Category: GST
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 …
GST rate notifications to implement recommendations of 55th GST Council (Goods) MINISTRY OF FINANCE(Department of Revenue) New Delhi, the 16th January, 2025 Notification No. 01/2025- Central Tax (Rate) G.S.R. 50(E).— In exercise of the powers conferred by sub-section (1) of section 9 and sub-section (5) of section 15 …
Revised and up-to-date list of services covered under GST RCM as on 16.01.2025 Categories of supply of services where GST is to be paid on reverse charge basis Up-to-date list of services covered under GST reverse Charge Mechanism (RCM) There are two type of reverse charge scenarios provided …
GST rate notifications to implement recommendations of 55th GST Council The CBIC vide Notification No. 11/2017-Central Tax (Rate) specified central tax, on the intra-State supply of specified services. The subsequent amendments prescribed different GST rates on suppliers providing hotel accommodation at specified premises. The term “specified premises” was …
Cancellation of GST registration quashed as notice was sent on the ground of non filing of return but cancellation was done on a different ground In a recent judgment, Allahabad High Court has quashed the order cancelling GST registration when show cause notice was given for cancellation of …
Grounds of arrest must be explained to the arrested person and also furnished to him in writing – CBIC revised guidelines for arrest and bail under GST laws. GST Investigation Wing of the Central Board of Indirect Taxes and Customs (CBIC) has vide Instruction No. 01/2025-GST dated 13.01.2025 …
