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22-02-2024 Ahmedabad CESTAT Rules: Adjudication Order Must Align with Scope of Show Cause Notice

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

08-01-2024 29K bogus firms involved in ITC evasion of Rs 44,015 crore detected so far

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

01-11-2023 October mop-up tops up Rs 1.72 lakh crore

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

19-10-2023 In fight against fake ITC, DGGI detects more than 6,000 fake ITC cases involving more than Rs. 57,000 crore GST evasion with the arrest of 500 persons between April 2020 to September 2023

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)

18-10-2023 Advisory: Person supplying of Online Money Gaming services or OIDAR or Both– Form GST REG-10 and Form GSTR-5A

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

13-10-2023 Facility of enrolment for supply of goods through e-commerce operators by GST un-registered suppliers.

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

13-10-2023 Facility for the e- commerce operators through whom unregistered suppliers of goods can supply goods

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.

07-10-2023 Recommendations of 52nd GST Council Meeting

The 52nd GST Council met under the Chairpersonship of Union Minister for Finance & Corporate Affairs Smt. Nirmala Sitharaman in New Delhi today.

06-10-2023 Advisory in respect of introduction of Compliance Pertaining to DRC-01C (Difference in Input Tax Credit (ITC) available in GSTR-2B & ITC claimed in the GSTR-R3B)

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.

04-10-2023 Advisory: e-Invoice JSON download functionality Live on the GST e-Invoice Portal

GSTN is pleased to inform you that the e-Invoice JSON download functionality is now live on the GST Portal.

03-10-2023 ₹1,62,712 crore gross GST revenue collected during September 2023; records 10% Year-on-Year growth

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

27-09-2023 Advisory: Temporary /Short Period Pause in e-Invoice Auto Population into GSTR-1

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.

20-09-2023 Advisory: Geocoding Functionality for the Additional Place of Business

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.

13-09-2023 Advisory: Time limit for Reporting Invoices on the IRP Portal

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.

01-09-2023 ₹1,59,069 crore gross GST revenue collected during August 2023; records 11% Year-on-Year growth

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)

01-09-2023 Introducing Electronic Credit Reversal and Reclaimed statement

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

29-08-2023 Advisory for applicants where GST Registration application marked for Biometric-based Aadhaar Authentication

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

26-08-2023 ADVISORY: MERA BILL MERA ADHIKAAR SCHEME

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.

18-08-2023 Advisory: E-Invoice Glossary and Steps

GSTN has prepared an informative resource in the form of an e-invoice glossary and a step-by-step guide for your reference.

12-08-2023 THE INTEGRATED GOODS AND SERVICES TAX (AMENDMENT) BILL, 2023

This Act may be called the Integrated Goods and Services Tax (Amendment) Act, 2023.

12-08-2023 THE CENTRAL GOODS AND SERVICES TAX (AMENDMENT) BILL, 2023

his Act may be called the Central Goods and Services Tax (Amendment) Act, 2023.

05-08-2023 Advisory on E-Invoice - Services Offered by the Four New IRPs

To access the detailed advisory, please follow the link below.

03-08-2023 Recommendations of 51st GST Council Meeting

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.

01-08-2023 ₹1,65,105 crore gross GST revenue collected for July 2023; records 11% Year-on-Year growth

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

01-08-2023 Monthly average gross GST collection for the FY 2021-22 & FY 2022-23 have shown 30% and 22% year-on-year growth respectively

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.

27-07-2023 DGGI Meerut officials bust racket involving 246 fake entities with turnover of Rs. 3,242 crore involving ITC of Rs. 557 crore, three held

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.

24-07-2023 Advisory: e-Invoice Exemption Declaration Functionality Now Available

GSTN is pleased to inform you that the e-Invoice Exemption Declaration functionality is now live on the e-Invoice portal.

14-07-2023 Webinar on ‘DRC-01B online functionality for liability mismatch’

For creating awareness amongst all the stakeholders, GSTN is holding webinars on DRC-01B online functionality for liability mismatch as per details given below

01-07-2023 Important Update: Geocoding Functionality Now Live for All States and Union Territories

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.

05-07-2023 Webinar on ‘DRC-01B online functionality for liability mismatch’

For creating awareness amongst all the stakeholders, GSTN is holding webinars on DRC-01B online functionality for liability mismatch as per details given.

06-03-2026 NOTIFICATION No. 01/2026 - Union territory Tax

Constitution of the Authority for Advance Ruling in the Union territories - Change in Name and designation of the Member of Union territory Daman - Seeks to amend Notification No. 14/2018 dated 8th October 2018.

17-02-2026 NOTIFICATION No. S.O. 858 (E).

Appointment of Nodal Officer for GST Intelligence Under Section 14A(3) of IGST Act, 2017

30-01-2026 NOTIFICATION NO. 02/2026-HSNS Cess

Health Security se National Security Cess (First Amendment) Rules, 2026

08-01-2026 No. CORRIGENDA

Corrigendum - Health Security Se National Security Cess Act, 2025

01-01-2026 NOTIFICATION NO. 01/2026 - HSNS CESS

Health Security se National Security Cess Rules, 2026.

31-12-2025 Notification No. 03/2025-Compensation Cess (Rate)

Seeks to amend Notification 01/2025- Compensation Cess Tax (Rate), to prescribe GST rates on tobacco products.

31-12-2025 Notification No. 19/2025- Union Territory Tax (Rate)

Seeks to amend Notification 09/2025- Union Territory Tax (Rate), to prescribe GST rates on tobacco products

31-12-2025 NOTIFICATION NO. 19/2025 – CENTRAL TAX

Seeks to amend Notification No. 49/2023-Central Tax, dated the 29th September, 2023

31-12-2025 NOTIFICATION NO. 20/2025 – CENTRAL TAX

Central Goods and Services Tax (Fifth Amendment) Rules, 2025

31-12-2025 Notification No. 19/2025- Central Tax (Rate)

Seeks to amend Notification 09/2025- Central Tax (Rate), to prescribe GST rates on tobacco products.

31-12-2025 Notification No. 19/2025- Integrated Tax (Rate)

Seeks to amend Notification 09/2025- Integrated Tax (Rate), to prescribe GST rates on tobacco products.

31-10-2025 NOTIFICATION NO. 18/2025 – CENTRAL TAX

Central Goods and Services Tax (Fourth Amendment) Rules, 2025.

27-10-2025 Circular No. 254/11/2025-GST

Assigning proper officer under section 74A, section 75(2) and section 122 of the Central Goods and Services Tax Act, 2017 and the rules made thereunder

24-10-2025 NOTIFICATION NO. 18/2025- UNION TERRITORY TAX (RATE)

Seeks to amend notification No. 26/2018-Union Territory Tax(Rate) dated 31.12.2018 - Exemption from Union Territory tax on supply of gold, silver or platinum by nominated agencies to registered persons

24-10-2025 NOTIFICATION NO. 18/2025- INTEGRATED TAX (RATE)

Seeks to amend notification No. 27/2018-Integrated Tax(Rate) dated 31.12.2018 - Exemption to integrated tax on supply of gold, silver or platinum by nominated agencies to registered persons. - Export Against Supply by Nominated Agency

24-10-2025 NOTIFICATION NO. 18/2025- CENTRAL TAX (RATE)

Seeks to amend notification No. 26/2018-Central Tax (Rate) dated 31.12.2018 - Exemption to central tax on supply of gold, silver or platinum by nominated agencies to registered persons - Export Against Supply by Nominated Agency

08-10-2025 CCT/26-2/GST Instructions/2025-26/2983 - Instruction No. 05 of 2025-GST

Provisional sanction of refund claims on the basis of identification and evaluation of risk by the system

03-10-2025 Instruction No. 06/2025-GST

System-Based Risk Scoring and Provisional Refund Mechanism for Zero-Rated and Inverted Duty Structure Claims (Effective 01.10.2025)

01-10-2025 Circular No. 253/10/2025 – GST

Withdrawal of circular No. 212/6/2024-GST dated 26th June, 2024

24-09-2025 Order No. 1499-1502

Presidential Order on Staggered Filing of Appeals Before GST Appellate Tribunal and Guidelines to Manage Portal Capacity and Ensure Smooth Processing

23-09-2025 Circular No. 252/09/2025 -GST

Communication to taxpayers through eOffice - requirement of Document Identification Number (DIN)

19-09-2025 CORRIGENDA No. G.S.R. 693 (E)

Corrigendum - Notification No. 15/2025 - Integrated Tax (Rate), dated the 17th September, 2025

19-09-2025 CORRIGENDA No. G.S.R. 695 (E)

Corrigendum - Notification No. 15/2025 - Union Territory Tax (Rate), dated the 17th September, 2025,

19-09-2025 CORRIGENDA No. G.S.R. 693 (E)

Corrigendum - Notification No. 15/2025 - Integrated Tax (Rate), dated the 17th September, 2025

19-09-2025 CORRIGENDA No. G.S.R. 695 (E)

Corrigendum - Notification No. 15/2025 - Union Territory Tax (Rate), dated the 17th September, 2025

18-09-2025 CORRIGENDA G.S.R. 676 (E)

Corrigendum - Notification No. 9/2025 - Central Tax (Rate), dated the 17th September, 2025

18-09-2025 CORRIGENDA G.S.R. 677(E)

Corrigendum - Notification No. 9/2025 -Integrated Tax (Rate), dated the 17th September, 2025

18-09-2025 CORRIGENDA G.S.R. 679(E)

Corrigendum - Notification No. 10/2025 - Integrated Tax (Rate), dated the 17th September, 2025

18-09-2025 CORRIGENDA G.S.R. 678(E)

Corrigendum - Notification No. 9/2025 - Union Territory Tax (Rate), dated the 17th September, 2025

18-09-2025 CORRIGENDA G.S.R. 680(E)

Corrigendum - Notification No. 10/2025 – Union Territory Tax (Rate), dated the 17th September, 2025

Clear

Code

Heading

LIVE ANIMALS

MEAT AND EDIBLE MEAT OFFAL

Chapter-03

FISH, CRUSTACEANS, MOLLUSCS & OTHER AQUATIC INVERTEBRATES

Chapter-04

DAIRY PRODUCE; BIRDFS EGGS; NATURAL HONEY; EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIE

Chapter-05

PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED

Chapter-06

LIVE TREES AND OTHER PLANTS BULBS, ROOTS AND THE LIKE CUT FLOWERS AND ORNAMENTAL FOLIAGE

Chapter-07

EDIBLE VEGETABLES, ROOTS AND TUBERS

Chapter-08

EDIBLE FRUIT AND NUTS; PEEL OF CITRUS FRUIT OR MELONS

Chapter-09

COFFEE, TEA, MATE AND SPICES, MATE A BITTER INFUSION OF THE LEAVES OF A SOUTH AMERICAN SHRUB

Chapter-10

CEREALS

Chapter-11

PRODUCTS OF MILLING INDUSTRY; MALT; STARCHES; INULIN; WHEAT GLUTEN

Chapter-12

OIL SEEDS AND OLEAGINOUS FRUITS, MISCELLANEOUS GRAINS, SEEDS AND FRUIT; INDUSTRIAL OR MEDICINAL PLANTS; STRAW AND FODDER

Chapter-13

LAC; GUMS, RESINS AND OTHER VEGETABLE SAPS AND EXTRACTS

Chapter-14

VEGETABLE PLAITING MATERIALS; VEGETABLE PRODUCTS, NOT ELSEWHERE SPECIFIED OR INCLUDED

Chapter-15

ANIMAL AND VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES

Chapter-16

PREPARATIONS OF MEAT, OF FISH OR OF CRUSTACEANS, MOLLUSCS OR OTHER AQUATIC VERTEBRATES

Chapter-17

SUGAR AND SUGAR CONFECTIONERY

Chapter-18

COCOA AND COCOA PREPARATIONS

Chapter-19

PREPARATIONS OF CEREALS, FLOUR, STARCH OR MILK; PASTRYCOOKS PRODUCTS

Chapter-20

PREPARATIONS OF VEGETABLES, FRUITS, NUTS OR OTHER PARTS OF PLANTS

Chapter-21

MISCELLANEOUS EDIBLE PREPARATIONS

Chapter-22

BEVERAGES, SPIRIT AND VINEGAR

Chapter-23

RESIDUES AND WASTE FROM THE FOOD INDUSTRIES; PREPARED ANIMAL FODDER

Chapter-24

TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES

Chapter-25

SALT; SULPHUR; EARTHS AND STONE; PLASTERING MATERIALS, LIME AND CEMENT

Chapter-26

ORES, SLAG AND ASH

Chapter-27

MINERAL FUELS, MINERAL OILS AND PRODUCTS OF THEIR DISTILLATION; BITUMINOUS SUBSTANCES; MINERAL WAXES

Chapter-28

INORGANIC CHEMICALS

Chapter-29

ORGANIC CHEMICALS

Chapter-30

PHARMACEUTICAL PRODUCTS

Chapter-31

FERTILISERS

Chapter-32

TANNING OR DYEING EXTRACTS; TANNINS AND THEIR DERIVATIVES; DYES, PIGMENTS AND OTHER COLOURING MATTER; PAINTS AND VARNISHES;

Chapter-33

ESSENTIAL OILS AND RESINOIDS, PERFUMERY, COSMETIC OR TOILET PREPARATIONS

Chapter-34

SOAP, ORGANIC SURFACE-ACTIVE AGENTS, WASHING PREPARATIONS, LUBRICATING PREPARATIONS, ARTIFICIAL WAXES, PREPARED WAXES

Chapter-35

ALUMINOIDAL SUBSTANCES; MODIFIED STARCHES; GLUES; ENZYMES

Chapter-36

EXPLOSIVES; PYROTECHNIC PRODUCTS; MATCHES; PYROPHORIC ALLOYS; CERTAIN COMBUSTIBLE PREPARATIONS

Chapter-37

PHOTOGRAPHIC OR CINEMATOGRAPHIC GOODS

Chapter-38

MISCELLANEOUS CHEMICAL PRODUCTS

Chapter-39

PLASTICS AND ARTICLES THEREOF

Chapter-40

RUBBER AND ARTICLES THEREOF

Chapter-41

RAW HIDES AND SKINS (OTHER THAN FUR SKINS) AND LEATHER

Chapter-42

ARTICLES OF LEATHER; SADDLERY AND HARNESS; TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER)

Chapter-43

FURSKIN AND ARTIFICIAL FUR; MANUFACTURERS THEREOF

Chapter-44

WOOD AND ARTICLES OF WOOD, WOOD CHARCOAL

Chapter-45

CORK AND ARTICLES OF CORK

Chapter-46

MANUFACTURES OF STRAW, OF ESPARTO OR OF OTHER PLAITING MATERIALS; BASKET-WARE AND WICKERWORK

Chapter-47

PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL; RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD

Chapter-48

PAPER AND PAPERBOARD; ARTICLES OF PAPER PULP, OF PAPER OR OF PAPERBOARD

Page 1 of 6 (264 items)12 3 4 5 6

10-03-2026 (2025) TaxCorp(IDT) 11807 (GST)

HC : Gauhati High Court Relaxes Strict ITC Conditions: Buyer’s Right to Input Tax Credit Not to Be Denied for Supplier’s Non-Compliance Without Opportunity of Proof

10-03-2026 (2026) TaxCorp(IDT) 12136 (GST)

AAR : West Bengal AAR Distinguishes GST Rates on Restaurant Food and Hookah Supplies: Separate Tax Treatments for Tobacco and Non-Tobacco Hookah Confirmed

10-03-2026 (2026) TaxCorp(IDT) 12137 (GST)

HC : Calcutta High Court Rules Executive Circular Cannot Retrospectively Deny Refund of Unutilised ITC on Edible Oils; Adani Wilmar Secures Relief

10-03-2026 (2026) TaxCorp(IDT) 12138 (GST)

AAR : Gujarat AAR Declares GST Exemption for Semen Sorting Services as Animal Husbandry Support, Cites Specific SAC Classification Over Residuary

10-03-2026 (2026) TaxCorp(IDT) 12143 (GST)

AAR : GST Liability Triggered on Receipt of Mobilisation Advance for Works Contract: Gujarat AAR Rules in Infrastructure Project Case

10-03-2026 (2026) TaxCorp(IDT) 12144 (GST)

AAR : Gujarat AAR Clarifies: Paddle Wheel Aerators for Aquaculture Attract 18% GST under HSN 8479, Not Agricultural Machinery

10-03-2026 (2026) TaxCorp(IDT) 12145 (GST)

AAR : West Bengal AAR: Security Services to FCI Not GST-Exempt as ‘Pure Services’ to Government Entity

10-03-2026 (2026) TaxCorp(IDT) 12146 (GST)

AAR : Waste Transport Services to Howrah Municipal Corporation Ruled as GST-Exempt ‘Pure Services’: West Bengal AAR Decision Clarifies Exemption Scope under Sr. No. 3 of Notification No. 12/2017-CT (R…

10-03-2026 (2026) TaxCorp(IDT) 12147 (GST)

HC : Andhra Pradesh High Court Quashes GST Refund Recovery Orders Post-Omission of Rule 96(10); Directs Reversal of Rs. 11.2 Crore Demand Against Exporter

10-03-2026 (2026) TaxCorp(IDT) 12151 (GST)

HC : Bombay High Court Orders Immediate Unfreezing of Wipro’s Bank Account; Recovery Under Section 79 Set Aside Due to Credit Note Reconciliation Dispute

10-03-2026 (2026) TaxCorp(IDT) 12152 (GST)

HC : Madras High Court Clarifies ISD ITC Distribution: Distribution Triggered Only Upon Fulfillment of Section 16(2) Conditions, Not Just Invoice Date

10-03-2026 (2026) TaxCorp(IDT) 12153 (GST)

HC : Bombay High Court Quashes Rs. 54 Crore GST Demand: Adjudication Order Held Void for Mechanical Disposition and Breach of Natural Justice

10-03-2026 (2026) TaxCorp(IDT) 12154 (GST)

HC : Madhya Pradesh High Court Affirms Broad Appellate Powers Under GST: Dismisses Writ Challenging Cancellation of Registration on Fake Invoice Allegations

10-03-2026 (2026) TaxCorp(IDT) 12155 (GST)

HC : Allahabad High Court Quashes Remand Order for Non-Service of Written Grounds of Arrest Under GST Act; Clarifies "Reasons to Believe" Need Not Be Furnished to Arrestee

10-03-2026 (2026) TaxCorp(IDT) 12156 (GST)

HC : Telangana High Court Orders Acceptance of Manual GST Revocation Application After Cancellation for Extended Non-Filing of Returns

10-03-2026 (2026) TaxCorp(IDT) 12157 (GST)

HC : Telangana High Court Refuses Writ Jurisdiction in GST Penalty Dispute, Directs Assessee to GSTAT Following Tribunal Constitution

10-03-2026 (2026) TaxCorp(IDT) 12158 (GST)

HC : Delhi High Court Quashes Ex-Parte GST Orders Due to Inadequate Notice Communication via Portal for FY 2017–18 and 2019–20

10-03-2026 (2026) TaxCorp(IDT) 12159 (GST)

HC : Bombay High Court Directs Government Ministries to Decide on Extension and Refunds of Pre-GST Entertainment Tax Incentives for Imagicaaworld Theme Parks

10-03-2026 (2026) TaxCorp(IDT) 12160 (GST)

AAR : Telangana AAAR Partially Overturns AAR: GST Not Applicable on District Mineral Foundation Contributions; NMET Payments Remain Taxable

10-03-2026 (2026) TaxCorp(IDT) 12161 (GST)

AAR : Gujarat AAAR Remands Rice Husk Board Classification Case to AAR for Fresh Decision After Submission of Key Documents

10-03-2026 (2026) TaxCorp(IDT) 12162 (GST)

HC : Allahabad High Court Rules Joint Commissioner (Appeals) Has No Power to Remand Refund Appeals under CGST Act; Orders Fresh Decision in Anand & Anand ITC Refund Case

10-03-2026 (2026) TaxCorp(IDT) 12163 (GST)

AAR : Gujarat AAR Dismisses Advance Ruling on ‘Rice Husk Board’ Classification Citing Lack of Evidence, Overlap with Previous Case, and Non-Compliance with BIS Standards

07-03-2026 (2026) TaxCorp(IDT) 12148 (GST)

HC : Gujarat High Court Upholds Bank Account Freeze of Fintech Platform for Lapses in Due Diligence over Online Gaming Transactions

03-03-2026 (2025) TaxCorp(IDT) 11808 (GST)

HC : GSTAT Delhi Terminates Anti-Profiteering Case Against Shree Suktam Enterprise Over Inability to Trace Supplier, Orders Further Probe for Potential Bogus Billing

03-03-2026 (2025) TaxCorp(IDT) 11809 (GST)

HC : GSTAT Delhi Declines Retrospective Interest under Rule 133(3)(c) on Profiteering by Dange Enterprise, Orders Deposit of Rs. 4.5 Lakh in Consumer Welfare Fund

03-03-2026 (2025) TaxCorp(IDT) 11810 (GST)

AAR : Tamil Nadu AAR Rules GST Not Applicable on Rent for Godown Used Exclusively for Storage of Paddy, Citing Agricultural Produce Exemption

03-03-2026 (2025) TaxCorp(IDT) 11811 (GST)

AAR : Gujarat AAR Rules 18% GST Payable on Supply of Waste Processing Machinery to Municipality—No Exemption as “Pure Services”

03-03-2026 (2026) TaxCorp(IDT) 11883 (GST)

HC : Calcutta High Court Orders Immediate Unblocking of Electronic Credit Ledger After Expiry of Statutory Period, Restrains Revenue from Coercive Action on Jurisdictional Grounds

03-03-2026 (2026) TaxCorp(IDT) 11988 (GST)

HC : Calcutta High Court Nullifies Arunachal Police’s Bank Account Freeze for Lack of Magistrate’s Sanction: Section 106/107 BNSS Invoked

03-03-2026 (2026) TaxCorp(IDT) 11989 (GST)

AAR : West Bengal AAR Rules GST Payable on Price Variation Awards in Hydro Power Plant Arbitration, Excludes Liquidated Damages from Tax Net

09-01-2026 (2026) TaxCorp(GST) 68544 (HC-KERALA)

Sections 16, 73 of Central Goods and Services Tax Act, 2017 - Kerala High Court Directs Reconciliation Opportunity for Assessee Where Input Tax Credit Denied Due to Year-End Mismatch in GST Returns - The Kerala High Court has clarified that mere mismatch in the timing of GST return reporting, particularly when caused by the receipt of goods straddling two financial years, does not automatically warrant denial of input tax credit or imputation of evasion. The matter should be resolved through reconciliation of records, and the assessee must be given a fair opportunity to substantiate its claim before the original authority.

03-02-2026 (2026) TaxCorp(GST) 68543 (HC-ALLAHABAD)

Section 16 of Central Goods and Services Tax Act, 2017 - Madras High Court Quashes Limitation-Based Rejection of ITC Claim; Orders De-freezing of Bank Account and Refund of Tax Collected - In light of the Madras High Court’s order, actions taken by the Department to deny ITC claims solely on the limitation prescribed under Section 16(4) are untenable when the claim is within the period specified under Section 16(5). The Court’s decision directs the Department to refrain from any coercive action based on such denied claims and to restore the petitioner’s banking operations by lifting any freeze. Furthermore, any recovery or collection made on the basis of the impugned order must be refunded, …

20-01-2026 (2026) TaxCorp(GST) 68542 (HC-ALLAHABAD)

Section 74 of Central Goods and Services Tax Act, 2017 - Allahabad High Court Clarifies GST Adjudication Scope: Multiple Periods and Noticees Permissible, Strict Limitation Periods Enforced - The decision clarifies that GST adjudication proceedings under Sections 73 and 74 are not restricted to a single tax period or financial year, and notices can validly cover multiple periods and noticees, except where fraud is involved. However, the statutory limitation periods for both initiating and concluding such proceedings are rigid and non-negotiable. Parallel proceedings by State and Central authorities on the same subject matter are prohibited, and the authority issuing the notice must carry the…

15-01-2026 (2026) TaxCorp(GST) 68541 (HC-MP)

Sections 69, 132, 138, of Central Goods and Services Tax Act, 2017 - Madhya Pradesh High Court Grants Bail in Rs. 10 Crore GST ITC Fraud Case, Citing Compounding Provisions and Business Impact - In view of the statutory framework under Sections 132 and 138 of the CGST Act, as well as the period of custody already undergone, the High Court found that further detention of the applicant was unwarranted. The possibility of compounding the offence provided a viable alternative to continued incarceration. The decision is thus actionable for similarly placed assessees, emphasizing the pragmatic approach of the judiciary in balancing punitive and remedial measures under GST law.

09-01-2026 (2026) TaxCorp(GST) 68540 (HC-KERALA)

Sections 79, 169 of Central Goods and Services Tax Act, 2017 - Kerala High Court Upholds GST Recovery Despite Non-Receipt Claim, Grants Three-Month Relief for Payment - The Kerala High Court has reaffirmed that uploading an assessment order on the GST portal constitutes valid service under Section 169 of the CGST Act/ KGST Act, and such service is sufficient to trigger the limitation period for appeals and other statutory actions. Once an order is unchallenged, the resultant tax demand attains finality. However, the Court may, in appropriate cases, grant a short period for compliance to avoid undue hardship, though this does not affect the legality or enforceability of the demand.

03-02-2026 (2026) TaxCorp(GST) 68539 (GSTAT-New Delhi (Principal Bench))

Section 171 of Central Goods and Services Tax Act, 2017 - Delhi GST Appellate Authority Upholds DGAP Report: No Additional ITC Benefit, No Profiteering in Real Estate Construction Services - In light of the DGAP’s comprehensive re-investigation and findings, the Authority accepted the DGAP report, holding that there was no evidence of profiteering as defined under Section 171 of the CGST Act. The Respondent was found not to have accrued any additional benefit of input tax credit after the introduction of GST which required passing on to the buyers. Thus, the proceedings were concluded in favour of the Respondent, and no penal or remedial action was warranted.

03-02-2026 (2026) TaxCorp(GST) 68538 (HC-MADRAS)

Sections 30, 29 of Central Goods and Services Tax Act, 2017 - Madras High Court Orders Conditional Restoration of GST Registration Cancelled for Non-Filing of Returns; Financial Hardship Considered - Based on the facts and the statutory framework, the Court has provided a pragmatic remedy by allowing conditional restoration of GST registration, thereby affording the petitioner an opportunity to regularize compliance. The order mandates strict adherence to the timeline and disallows adjustment of tax dues against ITC, ensuring that the revenue’s interests are not compromised.

11-02-2026 (2026) TaxCorp(GST) 68537 (AAR)

GST Imposed on Corpus Fund Collections by Apartment Associations: Karnataka AAR Clarifies Taxability, Timing, and Exemption Scope - The Karnataka Authority for Advance Ruling has authoritatively determined that corpus fund collections by apartment owners associations or similar membership organisations from their members constitute a “supply” under Section 7 of the CGST Act, 2017. GST is chargeable at the time the corpus fund is collected, as per Section 13(2)(a), and the exemption for maintenance charges under Entry No. 77 of Notification No. 12/2017 cannot be claimed in respect of corpus contributions. Accordingly, associations must treat corpus fund receipts as taxable advances and discharge…

11-02-2026 (2026) TaxCorp(GST) 68536 (AAR)

Karnataka AAR Permits Input Tax Credit on Business Expenditure for Used Car Dealers under Margin Scheme: Notification No. 08/2018 Restriction Limited to Vehicles Only - The Karnataka AAR has unequivocally ruled that the restriction on availing input tax credit under Notification No. 08/2018-Central Tax (Rate) is limited to the purchase of old and used motor vehicles as specified in the notification. Dealers selling used vehicles under the margin scheme are entitled to claim ITC on all admissible input services and capital goods, such as refurbishment, marketing, professional services, and administrative expenses, provided all statutory and procedural conditions under the CGST Act and Rules are…

11-02-2026 (2026) TaxCorp(GST) 68535 (AAR)

Karnataka Advance Ruling Affirms GST Exemption for Pure Solid Waste Services Rendered to Gram Panchayat under Notification 12/2017 - Based on a thorough scrutiny of the facts and legal provisions, the Karnataka Authority for Advance Ruling held that the solid waste management services provided by the applicant to the Gram Panchayat are exempt from GST under entry No. 3 of Notification No. 12/2017–Central Tax (Rate). The applicant’s supply qualifies as pure services rendered to a local authority in relation to a constitutionally entrusted function, fulfilling both mandatory limbs of the exemption notification.

11-02-2026 (2026) TaxCorp(GST) 68534 (AAR)

Karnataka AAR Rules GST Applicable on Corpus Fund Contributions by Resident Welfare Associations: Distinction from Maintenance Charges and Timing of Tax Liability Clarified - The Karnataka AAR’s ruling establishes that corpus or sinking fund collections by residential associations from their members are advances for future supply of services, and thus qualify as consideration subject to GST. The liability to pay GST arises at the point of collection/receipt of such funds, as per the time of supply rules. Furthermore, the Authority recognized the distinct and independent status of corpus fund collections vis-à-vis monthly maintenance charges for GST purposes, and confirmed that procedural questions…

11-02-2026 (2026) TaxCorp(GST) 68533 (AAR)

Karnataka AAR Lacks Jurisdiction Over Refund Quantification Under Inverted Duty Structure: Application Rejected - The Karnataka Authority for Advance Ruling definitively held that it does not possess jurisdiction to adjudicate or issue rulings on matters related to the quantification or sanction of refunds, including those arising under the inverted duty structure. Taxpayers seeking guidance or redress on refund quantification must approach the appropriate refund sanctioning authority as provided under Section 54 of the CGST Act, 2017. Applications to the AAR must strictly pertain to the categories listed in Section 97(2) to be maintainable.

19-01-2026 (2026) TaxCorp(GST) 68532 (HC-GUJARAT)

Sections 112, 107, 74 of Central Goods and Services Tax Act, 2017 - High Court Upholds Appellate Tribunal as Proper Forum for GST Appeals Despite Procedural Delays - The Gujarat High Court’s decision reinforces the principle that writ jurisdiction cannot be invoked merely on account of procedural imperfections in the functioning of statutory appellate bodies, provided the remedy exists and is accessible. Taxpayers must first approach the Appellate Tribunal under Section 112 of the CGST Act, as clarified by the Ministry of Finance’s Notification dated 17.09.2025. Unless there is a demonstrable lack of jurisdiction or breach of fundamental rights, the High Court will not entertain writ petitions…

02-02-2026 (2026) TaxCorp(GST) 68531 (HC-DELHI)

Section 69 of Central Goods and Services Tax Act, 2017 - Delhi High Court Clarifies Passport Renewal Rights for Persons Facing Criminal Proceedings Under GST Law: Judicial Permission Overrides General Restriction - In view of the Supreme Court’s ruling and the specific permissions granted by the trial courts, the Delhi High Court directed that the passport authorities must renew the petitioner’s passport in compliance with the law and the orders of the competent criminal courts. The actionable takeaway is that persons facing criminal proceedings can secure passport renewal if they obtain explicit or even broadly worded permission from the concerned court and comply with any undertakings required…

06-11-2025 (2026) TaxCorp(GST) 68530 (HC-KERALA)

Sections 107, 169 of Central Goods and Services Tax Act, 2017 - Kerala High Court Rejects GST Appeal Filed After Three Years Due to Assessee’s Inaction Despite Proper Service of Notices - In summary, the Kerala High Court held that the assessee’s lack of diligence in monitoring the GST portal and failure to respond to statutory notices precluded any justification for condoning the delay in filing an appeal. The Court’s action-centered guidance is clear: taxpayers must vigilantly monitor the GST portal and ensure prompt responses to all statutory communications. Excuses based on non-receipt of email or SMS alerts will not suffice when notices are duly served per the Act.

28-11-2025 (2026) TaxCorp(GST) 68529 (HC-MADRAS)

Section 29 of Central Goods and Services Tax Act, 2017 - Madras High Court Orders Restoration of GST Registration Cancelled for Nil Returns, Cites Genuine Hardship and Compliance Commitment - The Madras High Court’s decision mandates that GST registration, once cancelled for non-filing of returns owing to genuine hardship, may be restored upon demonstration of bona fide intent to comply with statutory obligations. Taxpayers in similar circumstances must ensure prompt filing of all outstanding returns and discharge of tax liabilities, interest, and penalties to benefit from such relief.

28-11-2025 (2026) TaxCorp(GST) 68528 (HC-GUJARAT)

Section 54 of Central Goods and Services Tax Act, 2017 - Gujarat High Court Confirms Retrospective Redundancy of IGST Refund Restrictions Post-Repeal: Pending Export Refund Cases to Benefit - In view of the above legal position, the Gujarat High Court directed that all writ petitions seeking IGST refunds for export/zero-rated supplies, where the only objection was based on the now-omitted Rules 89(4B) and 96(10), stand allowed. The relief was granted in alignment with the JJ Plastalloy precedent, ensuring that the refund restrictions are deemed never to have existed for all pending and unconcluded matters as of 8-10-2024.

19-01-2026 (2026) TaxCorp(GST) 68527 (HC-AP)

Sections 29, 161 of Central Goods and Services Tax Act, 2017 - Telangana High Court Rules: GST Registration Cancellation Does Not Extinguish Pre-existing Tax Liabilities—Assessee’s Rectification Plea Rejected - The Telangana High Court reaffirmed that cancellation of GST registration does not relieve a taxpayer from liabilities incurred prior to such cancellation. The Court also clarified the limited scope of rectification under Section 161, confining it to apparent errors only, and not extending to substantive review of the assessment. Taxpayers aggrieved by such orders must avail themselves of the appellate remedy rather than seeking rectification beyond permissible limits.

06-11-2025 (2026) TaxCorp(GST) 68526 (HC-KERALA)

Section 16 of Central Goods and Services Tax Act, 2017 - Kerala High Court Rules in Favour of Assessee: Section 16(5) Prevails Over Section 16(4) for Input Tax Credit Claims Filed Before 30-11-2021 - Based on the Kerala High Court’s decision, all assessees who filed their returns for the relevant periods before 30-11-2021 are entitled to claim input tax credit under section 16(5) of the CGST Act, regardless of whether the returns were submitted within the earlier limitation period prescribed under section 16(4). The statutory right conferred by the newly inserted section must be honored, and denial of ITC on the earlier ground of limitation is not sustainable.

14-11-2025 (2026) TaxCorp(GST) 68525 (HC-KARNATAKA)

Section 54 of Central Goods and Services Tax Act, 2017 - Karnataka High Court Rules Fresh GST Refund Applications Retrospectively Valid from Original Filing Date in Light of Repeated Deficiency Memos - The Karnataka High Court’s decision empowers assessees who have faced repeated procedural denials via deficiency memos to seek fresh adjudication of refund claims without the peril of limitation expiry. Taxpayers should promptly file a fresh refund application with comprehensive documentation as directed, and authorities are mandated to dispose of such applications based on their merits, not on technical or repetitive procedural grounds.

Dated

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