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 Seeks to appoint common adjudicating authority for Show cause notices issued by officers of DGGI Notification No. 31/2024-Central Tax - dt.2024-12-13 Seeks to extend the due date for furnishing FORM GSTR-3B for the month of October, 2024 for registered persons whose principal place of business is in the district of Murshidabad in the state of West Bengal. Notification No. 30/2024-Central Tax - dt.2024-12-10 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 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 Rajendra Kumar Kothari & Anr. v. Varun Kothari & Anr. Section 70 Section 151 Rule 12 Rule 5 GA No. 4 of 2023 In CS (COM) No. 403 of 2024 (Old No. CS 161 of 2022)High Court of Calcutta 2024 TaxPub(GST) 3509 (Cal-HC) 13-Dec-2024 Jyoti Tar Products (P) Ltd. & Anr. v. Dy. CST Section 74 Section 16 W.P.A. No. 22106 of 2024High Court of Calcutta 2024 TaxPub(GST) 3508 (Cal-HC) 13-Dec-2024 Angoori Devi Educational & Cultural Society (Regd.) v. UOI & Ors. Writ Tax No. 1783 of 2024High Court of Allahabad 2024 TaxPub(GST) 3510 (All-HC) 12-Dec-2024 High Tech Ecogreen Contractors LLP v. Jt. Director & Ors. Section 112 Rule 36(4) Rule 110 WP(C)/4787/2024High Court of Gauhati 2024 TaxPub(GST) 3507 (Gau-HC) 12-Dec-2024 Pragati Bio & Renewable Energy v. Pr. Commr. of CGST Section 107 Section 39 W.P. (T) No. 5982 of 2024High Court of Jharkhand 2024 TaxPub(GST) 3504 (Jhar-HC) 11-Dec-2024 General Motors India (P) Ltd. v. State of Maharashtra Section 73 Section 98 Section 2 Section 103 Rule 142 Writ Petition No. 17122 of 2024High Court of Bombay 2024 TaxPub(GST) 3503 (Bom-HC) 11-Dec-2024