GST Vidhi | GST Latest Articles


Changes in GSTR-9 and GSTR-9C for FY 2024-25 – Complete Guide to file Annual Return

How to prepare GSTR-9 and 9C for FY 2024-25 - Changes in GSTR-9 and GSTR-9C for FY 2024-25 – Complete Guide to file Annual Return

Blocked Input Tax Credit under Section 17(5) of the CGST Act, 2017 – A Practical Analysis with Recent AAR Cases

Blocked Input Tax Credit under Section 17(5) of the CGST Act, 2017 – A Practical Analysis with Recent AAR Cases

How to Register for a CRA Account in Canada – A Complete Step-by-Step Guide

Understanding the CRA Account / Why You Should Register for a CRA Account / How to Register for a CRA Account in Canada – A Complete Step-by-Step Guide

GST/HST Returns in Canada – A Complete Guide for Businesses

Introduction to GST/HST Returns / Reporting Periods and Filing Deadlines / How to File GST/HST Returns / Filing Rebate Applications

GST Vidhi | GST Latest Advance Ruling


Amman Blue Metals Vs. Authority for Advance Ruling: Tamil Nadu (Advance Ruling No.: 30/AAR/2025 / Date of Ruling: 18 August 2025 )

Applicability of Reverse Charge Mechanism (RCM) on Purchase of M-Sand, P-Sand, Blue Metals, Boulders, and Hollow Bricks from Unregistered Persons

Shibaura Machine India Private Limited Vs. Authority For Advance Ruling, TAMIL NADU

Eligibility of Input Tax Credit (ITC) on Fire-Fighting System and Public Health Equipment for Factory Expansion

M/s. Shibaura Machine India Private Limited Vs Authority For Advance Ruling, Tamil Nadu (Advance Ruling No.: 32/ARA/2025 )

Eligibility of Input Tax Credit (ITC) on Electrical Installation Work for Factory Expansion

M/s Sisinty Private Limited Vs. Authority for Advance Ruling, Karnataka (AAR No. KAR ADRG 27/2025)

GST On Market Led Fee-Based Services” (MLFBS) scheme / GST Exemption on NSDC-Aligned Courses

M/s Maarq Spaces Pvt. Ltd., Bengaluru Vs. Karnataka Authority for Advance Rulings (Order No.: KAR ADRG…/2019)

GST On Development of Residential Plots by Developer Under JDA: AAR Analysis of Maarq Spaces Pvt. Ltd.

GST Vidhi | GST Latest Case Law


Neeyamo Enterprise Solutions Private Limited vs. Commercial Tax Officer (Intelligence) (Madurai Bench, Madras High Court)

GST Department cannot invoke Section 74 without specific allegations of fraud, wilful misstatement or suppression of facts—Madras High Court

Ashok Ghosh vs. State of West Bengal & Others (Calcutta High Court)

GST Appeal Delay Can Be Condoned Beyond Four Months — Section 107(4) Not Mandatory - Calcutta High Court

M/S G.S.Dixit, Unnao Vs. State Of U.P. Thru. Commissioner, State Tax, Lko. And 2 Others (WRIT TAX No. - 885 of 2023 : Allahabad High Court)

No Demand Beyond Notice: Allahabad High Court Quashes Arbitrary GST Order Against G.S. Dixit

M/S Singhal Iron Traders Vs. Additional Commissioner And Another (WRIT TAX No. - 1357 of 2022 - Allahabad High Court)

Genuine Buyer Cannot Be Punished for Supplier’s Later Default: M/S Singhal Iron Traders Vs. Additional Commissioner

GST Vidhi | GST Latest Notifications


Notification No. 18/2025-Integrated Tax (Rate)

Seeks to amend notification No. 27/2018-IntegratedTax(Rate) dated 31.12.2018

Notification No. 18/2025-Central Tax (Rate)

Seeks to amend notification No. 26/2018-Central Tax(Rate) dated 31.12.2018.

Notification No. 18/2025-Central Tax

Seeks to notify the Central Goods and Services Tax (Fourth Amendment) Rules 2025

Notification No. 17/2025-Central Tax

Seeks to extend date of filing GSTR-3B.

Notification No. 11/2025-Union Territory Tax (Rate)

Seeks to amend Notification No. 3/2017- Union Territory Tax (Rate) dated 28.06.2017.

GST Vidhi | GST Latest Circulars


Circular No. : 254/11/2025-GST

Assigning proper officer under section 74A, section 75(2) and section 122 of the Central Goods and Services Tax Act, 2017

Circular No. : 253/10/2025-GST

Regarding withdrawal of circular No. 212/6/2024-GST.

Circular No. 252/09/2025-GST

Communication to taxpayers through eOffice - requirement of Document Identification Number (DIN)

Circular No. 251/08/2025-GST

Clarification on various doubts related to treatment of secondary or post-sale discounts under GST

Circular No. 250/07/2025–GST

Reviewing authority, Revisional Authority and Appellate Authority in respect of orders passed by Common Adjudicating Authority (CAA) for show cause notices issued by DGGI

GST Vidhi | GST Latest Orders


Instruction No. 02/2025-GST - Procedure to be followed in department appeal filed against interest and/or penalty only, related to Section 128A of the CGST Act, 2017

Procedure to be followed in department appeal filed against interest and/or penalty only, related to Section 128A of the CGST Act, 2017

Instruction No. 01/2025-GST

GUIDELINES FOR ARREST AND BAIL IN RELATION TO OFFENCES PUNISHABLE UNDER THE CGST ACT, 2017

Order No. 01/2022-Central Tax

Authorisation under clause (c) of sub-rule (4) of rule 96 of the Central Goods and Services Tax Rules, 2017

Order No. 01/2020-Central Tax

Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117(1A) of the Central Goods and Service Tax Rules, 2017 in certain cases

Order No. 02/2019-Central Tax

Appointment of common authority for the purpose of exercise of powers under sections 73,74, 75 and 76 of the CGST Act, 2017