Category: GST

Mere non payment of GST liability apparent in DRC-01 would not justify invoking provisions of Section 74 of the Act – High Court  In a recent judgment, Hon’ble Allahabad High Court has held that mere non payment of GST liability apparent in DRC-01 would not justify invoking provisions …

Constitutional validity of GST arrest provisions upheld by Supreme Court together with power of courts to grant anticipatory bail  In a recent judgment, Hon’ble Supreme Court upheld the constitutional validity of arrest under GST Act and also upheld the powers of courts to grant anticipatory bail and prohibiting …

Action already taken u/s 73 of CGST Act, 2017 no ground to restrain Department from conducting audit under section 65 – High Court In a recent judgment, Hon’ble High Court of Punjab and Haryana has held that action / proceedings taken under Section 73 of the CGST Act, …

Cost imposed on Authorities for cancelling GST Registration of the assessee without assigning any reason  In a recent judgment, the Hon’ble Allahabad High Court has imposed a cost on GST Authorities for cancelling GST Registration of the assessee without assigning any reason for cancellation. ABCAUS Case Law Citation:4418 …

Clarification regarding GST rates & classification (goods) as per the recommendations of the GST Council in its 55th meeting. CBEC has issued clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council 55th meeting held on 21st December, 2024, at Jaisalmer. 1. Clarification …

GSTN Advisory on Introduction of Form ENR-03 for Enrolment of Unregistered Dealers/Persons in e-Way Bill Portal for generating e-way Bill A new feature has been introduced in the E-Way Bill (EWB) system to facilitate the enrolment of unregistered dealers supplying goods, with effect from 11.02.2025. In accordance with Notification No. 12/2024 …

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 …