Category: GST
Government has notified Cases / class of cases in respect of which appeal shall be heard only by the GSTAT Principal Bench Ministry of Finance (Department of Revenue) NOTIFICATION New Delhi, the 17th September, 2025 S.O. 4219(E).—In exercise of the powers conferred by the third proviso to sub-section …
30.06.2026 notified as date for filing GSTAT appeal for orders before 01.04.2026 Appeal can be filed before GST Appellate Tribunal up to 30.06.2026 for orders communicated before 1st April, 2026 Ministry of Finance(Department of Revenue) Notification New Delhi, the 17th September, 2025 S.O. 4220(E).—In exercise of the powers …
GSTN has issued advisory to taxpayers to reconcile records and file pending GST Returns within expiry of three years as on 1st October 2025 As per the Finance Act,2023 (8 of 2023), dt. 31-03-2023, implemented w.e.f 01-10-2023 vide Notification No. 28/2023 – Central Tax dated 31th July, 2023, …
GST Council recommends changes in GST tax rates to provide relief to individuals, middle class and measures for facilitation of trade. Recommendations of the 56th Meeting of the GST Council held on 3rd September 2025 – There is no change in threshold of the registration required for goods …
Seizure of goods justified when e-way bill was not generated immediately on movement of the goods but was generated after the interception of the goods. In a recent judgment, Hon’ble Allahabad High Court declined to interfere with detention of goods by GST Authorities as e-way bill not generated …
Extension of the due date for furnishing Form GSTR-3B return for Mumbai and other districts of Maharashtra. CBIC in view of the heavy rain and flood, has extended the due date for furnishing Form GSTR-3B return for the month of July 2025 upto 27.08.2025 for the taxpayers registered …
Supreme Court issues guidelines in case of common enquiry/investigation by two different GST authorities Supreme Court issues guidelines where after the commencement of an inquiry or investigation by one GST authority, another inquiry or investigation on the same subject matter is initiated by a different GST authority. ABCAUS …
There is marked distinction between the expressions, “entitlement to” claim input tax credit and “entitled to avail” input tax credit. There is marked distinction between the expressions, “entitlement to” claim input tax credit and “entitled to avail” input tax credit. In a recent judgment, Hon’ble High Court of …
Legal representative of deceased must be issued a show cause notice before making determination of GST liability of deceased – High Court In a recent judgment, Hon’ble Allahabad High Court has held that once GST provision deals with the liability of a legal representative on account of death …
Appellate Authorities committed no error or illegality in dismissing the appeal for non payment of 20% of the tax demanded as provided in statute– Supreme Court In a recent judgment, the Hon’ble Supreme Court dismissed the Special Leave Petition (SLP) of the assessee holding that there was no …
