guidelines ...

March 6, 2025 270 Views 0 comment Print

Weekly newsletter from Chairman, CBIC dated 03/03/2025

Goods and Services Tax : CBIC issues KYC compliance clarifications for couriers, reports on significant drug seizures, overvaluation cases, and announces p...

March 4, 2025 336 Views 0 comment Print

GSTN Advisory: Directors Can Opt for Biometric Authentication Locally

Goods and Services Tax : GSTN allows company directors to complete biometric authentication at any GST Suvidha Kendra in their home state. Read the latest ...

March 4, 2025 3600 Views 0 comment Print


Transaction cannot be suspected when GST registration of other end dealer is cancelled with retrospective effect

December 29, 2022 2931 Views 0 comment Print

HC set aside the order passed by 7 Revenue Department cancelling GST Registrations of assessee on the grounds of suspicion. Held that, the transaction cannot be suspected merely on the grounds that the GST Registration of the other-end dealer was cancelled with retrospective effect.

GST Registration Cancellation not valid if SCN issued in Wrong Form

December 29, 2022 6393 Views 0 comment Print

Pankaj Cottage Vs GST Officer (Kerala High Court) Show cause notice issued to the petitioner has been issued in Form GST REG-31. That form is to be issued in relation to proceedings for suspension of registration and is issued with reference to Rule 21A of the CGST/SGST Rules. It is clear that Form GST REG-31 […]

18% GST rate applicable on supply of Services to Uttar Pradesh Jal Nigam

December 29, 2022 1308 Views 0 comment Print

In re Indian Hume Pipe Company Ltd. (GST AAR Uttar Pradesh) Question a- Whether the supply of Services by the Applicant to M/s. UTTAR PRADESH JAL NIGAM is covered by Notification No. 15/2021 Central Tax (Rate), dated 18th November, 2021 r/w. Notification No.22/2021- Central Tax (Rate), dated 31st December, 2021. Answer a- Answered in negative. Question b- If […]

Eco-friendly expandable paper wrap (honeycomb paper for wrapping) falls under HSN 48239013

December 29, 2022 1281 Views 0 comment Print

Whether HSN applicable to eco-friendly expandable paper wrap (honeycomb paper for wrapping) is 48239013 or 480840902

GST on welding, painting, etc. of rail lines/tracks

December 29, 2022 1572 Views 0 comment Print

In re India Thermit Corporation Limited (GST AAR Uttar Pradesh) Whether the activities undertaken by the Applicant for the Indian Railways are classified under Entry 3(v)(a) of Notification No. 8/2017-Integrated Tax (Rate) dated 28.06.2017 and the benefit of concessional rate of GST of 12% can be availed in respect of the said supply? Answer- Replied […]

GST: Relief for Recipients incase of GSTR-2A Vs 3B mismatch

December 29, 2022 22890 Views 0 comment Print

Welcome relief from CBIC Circular 183/15/2022-GST to help recipients navigate GSTR-2A Vs 3B mismatch issues. Find out more!

No Refund of unutilised ITC on Works Contract for Construction Services

December 29, 2022 15927 Views 2 comments Print

Attempting to understand if there is a refund of unutilised ITC on Works Contract for Construction Services under the GST regime? This blog post provides detailed analysis to answer this question.

GST on Online Gaming Companies: An Industry Conundrum

December 29, 2022 8766 Views 2 comments Print

Under Online Gaming, the gaming company charge from the payer/participants an amount which has two elements – one Platform Fees or Entry Fee, which is about 15% to 20% of the amount collected.

GST on No Claim Bonus & Applicability of E-invoicing w.r.t an entity

December 29, 2022 3426 Views 0 comment Print

Whether the deduction on account of No Claim Bonus allowed by the insurance company from the insurance premium payable by the insured, can be considered as consideration for the supply provided by the insured to the insurance company, for agreeing to the obligation to refrain from the act of lodging insurance claim during the previous year(s)?

Tax Invoice, Debit Note And Credit Note under GST

December 29, 2022 26118 Views 0 comment Print

Understanding Tax Invoice, Debit Note and Credit Note under GST: Section 31 & 34 of the CGST Act 2017. Learn about quantity, value, tax charged and other particulars of a tax invoice.

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