Category: GST
Effective dates announced for provisions of Central Goods and Services Tax (Amendment) Rules, 2024 GOVERNMENT OF INDIAMINISTRY OF FINANCE(DEPARTMENT OF REVENUE)CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS Notification No. 09/2025–Central Tax New Delhi, the 11th February, 2025. G.S.R…(E).—In exercise of the powers conferred by section 164 of the …
Procedure to be followed in department appeal filed against interest and/or penalty only, related to Section 128A of the CGST Act, 2017 CBIC has issued Instruction No. 02/2025-GST dated 07.02.2025 specifying procedure to be followed in department appeal filed against interest and/or penalty only, related to Section 128A …
EWB generation facility for goods under Chapter 71 withdrawn. Clarification on E-Way Bill Requirement for Goods under Chapter 71 – GSTN Advisory EWB generation facility for goods under Chapter 71 withdrawn Rule 138(14) of the Central Goods and Services Tax (CGST) Rules, 2017, read with its Annexure S.Nos. …
Late fee u/s 47(2) of the CGST Act 2017 is leviable for the delay in furnishing of both Form GSTR-9 and Form GSTR-9C . CBIC clarification on applicability of late fee for delay in furnishing of Form GSTR-9C CBIC has issued Circular No. 246/03/2025-GST dated 30.01.2025 for clarification …
No 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 – CBIC Circular Circular No. 244/01/2025-GST F. No. CBIC-190354/2/2025-TO(TRU-II)-CBEC Government of IndiaMinistry of Finance Department of Revenue (Tax …
CBIC issues Circular clarifying applicability of GST on certain services CBIC has issued Circular No. 245/02/2025-GST dated 28.01.2025 giving clarifications regarding applicability of GST on certain services. Based on the recommendations of the GST Council in its 55th meeting held on 21st December 2024, clarifications on various issues …
Grant of temporary identification number for person not liable to registration under GST Act but is required to make any payment under GST Act – CGST Amendment GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS Notification No. 07/2025 – Central …
CBIC waives late fee u/s 47 of CGST Act 2017 for the financial years 2017-18 , 2018-19, 2019-20, 2020-21, 2021-22 or 2022-23 GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS Notification No. 08/2025 – CENTRAL TAX New Delhi, dated the …
Revision application u/s 108 of UPGST Act 2017 can not be declined on the ground that remedy of appeal is available In a recent judgment, Allahabad High Court has held that sub section (2) of section 108 of CGST Act 2017 does not imply that first of all …
GSTN defers Hard-locking of auto-populated liability in GSTR-3B In October 2024, GSTN issued an advisory that from January 2025 tax period, the GST Portal is going to restrict making changes in auto-populated liability in pre-filled GSTR-3B from GSTR-1/1A/IFF to further enhance accuracy in return filing. It was suggested …
