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GST Notifications

Latest Articles


Extension of GST Filing Deadlines for December 2024 & Oct-Dec 2024 Quarter

Goods and Services Tax : The Central Board of Indirect Taxes and Customs (CBIC) has announced significant extensions to the deadlines for filing Goods and ...

January 13, 2025 3306 Views 0 comment Print

Understanding Treatment of Vouchers under GST: New Perspective

Goods and Services Tax : CBIC issues guidance on GST treatment of vouchers, addressing distribution models, unredeemed vouchers, and associated services to...

January 4, 2025 3672 Views 0 comment Print

Analysis of Notifications and Circulars for Week ending 29th December 2024

CA, CS, CMA : Key updates from Income Tax, GST, DGFT, RBI, and more for the week ending 29th Dec 2024....

January 1, 2025 2775 Views 0 comment Print

Analysis of Notifications & Circulars for Week ending 22nd December 2024

CA, CS, CMA : Review of significant legal, tax, GST, and SEBI updates during the week ending 22nd December 2024, including new guidelines and ju...

December 25, 2024 4533 Views 0 comment Print

Key December 2024 Compliance Deadlines

Goods and Services Tax : Complete essential compliance tasks by 31st Dec 2024, including filing income tax returns, GST annual returns, CSR reports, and RB...

December 23, 2024 2124 Views 0 comment Print


Latest News


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 2313 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 276 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 795 Views 0 comment Print

GST on Educational Services and Exemptions

Goods and Services Tax : GST on commercial training is 18%, while educational institutions' services and books are exempt. Details of GST collection and me...

February 12, 2025 864 Views 0 comment Print

GST Taxpayers, Stay Alert: Protect Against GST Phishing Scams

Goods and Services Tax : Avoid GST phishing scams. GSTN never asks for personal details via calls, emails, or SMS. Verify sources and avoid clicking on unt...

February 12, 2025 4518 Views 1 comment Print


Latest Judiciary


Allahabad HC grants stay on recovery, noting challenges to CGST Rule 96(10)

Goods and Services Tax : Allahabad HC grants stay on recovery against Saru Silver Alloys Pvt Ltd, noting challenges to Rule 96(10) of CGST Rules, 2017, ami...

January 1, 2025 588 Views 0 comment Print

SC allows 4 weeks extension to open common GST portal for Tran 1 & Tran 2

Goods and Services Tax : Supreme Court allows 4 weeks extension to open common portal for Tran 1 & Tran 2 Hon’ble Supreme Court while hearing an appl...

September 2, 2022 7704 Views 0 comment Print

GST: HC orders release of conveyance & goods being of perishable nature

Income Tax : M. K. Traders Vs UOI (Gujarat High Court) Conveyance and the goods came to be detained applying the provisions of Section 130 of t...

July 10, 2019 2481 Views 0 comment Print

Deliberate issue of incorrect invoice is an offence U/s. 122(1)(i): NAA

Goods and Services Tax : Respondent had issued incorrect invoices while selling the above products to his recipients as he had incorrectly shown the base p...

May 10, 2019 16887 Views 2 comments 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 1374 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 162 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 222 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 309 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 3510 Views 0 comment Print


CGST Rate Schedule notified under section 9(1)

June 28, 2017 249003 Views 0 comment Print

Central Government hereby notifies the rate of the central tax of- (i) 2.5 per cent. in respect of goods specified in Schedule I, (ii) 6 per cent. in respect of goods specified in Schedule II, (iii) 9 per cent. in respect of goods specified in Schedule III, (iv) 14 per cent. in respect of goods specified in Schedule IV, (v) 1.5 per cent. in respect of goods specified in Schedule V, and (vi) 0.125 per cent. in respect of goods specified in Schedule VI

GST (Compensation to States) Act, 2017 applicable from 1st July 2017

June 28, 2017 3477 Views 1 comment Print

Seeks to appoint the 1st day of July, 2017, as the date on which all the provisions of Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017) shall come into force

UTGST on intra-State supplies of certain Services by e-commerce operator

June 28, 2017 1059 Views 0 comment Print

Government hereby notifies that in case of the following categories of services, the tax on intra- State supplies shall be paid by the electronic commerce operator –

Govt notifies Specialised agencies entitled to claim refund of UTGST

June 28, 2017 765 Views 0 comment Print

Specialised agencies entitled to claim a refund of taxes paid on the notified supplies of goods or services or both received by them under UTGST Act

Supplies which are not eligible for refund of unutilised ITC under UTGST Act

June 28, 2017 1011 Views 0 comment Print

CG notifies that no refund of unutilised input tax credit shall be allowed under clause (xiv) of section 21 of the said Union Territory Goods and Services Tax Act, read with sub-section (3) of section 54 of the said Central Goods and Services Tax Act, in case of supply of services specified in sub-item (b) of item 5 of Schedule II of the Central Goods and Services Tax Act, 2017.

What not to be treated as supply of goods or service under UTGST Act

June 28, 2017 909 Views 0 comment Print

Activities or transactions undertaken by the Central Government or State Government or any local authority in which they are engaged as public authority, shall be treated neither as a supply of goods nor a supply of service, n

Services on which UTGST payable under reverse charge mechanism

June 28, 2017 2760 Views 0 comment Print

Government notifies the categories of services on which union territory tax will be payable under reverse charge mechanism under UTGST Act

Exemptions on supply of services under UTGST Act notified

June 28, 2017 16767 Views 0 comment Print

Govt hereby exempts the intra- State supply of services of description specified in column (3) of the Table below from so much of the Union Territory Tax leviable thereon under sub-section (1) of section 7 of the said Act, as is in excess of the said tax calculated at the rate specified in the corresponding entry in column (4) of the said Table, unless specified otherwise, subject to the relevant conditions specified in the corresponding entry in column (5) of the said Table, namely:-

Tax Rates for supply of services under UTGST Act, 2017

June 28, 2017 3972 Views 0 comment Print

Central Government notifies that the union territory tax, on intra-State supply of services shall be levied at the rate as specified in below table

UTGST exemption for dealers operating under Margin Scheme

June 28, 2017 723 Views 0 comment Print

Central Government hereby exempts intra- State supplies of second hand goods received by a registered person, dealing in buying and selling of second hand goods and who pays the Union territory tax on the value of outward supply of such second hand goods

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