GST Vidhi | GST Latest Articles


Clarification in Implications of Section 128A of the CGST Act, 2017 / GST Waiver Scheme / GST Amnesty Scheme / Instruction No. 02/2025-GST / Circular No. 248/05/2025-GST

Clarification in Implications of Section 128A of the CGST Act, 2017 / GST Waiver Scheme / GST Amnesty Scheme / Instruction No. 02/2025-GST / Circular No. 248/05/2025-GST

Input Service Distributor (ISD) in GST / What is ISD / Changes Effective from April 1, 2025

Understanding Input Service Distributor (ISD) in GST: Changes Effective from April 1, 2025

सीमा शुल्क और जीएसटी मामलों में गिरफ्तारी की शक्ति: सुप्रीम कोर्ट के नवीनतम दिशानिर्देश और कानूनी विश्लेषण

सीमा शुल्क और जीएसटी मामलों में गिरफ्तारी की शक्ति: सुप्रीम कोर्ट के नवीनतम दिशानिर्देश और कानूनी विश्लेषण

Frequently Asked Questions: Invoice Management System (IMS)

The FAQs issued, specifically related to the Invoice Management System (IMS), provide detailed guidance on managing invoices under GST

RCM on Legal Services / GST on Advocate Fees / GST on Legal Services / GST on Advocate Services , Senior Advocates and Firms of Advocates

Introduction to GST and Its Application to Legal Services / Legal Services and GST / Who is Considered a Supplier of Legal Services / Definition of an Advocate and a Senior Advocate

GST Vidhi | GST Latest Advance Ruling


M/s. GACL-NALCO Alkalies & Chemicals Pvt. Ltd. Vs Gujarat Appellate Authority for Advance Ruling (GAAAR)

Ineligibility of Input Tax Credit (ITC) on Leasehold Land Premium Paid for Setting Up a Caustic Soda Plant

M/s. GSPC (JPDA) Ltd VS Gujarat Appellate Authority for Advance Ruling (GAAAR)

Applicability of GST on Settlement Fees Paid for Termination of Contract

M/s Karam Green Bags Vs Gujarat Appellate Authority for Advance Ruling (GAAAR)

Classification of Polypropylene Non-Woven Bags under GST – Gujarat Appellate Authority for Advance Ruling (GAAAR)

M/s Vadilal Industries Ltd. Vs Gujarat Appellate Authority for Advance Ruling (GAAAR).

Classification of Various Types of Paratha under GST – Gujarat Appellate Authority for Advance Ruling (GAAAR)

M/s Wago Private Limited Vs Gujarat Appellate Authority for Advance Ruling (GAAAR)

Ventilation Systems installed in a factory are treated as "immovable property" under GST law – Gujarat AAR Ruling

GST Vidhi | GST Latest Case Law


Agni Estate Foundations Private Ltd. vs. State Tax Officer (Madras High Court)

Reclassification of GST Demand Notices From Section 74 to Section 73: High Court Upholds Assessee's Right to Amnesty Benefits

Micromini vs. Assistant Commissioner (ST) (FAC) – Madras High Court

Order Can not be Issued for Exceeding Show Cause Notice Scope – Madras High Court

M/S Continental Cement Company vs. Union of India & Others (Allahabad High Court)

Excise Duty Demands and Penalties Must Be Backed by Substantial, Tangible Evidence, Rather Than Mere Suspicions or Fabricated Allegations - Allahabad High Court

M/S Kalaivani Enterprises vs. Assistant Commissioner (ST) & Others (Madras High Court)

Adjudicating Authorities Cannot Pass Unilateral Orders Without Hearing The Affected Party / Personal Hearing is Mandatory in GST Proceedings – MADRAS HIGH COURT

M/S Rajat Infra Developers Private Ltd vs. Union of India & Others ( Allahabad High Court )

Allahabad High Court Upholds Provisional Attachment of Bank Account Under Section 83 of GST Act, Grants Liberty to File Appeal

GST Vidhi | GST Latest Notifications


Notification No. 11/2025-Central Tax

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

Notification No. 10/2025-Central Tax

Seeks to amend notification No. 02/2017-Central Tax.

Notification No. 09/2025-Central Tax

Seeks to bring rules 2, 8, 24, 27, 32, 37, 38 of the CGST (Amendment) Rules, 2024 in to force

Notification No. 06/2025-Union Territory Tax (Rate)

Seeks to amend Notification 12/2017- Union Territory Tax (Rate), dated 28th June, 2017 to implement the recommendations of the 55th GST Council..

Notification No. 05/2025-Union Territory Tax (Rate)

Seeks to amend Notification No 11/2017- Union Territory Tax (Rate) dated 28th June, 2017 to implement the recommendations of the 55th GST Council.

GST Vidhi | GST Latest Circulars


Circular No. 248/05/2025-GST

Various issues related to availment of benefit of Section 128A of the CGST Act, 2017

Circular No. 247/04/2025-GST

Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 55th meeting held on 21st December, 2024, at Jaisalmer.

Circular No. 246/03/2025-GST

Clarification on applicability of late fee for delay in furnishing of FORM GSTR-9C

Circular No. 245/02/2025-GST

Clarifications regarding applicability of GST on certain services.

Circular No. 244/01/2025-GST

Regularizing payment of GST on co-insurance premium apportioned by the lead insurer to the co-insurer and on ceding /re-insurance commission deducted from the reinsurance premium paid by the insurer to the reinsurer.

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