Updates Latest Circulars More... Circular No. 2425041, Letter No. GST/2024-25/109/State Tax, dt. 16-01-2025 Clarification regarding the issues regarding implementation of provisions of sub-sections (5) and sub-section (6) in section 16 of UPGST Act, 2017-reg. - dt.2025-01-16 Trade Circular No. 04/2025 (Corresponding Central Circular No. 243/37/2024-GST), dt. 08-01-2025 Clarification on various issues pertaining to GST treatment of vouchers. - dt.2025-01-08 Trade Circular No. 03/2025 (Corresponding Central Circular No. 242/36/2024-GST), dt. 08-01-2025 Clarification on place of supply of Online Services supplied by the suppliers of services to unregistered recipients. - dt.2025-01-08 Trade Circular No. 02/2025 (Corresponding Central Circular No. 241/35/2024-GST), dt. 08-01-2025 Clarification on availability of input tax credit as per clause (b) of sub-section (2) of section 16 of the West Bengal Goods and Services Tax Act, 2017 in respect of goods which have been delivered by the supplier at his place of business under ExWorks Contract. - dt.2025-01-08 Latest Notifications More... Notification No. 01/2025-Compensation Cess (Rate) Notification regarding exemption on the intra-state and inter-state supply of taxable goods by a registered supplier to a registered recipient for export, from so much of the compensation cess leviable thereon under section 8 of the Goods and Services Tax (Compensation to States) Act, 2017 - dt.2025-01-16 Notification No. 08/2025-Central Tax (Rate) Amendment to Notification No. 17/2017-Cental Tax (Rate), dt. 28-06-2017 - dt.2025-01-16 Notification No. 07/2025-Central Tax (Rate) Amendment to Notification No. 13/2017-Central Tax (Rate), dt. 28-06-2017 - dt.2025-01-16 Notification No. 06/2025-Central Tax (Rate) Amendment to Notification No. 12/2017-Central Tax (Rate), dt. 28-06-2017 - dt.2025-01-16 Latest Articles More... Allowability of ITC on Purchase/Installation of Centralised Air Conditioning and Cooling System Akhilesh Kumar Sah Appearance Through Authorized Representative in Summon--An Overview CS. Pradeep Vyas An Overview of GST Council 55th Meeting Recommendations CA. Satyadev Purohit Imposition of Penalty on Detention of Goods--Analysis of Practical Implication of Section 129 and Section 125 V.N. Damodar Advisory on Discrepancies in Table 8A and 8C of Annual Returns for FY 2023-24--Naitik P. Jhaveri Naitik P. Jhaveri Issuance of Single Notice for Different AYs--Validity of Akhilesh Kumar Sah Valuation of Corporate Guarantee Provided between Related Persons--An Overview CS. Pradeep Vyas New Provisions for Determination of Tax Not Paid, Short-Paid or Erroneously Refunded or Input Tax Credit Wrongly Availed or Utilized CA. Satyadev Purohit Goods and Services Tax View all Sterling & Wilson (P) Ltd. v. Jt. Commr. & Ors. Section 54 Section 2 Section 74 Section 73 Section 9 Section 2(3) Section 8 Section 3(36) Section 3(26) Section No3 Writ Petition No. 20096/2020High Court of Andhra Pradesh 2025 TaxPub(GST) 210 (AP-HC) 10-Jan-2025 ALM Industries Ltd. v. Asstt. Commr. (AE), Central Goods and Services & Ors. Writ Tax No. 2505 of 2024High Court of Allahabad 2025 TaxPub(GST) 209 (All-HC) 10-Jan-2025 Abhiram Marketing Services Ltd. v. UOI Section 168-A Section 73 Section 50 Section 168A Section 107 WPT No. 5 of 2025High Court of Chhattisgarh 2025 TaxPub(GST) 208 (Chhattisgarh-HC) 10-Jan-2025 Udai Associates v. State of UP & Ors. Rule 21-A(2-A) Writ Tax No. 1174 of 2024High Court of Allahabad 2025 TaxPub(GST) 164 (All-HC) 09-Jan-2025 Upmanyu Kattha Industries v. State of U.P. & Anr. Section 74 Writ Tax No. 2456 of 2024High Court of Allahabad 2025 TaxPub(GST) 165 (All-HC) 09-Jan-2025 Shivaji Udhyog v. Addl. Commr. Grade-2 Section 129(3) Rule 142(6) Writ Tax No. 1234 of 2024High Court of Allahabad 2025 TaxPub(GST) 163 (All-HC) 09-Jan-2025