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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 957 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 183 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 522 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 687 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 24 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 51 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 273 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


FIR cannot be registered in entry tax evasion cases in absence of provision under VAT Act

December 9, 2022 1926 Views 0 comment Print

HC held that in case of tax evasion, FIR cannot be registered as the VAT Act does not provide any provisions authorizing the same.

Higher sales in GSTR-1 and lower tax liability in GSTR-3B

December 9, 2022 19728 Views 0 comment Print

Menace of fake billing whereby seller was showing higher sales in FORM GSTR-1 to enable a purchaser to claim ITC but report suppressed sales in FORM GSTR-3B to lower GST liability.

GST registration restored which was cancelled without due service of Show Cause Notice

December 9, 2022 1059 Views 0 comment Print

HC set aside order cancelling GST Registration on the grounds that SCN was not duly issued for cancellation of registration by State Tax Officer.

GST on Real Estate – Joint Development Agreements (JDA)

December 8, 2022 28506 Views 1 comment Print

Under joint development agreements, two or more parties join hands to carry out a common project for a profit. Typically, parties work on principal-to-principal basis and divide roles and responsibilities on the basis of experience, and resources of each party. Say, landowner brings in land and developer undertake construction on such land.

Books of Accounts & Records Under GST

December 8, 2022 13707 Views 1 comment Print

Recently you might be aware that, so many numbers of notices are received by a various registered persons from GST authorities both central and state for the period from 2017-18 to 2020-21.

Cancelled GST registration be restored subject to conditions in paragraph 229 of order of Tvl. Suguna Cutpiece Centre case

December 8, 2022 3168 Views 0 comment Print

HC directed the petitioner to file the pending GST returns thereafter the GST registration cancelled, on account of non-filing of GST return for continuous period of 6 months, will be restored.

Notice is mandatory for physical verification of place of business under Rule 25 of CGST Rules, 2017

December 8, 2022 14595 Views 0 comment Print

Bimal Kothari Vs Assistant Commissioner (DSGST) & Ors (Delhi High court) The Hon’ble Delhi High Court (“the High Court”) in the case of M/s. Bimal Kothatri v. Assistant Commissioner (DSGST) & Ors. [(W.P.(C) 9207/2019 & CM No. 37947/2019] dated November 01, 2022, held that cancellation of GST registration is not sustainable when no notice was […]

Bail granted in GST evasion case on failure of investigation agency to lead any pre-charge evidence

December 8, 2022 1308 Views 0 comment Print

Punjab & Haryana High Court held that in the present GST evasion case the investigation stands concluded and the investigation agency has failed to lead any pre-charge evidence even after passing of almost 6 months. Bail granted.

GST on services provided to parent company relating to test benches in the name of MRO services

December 8, 2022 1338 Views 0 comment Print

In re Testmesures Spherea Solutions Private Limited (GST AAR Karnataka) The Karnataka Authority of Advance Ruling (“the KAAR”) in Re: M/s Testmesures Spherea Solutions Private Limited [KAR ADRG 46/2022 dated December 2, 2022] denied to grant Goods and Service Tax (“GST”) concession as the service of supply of test bunch equipment does not amounts to […]

Weekly newsletter from Chairman, CBIC dated: 06.12.2022

December 8, 2022 663 Views 0 comment Print

Changes would need to be made to existing laws regulating cross border trade viz. the Sea Customs Act, 1878; the Inland Bonded Warehouses Act, 1896; the Land Customs Act, 1924 and the Indian Aircraft Act, 1934. With a view to consolidate provisions of the separate laws into one comprehensive act, the Customs Act, 1962 was enacted in 1962

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