The Ahmedabad CESTAT's decision reinforces the legal principle that adjudication orders must strictly adhere to the scope of the initial show cause notice. This ruling highlights the importance of ensuring that parties are adequately informed and that leg
TO curb frauds in Goods and Services Tax (GST) and increase compliance, the GST formations, under the Central Board of Indirect Taxes and Customs (CBIC) and the State/UT Governments
The gross GST revenue collected in the month of October, 2023 is Rs 1,72,003 crore out of which Rs 30,062 crore is CGST, Rs 38,171 crore is SGST, Rs 91,315 crore (including Rs 42,127 crore collected on import of goods) is IGST and Rs 12,456 crore
Being the premier Intelligence and Investigating Agency of GST tax evasion across the country, the Directorate General of GST Intelligence (DGGI) had initiated a Special Drive against the practice of claiming fake Input Tax Credit (ITC)
In terms of the recent amendments made in the CGST/SGST Act, the IGST Act and the CGST/SGST Rules, any person located outside taxable territory making supply of online money gaming to a person in taxable territory
In terms of the recent amendments to the Act and the rules and notification number 34/2023 dated 31.07.2023, persons supplying goods through e-commerce operators shall be exempt from mandatory registration under the CGST Act
GSTN has also provided APIs for ECOs (through whom unregistered persons can supply goods) to integrate with GSTN to obtain the details and facilitate the unregistered suppliers.
The 52nd GST Council met under the Chairpersonship of Union Minister for Finance & Corporate Affairs Smt. Nirmala Sitharaman in New Delhi today.
The Government vide Notification No. 38/2023 – Central Tax dated 04th Aug, 2023 inserted the Rule 88D in CGST Rule, 2017 dealing with difference in input tax credit available in GSTR-2B and ITC availed in GSTR-3B.
GSTN is pleased to inform you that the e-Invoice JSON download functionality is now live on the GST Portal.
The gross GST revenue collected in the month of September, 2023 is ₹1,62,712 crore out of which CGST is ₹29,818 crore, SGST is ₹37,657 crore, IGST is ₹83,623 crore (including ₹41,145 crore collected on import of goods) and cess is ₹11,613 crore
GSTN wishes to inform you that the auto population of e-Invoice in GSTR-1 is temporarily halted due to essential system upgrades, which will involve the implementation of e-Invoice JSON download functionality.
GSTN is pleased to inform that the geocoding functionality for the "Additional Place of Business" address is now active across all States and Union Territories.
It is to inform you that it has been decided by the Government to impose a time limit on reporting old invoices on the e-invoice IRP portals for taxpayers with AATO greater than 100 crores.
The gross GST revenue collected in the month of August, 2023 is ₹1,59,069 crore of which CGST is ₹28,328 crore, SGST is ₹35,794 crore, IGST is ₹83,251 crore (including ₹43,550 crore collected on import of goods)
Vide Notification No. 14/2022 – Central Tax dated 05th July, 2022 (read with circular 170/02/2022-GST, Dated 6th July,2022), the Government introduced certain changes in Table 4 of Form GSTR-3B
Rule 8 of CGST Rules had been amended to provide that those applicants who had opted for authentication of Aadhaar number and identified on the common portal, based on data analysis and risk parameters
As per the direction from the Government, the GSTN has developed and launched a mobile application (available on iOS and Android platforms) and also a web portal for the “Mera Bill Mera Adhikaar” scheme.
GSTN has prepared an informative resource in the form of an e-invoice glossary and a step-by-step guide for your reference.
This Act may be called the Integrated Goods and Services Tax (Amendment) Act, 2023.
his Act may be called the Central Goods and Services Tax (Amendment) Act, 2023.
To access the detailed advisory, please follow the link below.
The 51st GST Council met under the Chairpersonship of Union Minister for Finance & Corporate Affairs Smt. Nirmala Sitharaman via video conferencing in New Delhi today.
The gross GST revenue collected in the month of July, 2023 is ₹1,65,105 crore of which CGST is ₹29,773 crore, SGST is ₹37,623 crore, IGST is ₹85,930 crore (including ₹ 41,239 crore collected on import of goods) and cess is ₹11,779 crore
The monthly average gross GST collection for the FYs 2021-22 & 2022-23 have shown 30% and 22% year on year growth respectively. This was stated by Union Minister for State for Finance Shri Pankaj Chudhary in a written reply to a question in Lok Sabha.
The Meerut Zonal Unit of Directorate General of GST Intelligence (DGGI) unearthed two major fake billing rackets involving 246 shell/fake entities, which have passed on fraudulent ITC of Rs. 557 crore.
GSTN is pleased to inform you that the e-Invoice Exemption Declaration functionality is now live on the e-Invoice portal.
For creating awareness amongst all the stakeholders, GSTN is holding webinars on DRC-01B online functionality for liability mismatch as per details given below
GSTN is pleased to inform that the functionality for geocoding the principal place of business address is now live for all States and Union territories.
For creating awareness amongst all the stakeholders, GSTN is holding webinars on DRC-01B online functionality for liability mismatch as per details given.
Grievance Redressal Mechanism for processing of application for GST registration
Timely production of records/information for audit
Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025
Instructions for processing of applications for GST registration
Various issues related to availment of benefit of Section 128A of the CGST Act, 2017
Central Goods and Services Tax (Second Amendment) Rules, 2025
Seeks to amend Notification No. 02/2017-Central Tax, dated the 19th June, 2017
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
Seeks to bring in force provisions of various rule of Central Goods and Services Tax (Amendment) Rules, 2024
Procedure to be followed in department appeal filed against interest and/or penalty only, related to Section 128A of the CGST Act, 2017
Information received from Ministry of Civil Aviation (MoCA) with respect to Gazette notification No. 08/2024 - Integrated Tax (Rate) dated 08.10.2024 notified by Department of Revenue
Corrigendum - Notification No. 05/2025-Integrated Tax (Rate), dated the 16th January, 2025
Clarification on applicability of late fee for delay in furnishing of FORM GSTR-9C
Regularizing payment of GST on co-insurance premium apportioned by the lead insurer to the co-insurer and on ceding /re-insurance commission deducted from the reinsurance premium paid by the insurer to the reinsurer
Clarifications regarding applicability of GST on certain services
Central Goods and Services Tax (Amendment) Rules, 2025
Central Tax Notification for waiver of the late fee
Seeks to amend Notification No. 2/2017- Central Tax (Rate), dated the 28th June, 2017
Seeks to amend Notification No. 39/2017-Central Tax (Rate), dated the 18th October, 2017
Seeks to prescribe Compensation cess rate of 0.1% on supply of taxable goods by a registered supplier to a registered recipient for export subject to specified conditions.
Seeks to amend Notification No. 1/2017-Union Territory Tax (Rate), dated 28th June, 2017
Seeks to amend Notification No. 2/2017-Union Territory Tax (Rate), dated the 28th June, 2017
Amendment in Notification No. 39/2017-Union territory Tax (Rate), dated the 18th October, 2017
Seeks to amend Notification No. 8/2018-Union Territory Tax (Rate), dated the 25th January, 2018
Seeks to amend Notification No 11/2017- Union Territory Tax (Rate) dated 28th June, 2017 to implement the recommendations of the 55th GST Council.
Seeks to amend Notification 12/2017- Union Territory Tax (Rate), dated 28th June, 2017 to implement the recommendations of the 55th GST Council.
Seeks to amend Notification No 13/2017 - Union Territory (Rate), dated 28th June, 2017 to implement the recommendations of the 55th GST Council.
Seeks to amend Notification No 17/2017-Union Territory (Rate), dated 28th June, 2017 to implement the recommendations of the 55th GST Council.
Seeks to amend Notification No. 1/2017-Integrated Tax (Rate), dated the 28th June, 2017
Seeks to amend Notification No. 2/2017-Integrated Tax (Rate), dated the 28th June, 2017
SC : SC Upholds Allahabad HC’s Ruling Against Revenue’s Confiscation Initiatives under CGST Act
HC : Electronic Appeal Remanded for Consideration on Merits Amid Change in Filing Requirements
AAR : Housekeeping Services Provided to IIITDM Not Exempt from GST: Tamil Nadu AAR Ruling
HC : Orissa HC Upholds Exemption for Individual Advocates from Service Tax/GST; Quashes Demands Arising from Income Tax Disclosures
HC : Gujarat HC Rules Against Inclusion of Specialty Grade SPVC Resins in Anti-dumping Investigation, Upholds Fair Trade Practices
HC : Delayed Adjudication of Show Cause Notices Quashed: High Court Emphasizes Timeliness in Tax Proceedings
HC : GST Demand on Development Rights Transfer Invalidated Amid Legal Distinctions
SC : Supreme Court Grants Bail to Appellant Accused in ITC Fraud Case, Criticizes Rajasthan HC Decision
HC : Patna HC Nullifies Premature Recovery Proceedings: Timely Relief for Taxpayer
HC : Gujarat High Court Orders Re-evaluation of Inverted Duty Structure Refund Applications in Light of Amended CGST Rules
HC : Writ Appeal Dismissed Due to Delayed Filing Against Single Judge Order: Court Emphasizes Timeliness
CESTAT : CESTAT Mumbai Overturns Commissioner’s Service Tax Demand on Equipment Leasing Under STGU
CESTAT : CESTAT Kolkata Rejects Differential Excise Duty Demand on Clinker Cement Transfers to Sister Units Following Rule 8 Justifications
CESTAT : CESTAT Chennai Declares Service Tax Exemption for Educational Institutions, Upholding 2004 Circular
First Appellate Authority, Vadodara - ₹33.54 Crore GST Refund Retrieval Overturned: Appellate Authority Supports Rule 89(4) Validity
HC : Gujarat High Court Overturns Revenue Department’s Rejection of Tax Refund Application Due to Procedural Missteps
HC : Karnataka HC Determines Amazon's Services Are Not 'Intermediary,' Qualifying as Export of Services, Revoking Refund Claim Rejection
SC : Supreme Court Upholds Delhi HC Ruling on Import Duty Dispute: Selective Acceptance of Settlement Commission Orders Impermissible
HC : Karnataka High Court Declares Solatium Component of Compensation Exempt from GST in Metro Project Land Acquisition
HC : Karnataka HC Rules Sale of Incomplete Building ‘As Is Where Is’ Exempt from GST, Rejects Liquidator's Tax Demand
HC : Karnataka High Court Overturns GST Refund Denial of ₹56.56 Crores to Indian Oil Corporation, Affirming Inverted Duty Structure Claims
HC : Delhi High Court Overturns DGFT Fine on Non-Executive Director for Export Obligation Non-Compliance
HC : Customs Department Ordered to Refund ₹80 Lakhs Due to Technical Glitches in Duty Payment Process, Rules Rajasthan HC
CESTAT : CSAT Mumbai Permits Axis Bank's CENVAT Credit Claim of Rs 59.68 Crores on DICGC Premium
CESTAT : CESTAT Kolkata Defines 'Manufacture' in Context of Supervision and Dealing Charges, Quashes Service Tax Demand
HC : Delhi High Court Overrules Additional IGST on Re-imported Aircraft Parts; Declares Relevant Notification Unconstitutional
HC : Jharkhand HC Overturns Excess Tax Payment by Tata Motors Under Amnesty Scheme
HC : Calcutta High Court Upholds CESTAT Ruling: Value of Bought-Out Goods for Industrial Furnaces Not Subject to Excise Duty
HC : Delhi HC Directs Tata Teleservices to Resolve Service Tax Applicability for Value-Added Services with CESTAT
HC : Delhi HC Clarifies the Necessity of Natural Justice in GST Rectification Requests
Section 73 of Central Goods and Services Tax Act, 2017 - High Court of Patna Upholds Tax Demand Amidst Assessee's Non-Compliance and Absence of Natural Justice Violations - The judgement in this case underscores the critical need for assessees to remain vigilant and responsive to compliance notifications from tax authorities. This matter serves as a stark reminder that ignoring statutory provisions and failing to dispute assessments through the prescribed channels might lead to irreversible tax liabilities. Assessees are thus urged to engage actively in communication with tax authorities and leverage all possible avenues, particularly in light of temporary relief measures provided during extraordinary…
Violation of Natural Justice Principles in GST Proceedings Resulting in Quashing of Dismissal Orders - The Allahabad High Court's decision strongly affirms that adherence to the principles of natural justice must be observed by administrative authorities in their decision-making processes. Consequently, it is crucial for the GST authorities to ensure that petitioners are provided a fair chance to be heard before making determinations that materially affect their rights. Taxpayers must be vigilant and insist on opportunities for hearings to safeguard their interests against unwarranted actions.
High Court Quashes Penalty for E-Way Bill Non-Compliance; Emphasizes Need for Tax Evasion Evidence - The Allahabad High Court has set a significant precedent, reinforcing the necessity of demonstrating tax evasion attempts as a precursor for invoking penalties under the U.P. G.S.T. Act, 2017. Assessees must ensure the compliance of the e-way bill process, specifically the accurate filling of all its parts. However, they should take note that a lapse in compliance without intent or evidence of tax evasion is insufficient grounds for punitive action, thus allowing taxpayers to navigate compliance more strategically.
ITC Blockage under GST Act Subject to Clarification on Debit Entry - The High Court's decision serves as a significant reminder of the necessity for clear communication from tax authorities when imposing restrictions, particularly concerning ITC claims. It underscores the importance of robust procedural safeguards within the framework of the GST Act. Taxpayers should ensure that they remain informed about their rights and that any blocking of ITC is accompanied by clear explanations from tax officials. Therefore, businesses must maintain meticulous records of their tax credits and engage proactively with tax authorities to resolve any discrepancies.
High Court Overturns Order for Lack of Personal Hearing in ITC Claim Dispute - The Allahabad High Court's decision stands as a reaffirmation of the necessity for authorities to uphold the principles of natural justice in tax proceedings. Taxpayers must be afforded the opportunity to be heard and to substantiate their claims before adverse decisions are rendered. This ruling emphasizes that any adverse order made without such opportunities can be challenged successfully.
High Court Ruling on Excessive Demand in GST Notice Oversteps Legal Boundaries - Based on the current ruling by the Allahabad High Court, it is imperative for tax authorities to ensure that any demand outlined in SCNs must not exceed the amounts specified therein. Any discrepancies will not only expose the authorities to legal challenges but also necessitate a revision of their procedures to comply with statutory requirements. Taxpayers should vigilantly review notices and the corresponding demands to safeguard their rights and pursue a legal remedy if discrepancies arise.
Time Limitation Challenge in GST Proceedings Upheld by Allahabad High Court - The Allahabad High Court has set a precedent that highlights the imperative nature of procedural timelines under the GST framework. Tax authorities must strictly adhere to the timelines set forth in Section 73(2) to ensure their notices and actions remain legally valid. The decision serves as a clarion call for enhanced diligence in compliance with statutory timelines, urging tax officers to be attuned to procedural requirements to maintain the legality of their assessments.
Orissa High Court Overturns GST Appeal Rejection Due to Lack of Pre-Deposit Notification, Upholding Principles of Natural Justice - Based on the judgment rendered by the Orissa High Court, it is imperative for appellate authorities to ensure that all procedural requirements, particularly concerning pre-deposit mandates, are communicated clearly and promptly to appellants. Non-compliance with these requirements warrants the immediate attention of the authorities to avoid undue prejudice to the parties involved. The ruling serves as a reminder that adherence to due process is not merely procedural but foundational to upholding justice.
Delhi High Court Directs GSTN to Facilitate Undertaking Submission for Refund Re-Credits - The Delhi High Court’s decision underlines the necessity for proper functioning of the GST Network's mechanisms to facilitate taxpayers' claims. The Court effectively mandated direct communication between the Petitioner and GST officials, which may serve as a precedent for similar cases. Taxpayers should explore personal interactions with tax officers in the case of unresolved electronic requests to expedite claims effectively.
Delhi High Court Sides with Petitioner on SCN Hearing, Remands Matter Due to Violations of Natural Justice Principles - This decision reaffirms the critical importance of procedural fairness in tax adjudications, ensuring that all parties have full and equal opportunity to contest and respond to regulatory actions made against them. Taxpayers must be vigilant about regulatory notifications and their corresponding rights to a fair hearing. This ruling invites assessees to reassess compliance and procedural defenses when faced with SCNs, ensuring that all responses are timely and that any opportunity to contest findings is leveraged.
Violation of Natural Justice in Appeal Dismissal - Allahabad High Court Sets Aside Order for Lack of Notice and Justification - The Allahabad High Court's decision underscores the imperative for legal authorities to adhere strictly to the principles of natural justice. In this particular case, the failure to notify the petitioner and the lack of a reasoned order led to the annulment of the dismissal of an appeal. Moving forward, it is crucial that all authorities ensure compliance with procedural norms, particularly those concerning timely notifications and the provision of justifiable reasons for their decisions to avoid legal repercussions.
Maintaining Alternative Remedies: Calcutta High Court Reiterates Challenges Under Finance Act and CGST Act - The Calcutta High Court has unequivocally stated that, where an alternative remedy is available, it is essential for parties to pursue established procedural routes rather than directly seek relief through writ petitions. The decision underscores the necessity for adherents to taxation statutes to familiarize themselves with available remedies to avoid unnecessary judicial delays. In light of this ruling, taxpayers are encouraged to judiciously utilize their rights under the Finance Act and explore all statutory channels before resorting to higher judicial interventions.
Gujarat High Court Rules Against Direct Petition Challenge on GST Tax Royalty Payment, Upholds Statutory Appeal Mechanism - The Gujarat High Court's decision effectively redirects the dispute regarding the GST implications of royalty payments to the Appellate Authority as mandated under the GST Act. This conclusion urges the Petitioner to utilize the appeal mechanism provided by Section 107, ensuring that all contents raised in the current petition can be addressed appropriately in that forum. Importantly, the Appellate Authority must acknowledge the time engaged in the current legal proceedings as bona fide.
Delhi High Court Directs GST Department to Expedite Input Tax Credit Processing for 2017 Applications - In summary, the Delhi High Court's decision not only reinforces the necessity for the GST Department to expedite the processing of refund claims but also establishes a clear precedent regarding the timely resolution of refund applications under the GST framework. Tax authorities are now mandated to ensure that all pending applications for ITC refunds are addressed within the stipulated time, thereby enhancing accountability and fostering trust among taxpayers.
Invalid Service of SCN in GST Portal: Allahabad High Court Emphasizes Natural Justice Principles - The Allahabad High Court's decision to quash the impugned orders and remand the matter for fresh consideration serves as a critical reminder for tax authorities regarding the importance of adhering to procedural mandates. Consequently, this ruling underscores an actionable step for assessees to ensure they receive proper notice of proceedings that could adversely affect them. Assessees should maintain vigilant records of communications and regularly check the designated tabs on the GST portal to ascertain the status of any notices or orders affecting their tax liabilities.
Significant Ruling on GST Liability for Release Deeds in Occupied Lands – Bombay High Court Places Stay - In summary, the Bombay High Court's decision to grant ad-interim relief is a pivotal step in reconciling conflicting interpretations of GST liability on release deeds, especially those involving historically leased lands. As this case progresses, it serves as a crucial reminder for assessees to meticulously evaluate their contractual obligations and potential tax liabilities when engaging in similar transactions, particularly those involving historical leases or contentious land rights.
Patna High Court Rules Against Summary Demand Order Under GST Act - Highlights Procedural Violations in Recovery Actions - The legal decision emphasizes the necessity for adherence to statutory procedures and the ramifications of failing to duly notify taxpayers prior to recovery actions under the GST framework. The Patna High Court's ruling offers a pivotal reminder that tax compliance is not merely dependent on payments but also on the methodology of enforcement by the tax authorities. As a result, it is crucial for tax authorities to align their actions with statutory mandates to uphold legal integrity and fairness in tax assessment and recovery processes.
Withholding of GST Reimbursement Challenged: Jharkhand High Court Renders Favorable Decision for Contractors Next to Implementation of GST - In light of the current decision rendered by the Jharkhand High Court, it is essential for contractors awarded contracts before the GST's implementation to proactively consider their entitlement to GST reimbursement. Contractual language, particularly relevant clauses like the GCC’s amendments, must be understood thoroughly to safeguard against undue financial responsibility for government-imposed taxes.
Bombay High Court Rules Petitioner Not an Intermediary Under IGST, Entitled to Refund - The ruling clearly indicates that entities should be cautious when classifying themselves or their services under tax regulations. The Bombay High Court’s decision not only reinforces that intermediaries must meet specific criteria but also emphasizes the significance of consistency in administrative interpretation. Practitioners and assessors are urged to evaluate their service contracts close to ensure compliance and to leverage legal precedents to substantiate refund claims under GST effectively.
High Court Ruling on Article 226: Efficacy of Alternative Remedies in Tax Disputes - The Calcutta High Court has firmly held that in light of the availability of an efficacious alternative remedy via appeal as delineated in the WBGST/CGST Acts, a writ petition under Article 226 challenging a show cause notice and subsequent final order is not maintainable. To ensure compliance and preserve judicial resources, it is imperative for petitioners to exhaust available remedies before seeking judicial intervention.