GST Vidhi | GST Latest Articles


Reversal Of Input Tax Credit (ITC) for Non-payment of consideration Within 180 Days and Reavailment of input tax credit Under GST

GST ITC Rule – Reversal and Reclaim of Input Tax Credit If Payment Not Made Within 180 Days

Section 161 of GST Act– Rectification of Order / Procedure to File a Rectification Request under Section 161

Section 161 of GST Act– Rectification of Errors Apparent on the Face of the Record Under Goods and Services Tax

What Are Liquidated Damages? Key Characteristics of Liquidated Damages / Tax Implications under GST

GST On Compensation Amount / GST on Liquidated Damages: What Are Liquidated Damages?

Handling Inadvertently Rejected Invoices on IMS (Invoice Management Systems): A Practical Guide

Rectifying Wrong ITC Rejections on the Invoice Matching System (IMS) Without Additional Tax Liability

GST Exemption on Services by Individual Truck Owners to GTA and Hiring of Transport Vehicles: Explained Simply

GST On Transportation Services By Individual Truck Owner To Goods Transport Agency (GTA) / GST On Hiring Of Goods Transport Vehicle

GST Vidhi | GST Latest Advance Ruling


M/s. General Motors India Pvt. Ltd. Vs. Maharashtra Authority for Advance Ruling (AAR) (Order No.: GST-ARA-31/23-24/2024-25/B-_)

GST On Assignment Of Lease Rights / Sale Of Leasehold Land, Buildings & Machinery Under Asset Purchase Agreement: Maharashtra AAR Ruling

M/s. Godrej Residency Pvt. Ltd. Vs. Maharashtra Authority For Advance Ruling (Ruling No.: GST-ARA-37/2023-24/B-15 )

GST On Transfer of Ongoing Real Estate Project - Applicability of GST Rate for Transfer

GST On Shot Blasting Services Provided as Job Work - Classification and Tax Rate

Classification and Tax Rate on Shot Blasting Services Provided as Job Work

Srinacss Enviro Private Limited Vs. Tamil Nadu Authority for Advance Ruling (TN-AAR) (Advance Ruling No. 13/ARA/2025)

GST on Housekeeping Services provided to Indian Institute of Information Technology, Design and Manufacturing (IIITDM), Kancheepuram

Maha Critical Speciality Division Vs. Tamil Nadu Authority for Advance Ruling (TN-AAR) (Order No. 52/AAR/2024)

GST on supply of medicines and consumables to in-patients by hospital pharmacy

GST Vidhi | GST Latest Case Law


M/s Netgear Technologies India Pvt. Ltd. v. Commissioner, CGST Karol Bagh & Anr. (Delhi High Court)

GST SCN Without Specific Allegation Of Fraud Is Invalid: Delhi HC Quashes Demand Against Netgear Technologies

Manish Kumar Jain, Proprietor, M/s Independent Chemical Company v. Superintendent, CGST & Anr (Delhi High Court)

Retrospective Cancellation Of GST Registration Requires Specific Reasons: Delhi HC In Manish Kumar Jain V. CGST Department

Mudita Express Cargo Pvt. Ltd. v. Commissioner of State GST, Delhi & Others (Delhi High Court)

Tax Orders Must Be Reasoned And Based On Actual Application Of Mind ": Delhi HC In Mudita Express Cargo Pvt. Ltd. Case

M/s Auto Industries v. State of U.P. and Another (Allahabad High Court)

Non-Filling of Part-B of E-Way Bill Is a Procedural Lapse, Not Tax Evasion: Allahabad High Court

M/s T.K. Printers v. Additional Commissioner Grade 2 and Another (Allahabad High Court)

Stock Transfer Not Liable for Penalty Under Section 129 of GST Act: Allahabad High Court

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