GST Vidhi | GST Latest Articles


Stay on Recovery of Demand till Appellate Tribunal Comes into Operation

How to Avail Stay on Recovery / Pre-deposit or Undertaking / Step-by-Step Process to File DRC-03A

RCM On Business Facilitator Services Under GST / GST On Business Facilitator Services – A Simple Guide

GST On Business Facilitator Services / Who Can Be a Business Facilitator? / Exemptions Under GST

GST on Virtual Digital Assets / Taxability of VDA Transactions - A Simplified Overview

What are Virtual Digital Assets (VDAs)? Are VDAs Goods or Services under GST? Taxability of VDA Transactions

Appeal Against Waiver Order (SPL-07) / How To File Appeal Against Order In Form SPL07

Understanding How to Respond to Rejection of Waiver Application Under Rule 164 and Section 128A

GST on Electronic Commerce Operators (ECOs): A Complete Guide

Who is an Electronic Commerce Operator? Requirements for GST Registration / Reverse Charge Mechanism (RCM) on ECO Services

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 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

M/s Ganpati International Through its Proprietor Sh. Anil Kumar v. Commissioner of CGST, Delhi North & Ors. (Delhi High Court)

Rectification Was Adjudicated By The Wrong Department, And No Personal Hearing Was Given - Delhi High Court Quashed The Demand

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. 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.

Circular No. 246/03/2025-GST

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

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