Category: GST
GSTN has issued a Consolidated FAǪ on GSTR 9/9C for the FY 2024-25 GSTN has published series of FAQ on 16th Oct, 2025 and 4th Dec, 2025 for assisting the taxpayer in filing of Annual Return i.e., GSTR-9/9C. For convenience, a consolidate FAQs has been issued. Question 1. …
Extension of time limit for furnishing GSTR 3B under Delhi GST Act 2017 Department of Trade and Taxes(Policy and Research Branch) Notification No. 17/2025 Delhi, the 10th December, 2025 F. No. DTT-D011/45/2025-Policy-TT-Trade and Taxes Department–671.—In exercise of the powers conferred by sub-section (6) of section 39 read with …
Allahabad High Court grants bail to Chartered Accountant accused in a GST evasion to the tune of more than 40 crores In a recent judgment, Hon’ble Allahabad High Court has granted bail to a Chartered Accountant accused in a GST evasion to the tune of more than 40 …
Govt has notified the Manipur Goods and Services Tax (Second Amendment) Act, 2025 The Bill was introduced in Lok Sabha on 1st December, 2025. It received the assent of the President on the 10th December, 2025. Save as otherwise provided in the amendment Act, sections 2 to 5, …
GSTN Advisory on Auto Suspension of GST Registration due to Non-Furnishing of Bank Account Details as per Rule 10A As per Rule 10A, taxpayers (except those registered under TCS, TDS, or Suo-moto registrations) must furnish their bank account details within 30 days of grant of registration or before …
ITC can’t be denied on ground that supplier’s registration was cancelled subsequently when supplier had filed GSTR-1 and GSTR-3B for the relevant period. In a recent judgment, Allahabad High Court has held that ITC can’t be denied on ground that the supplier’s registration was cancelled subsequently to the …
Assessee was entitled to GST exemption on renting of residential dwelling as hostel to students and working professionals In a recent judgment, Hon’ble Supreme Court has held that the assessee was entitled to GST exemption on renting of residential dwelling as lessee in turn leased out the property …
Special procedure notified under Delhi GST Act 2017 for rectification of order confirming demand for wrong availment of ITC. Lt. Governor of the National Capital Territory of Delhi has notified Special procedure under Delhi Goods and Services Tax Act, 2017 for rectification of order confirming demand for wrong …
If address of consignor or consignee is correct, merely for wrong PIN code, the proceedings u/s 129 can not be initiated – High Court In a recent judgment, Hon’ble Allahabad High Court quashed order under section 129(3) of GST Act holding that when goods in question was accompanied …
Cancellation or Suspension of GST registration would be counterproductive and work against the interest of the revenue – HC In a recent judgment, Hon’ble Calcutta High Court observed that suspension/revocation of the GST registration would be counterproductive and work against the interest of the revenue as the assessee …
