GST Vidhi | GST Latest Articles


Advisory & FAQs on Electronic Credit Reversal and Re-claimed Statement and RCM Liability/ITC Statement

Why this Advisory is Important? Electronic Credit Reversal and Re-claimed Statement – Concept and Purpose

GST on Broker Services for Arranging Trucks for Goods Transport Agency (GTA)

Whether Broker Services are Exempt like Road Transport / Is the service of arranging trucks taxable?

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

GST Vidhi | GST Latest Advance Ruling


M/s. Deeraj Goyal Vs Andhra Pradesh Authority for Advance Ruling (AAR) (AAR No. 08/AP/GST/2021 dated 18.01.2021)

GST Classification of Broker Services for Arranging Trucks for GTA (M/s. Deeraj Goyal Vs Andhra Pradesh Authority for Advance Ruling (AAR))

M/s SRS Industries Vs. Authority for Advance Ruling Tamil Nadu ( Advance Ruling No. 34/ARA/2025, dated 01.09.2025)

GST on Fly Ash Bricks / GST Rate on Fly Ash Bricks / HSN Code of Fly Ash Bricks– Classification, Rate, ITC and Other Clarifications (AAR Tamil Nadu – M/s SRS Industries)

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

GST Vidhi | GST Latest Case Law


M/s Prime Perfumery Works vs. Assistant Commissioner of Central Tax & Another (Karnataka High Court)

Refund of IGST on Exports Cannot Be Denied Merely for Non-Filing of LUT Prior to Export - Prime Perfumery Works vs. Assistant Commissioner of Central Tax & Another

M/s Krazybee Services Private Limited vs. Additional Director, DGGI & Another (Karnataka High Court)

Liquidated Damages Are Not Taxable Under GST - Krazybee Services Private Limited vs. Additional Director, DGGI

M/s Victoria Hardware and Paints vs. State of Uttar Pradesh & Others (Allahabad High Court)

Ex-Parte Order Under Section 73 Liable to Be Quashed for Denial of Personal Hearing and Violation of Natural Justice - Victoria Hardware and Paints vs. State of Uttar Pradesh

M/s Sriba Nirman Company vs. Commissioner (Appeals) & Others (Andhra Pradesh High Court)

Non-Filing of Monthly GST Returns Can Amount to Wilful Suppression Attracting Section 74 Penalty

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