Updates Latest Circulars, Notifications, etc. More... Amendment to Circular No. 31/05/2018-GST, dated 9th February, 2018 on 'Proper officer under sections 73 and 74 of the Central Goods and Services Tax Act, 2017 and under the Integrated Goods and Services Tax Act, 2017' Circular No. 239/33/2024-GST - dt.2024-12-04 Circular No. GST/2024-25/103/State Tax, dt. 08-11-2024 Clarification on various issued pertaining to taxability and valuation of supply of services of providing corporate guarantee between related persons - dt.2024-11-08 Circular No. GST/2024-25/102/State Tax, dt. 08-11-2024 Mechanism for refund of additional Integrated Tax (IGST) paid on account of upward revision in price of the goods subsequent to exports - dt.2024-11-08 Circular No. GST/2024-25/101/State Tax, dt. 08-11-2024 Processing of refund applications filed by Canteen Stores Department (CSD) - dt.2024-11-08 Extension of Due Date of Furnishing of Form GSTR-3B for the Taxpayers Registered in Manipur Notification No. 29/2024-Central Tax - dt.2024-11-27 Appointment of Common Adjudicating Authority for Certain Show Cause Notices Issued in Respect of Certain Parties Notification No. 28/2024-Central Tax - dt.2024-11-27 Amendment to Notification No. 2/2017-Central Tax, dt. 19-6-2017 Notification No. 27/2024-Central Tax - dt.2024-11-25 Extension of Due Date for Furnishing of Form GSTR-3B for the Month of October, 2024 for Registered Persons of Maharashtra and Jharkhand Notification No. 26/2024-Central Tax - dt.2024-11-18 Latest Articles More... New Provisions for Determination of Tax Not Paid, Short-Paid or Erroneously Refunded or Input Tax Credit Wrongly Availed or Utilized CA. Satyadev Purohit Invoice Management System—An Overview CS. Pradeep Vyas Receipt of Commercial Credit Note—No Requirement of Reversal of Input Tax Credit D.K. Saxena Zero-Rated Supply Wrongly Shown as Taxable Supply—Validity of Demand of Tax S. Swaminathan FAQs on GST Compliance vis-a-vis RCM and TDS Applicability on Purchase of Metal Scrap Naitik P. Jhaveri Overview of Form GSTR-1A CS. Pradeep Vyas Charge of Interest Under Section 50(1) for Delayed Filing of GSTR-3B—Tax Lying Deposited in Electronic Cash Ledger—Validity of ACS. Shruti Phophaliya Overview of E-Invoicing Under GST Adyasha Mohanty Goods and Services Tax View all Tata Aldesa (J.V.) v. State of UP & Ors. Section 56 Writ Tax No. 1172 of 2024High Court of Allahabad 2024 TaxPub(GST) 3404 (All-HC) 02-Dec-2024 Raj Infrastructure v. State of U.P. & Anr. Section 73 Section A-2 Writ Tax No. 1831 of 2024High Court of Allahabad 2024 TaxPub(GST) 3403 (All-HC) 02-Dec-2024 Gannon Dunkerley & Co. Ltd. v. Jt. Commr. Section 73 Writ Tax No. 1958 of 2024High Court of Allahabad 2024 TaxPub(GST) 3402 (All-HC) 02-Dec-2024 Diamond Timber Industries v. Superintendent of CGST & CX Section 73(9) Section 16 Section 39 Section 16(5) WPA No. 27169 of 2024High Court of Calcutta 2024 TaxPub(GST) 3400 (Cal-HC) 02-Dec-2024 Skanthaguru Innovations (P) Ltd. v. CTO Section 83 Section 49 Rule 86A Rule 36- Rule 86A(1) Rule 86A(1)(a) W.P. No. 29872 of 2024 and W.M.P. Nos. 32579, 32574 & 32575 of 2024High Court of Madras 2024 TaxPub(GST) 3405 (Mad-HC) 28-Nov-2024 Elite International v. Commr. of CGST Section 107(12) Section 2 Section 2(6) W.P. (C) No. 2869/2024High Court of Delhi 2024 TaxPub(GST) 3401 (Del-HC) 27-Nov-2024