Category: GST

GST show cause and order in Statutory Forms DRC-01 and DRC-07 without any digital or physical signature are a nullity In a recent judgment, High Court has held that GST show cause and order in Statutory Forms DRC-01 and DRC-07 without any digital or physical signature are a …

CBIC issues instruction on non/partial production of records/information for C&AG Audit CBIC has issued Instruction No. 05/2025-GST dated 02.05.2025 to ensure timely production of records/information for C&AG audit. C&AG in its Audit Report – Indirect Taxes – GST (Report No. 7 of 2024) has stated the fact of …

Grievance Redressal Mechanism for processing of application for GST registration – dedicated email to be publicised by Principal Chief Commissioner/Chief Commissioner of CGST Zones  CBIC has earlier issued Instruction No. 03/2025 dated 17.04.2025 for processing of GST registration application. In continuation, CBIC has issued Instruction No. 04/2025 dated …

Implementation of Phase-3 reporting of HSN codes in Table 12 of GSTR-1 & 1A from May 2025 return period – GSTN Advisory CBIC vide Notification No. 78/2020 – Central Tax dated 15th October 2020, made it mandatory for the taxpayers to report minimum 4 digits or 6 digits …

The Goods and Services Tax Appellate Tribunal (Procedure) Rules 2025, notified The Goods and Services Tax Appellate Tribunal (Procedure) (GSTAT) Rules, 2025, notified by the Central Government on April 24, 2025, via notification no. G.S.R. 256(E), outline the procedural framework for the functioning of the Goods and Services …

Supply of service by a club or association to its members is not a taxable service for the purposes of GST. In a recent judgment, Hon’ble Kerala High Court has held that supply of service by a club or association to its members is not a taxable service …

No interference with order passed after considering replies filed by the petitioner and after providing an opportunity of personal hearing – High Court In a recent judgment, Hon’ble Madras High Court has held that since the impugned order was passed after due consideration of the replies filed by …

Goods transported subsequently to cancellation of GST registration was a sham transaction even though goods were accompanied by tax invoice and e-way bill. In a recent judgment, the Hon’ble Allahabad High Court has held when the GST registration of the dealer stood cancelled by the Department, goods transported …

High Court summons GST officials on harrowing experience of a genuine person went through in obtaining GST refund  In a recent judgment, the Hon’ble Delhi High Court has described the non payment of GST refund as harrowing experience that a genuine person has gone through in obtaining a …

CBIC has issued its latest revised Instructions for processing of applications for GST registration prescribing inter alia documents for principal place of business and constitution of business CBIC has observed that applicants are facing difficulties in getting GST registration, mainly on account of nature of clarifications being sought …