GST Vidhi | GST Latest Articles


Clarification on Filing Appeals in Cases of NIL Demand under GST

The right to appeal cannot be defeated by procedural or technical limitations

GST Registration under Rule 14A – A Simplified Scheme for Small Taxpayers

Introduction to Rule 14A / Who Can Opt for Registration under Rule 14A? / Registration Process under Rule 14A

GST Applicability on Services Provided by GTA to Another GTA

Nature of Transaction Between GTA and GTA : Taxability When One GTA Provides Transportation Service to Another GTA

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 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 Pacific Sales Corporation v. Joint Commissioner of Commercial Taxes Appeals & Another / High Court of Karnataka / Date of Judgment: 28 January 2026 / W.P. No. 39523 of 2025 (T-RES)

Karnataka High Court Sets Aside Ex-Parte GST Assessment and Non-Speaking Appellate Order for Failure to Consider Taxpayer’s Contentions and Documents

M/s Pragathi Associates v. Commissioner of Commercial Taxes & Others / High Court of Karnataka / Date of Judgment: 7 January 2026 / W.P. No. 37461 of 2025 (T-RES)

Karnataka High Court Sets Aside Ex-Parte GST Assessment Order Passed Due to Non-Response to Portal Notices and Restores Matter for Fresh Adjudication

E. Ishitha & Another v. Union of India & Others / High Court of Karnataka

Karnataka High Court Refuses to Interfere With GST Arrest Proceedings and Holds That Judicial Review Against Arrest Under Special Acts Must Be Exercised Sparingly

M/s Informart (India) Private Ltd. v. Joint Commissioner of Commercial Taxes (Appeals) & Another / High Court of Karnataka / 13 January 2026 / W.P. No. 38839 of 2025 (T-RES)

Karnataka High Court Holds That Limitation for GST Appeal Against Rectification Order Must Be Calculated From Date of Rectification Order and Not Original Assessment Order

M/s Jaydeep Enterprises v. State of Karnataka & Others / High Court of Karnataka / 29 January 2026 / W.P. No. 1541 of 2026 (T-RES)

Karnataka High Court Sets Aside Ex-Parte GST Adjudication Orders and Recovery Proceedings After Granting Taxpayer Opportunity to Reply to Show Cause Notices

GST Vidhi | GST Latest Notifications


Notification No. 02/2025-Compensation Cess (Rate)

Seeks to amend Notification No. 1/2017- Compensation Cess (Rate) dated 28.06.2017.

Notification No. 19/2025-Union Territory Tax (Rate)

Seeks to amend Notification 09/2025- Integrated Tax (Rate), to prescribe GST rates on tobacco products.

Notification No. 18/2025-Union Territory Tax (Rate)

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

Notification No. 17/2025-Union Territory Tax (Rate)

Seeks to amend Notification No 17/2017 - Union Territory (Rate), dated 28th June, 2017 to implement the recommendations of the 56th GST Council.

Notification No. 16/2025-Union Territory Tax (Rate)

Seeks to amend Notification 12/2017- Union Territory Tax (Rate), dated 28th June, 2017 to implement the recommendations of the 56th GST Council.

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