GST Vidhi | GST Latest Articles


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

Major Amendments or Changes in Form GSTR-9 and GSTR-9C: Notification No. 13/2025 – Central Tax

The Government has notified significant amendments in Form GSTR-9 (Annual Return) through Notification No. 13/2025 – Central Tax, dated 17th September 2025.

GST Rate And HSN On Harvesting, Threshing Construction And Earthmoving Machinery, Agricultural Equipment, Dairy Machinery, Food-Processing Units, And Printing Machines Machinery & Mechanical Appliances (Chapter 84)

Chapter 84 – Machinery and Mechanical Appliances. This chapter covers a wide range of products, from construction and earthmoving machinery to agricultural equipment, dairy machinery, food-processing units, and printing machines

Advisory: New Changes in Invoice Management System (IMS) Dated: September 23rd, 2025

The Goods and Services Tax Network (GSTN) has issued an advisory regarding significant new changes in the Invoice Management System (IMS)

GST Vidhi | GST Latest Advance Ruling


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.

M/s New Horizon Development Company Private Limited Vs Authority for Advance Ruling, Karnataka (AAR No. KAR ADRG 22/2025)

GST On Turf Materials / GST On Artificial Turf Supplies / GST Rate for Artificial Turf Supplies and Installation:

M/s Shri Keshav Cement and Infra Ltd. Vs Authority for Advance Rulings (AAR), Karnataka (AAR No. KAR ADRG 26/2019)

Input Tax Credit on Captive Solar Power Plant: M/s Shri Keshav Cement and Infra Ltd.

GST Vidhi | GST Latest Case Law


M/s Harilaxmi Alloys Pvt. Ltd. vs. State of U.P. & 2 Others (Allahabad High Court)

Section 130 Cannot Be Invoked Merely On Account Of Excess Stock Found During Survey– Allahabad High Court

M/s Mark Agencies vs. Department of Trade and Taxes & Another (Delhi High Court)

Section 161 of CSGT Act - Rejection Of Rectification Application Without Hearing Is Illegal – Delhi High Court

Intuitive Commerce Pvt. Ltd. vs. Chief Commissioner of CGST, West Delhi Commissionerate & Another (Delhi High Court)

Delhi High Court Dismisses Second Writ Petition Filed Against GST Registration Cancellation for Repeated Litigation on the ground of laches and maintainability

Infigon Ventures Pvt. Ltd. vs. Superintendent Central Goods and Services Tax, Delhi West Range 134 & Another (Delhi High Court)

Revocation of GST Registration Cancellation – Delhi High Court Orders Restoration Subject to Filing of All Pending Returns with Penalty

Ganpati Polymers vs. Commissioner of Central Goods and Service Tax & Another (Delhi High Court)

GST Fake Firms Case: Court Dismisses Writ Petition And Imposes Penalty For Non-Participation Despite Multiple Hearing Opportunities

GST Vidhi | GST Latest Notifications


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

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

Notification No. 10/2025-Union Territory Tax (Rate)

Seeks to supersede Notification No. 2/2017- Union Territory Tax (Rate) dated 28.06.2017.

Corrigendum to Notification No. 10/2025 – Union Territory Tax (Rate) dated 17.09.2025

Corrigendum to Notification No. 10/2025 – Union Territory Tax (Rate) dated 17.09.2025

Notification No. 09/2025-Union Territory Tax (Rate)

Seeks to supersede Notification No. 1/2017- Union Territory Tax (Rate) dated 28.06.2017.

Notification No. 08/2025-Union Territory Tax (Rate)

Seeks to amend Notification No 17/2017-Union Territory (Rate), dated 28th June, 2017 to implement the recommendations of the 55th GST Council..

GST Vidhi | GST Latest Circulars


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

Circular No. 249/06/2025-GST

Generation and quoting of Document Identification Number(DIN) on any communication issued by the officers of the Central Board of Indirect Taxes and Customs (CBIC) to tax payers and other concerned persons

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.

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