Category: GST
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EWB generation facility for goods under Chapter 71 withdrawn.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on E-Way Bill Requirement for Goods under Chapter 71 – GSTN Advisory EWB generation facility for goods under Chapter 71 withdrawn Rule 138(14) of the Central Goods and Services Tax (CGST) Rules, 2017, read with its Annexure S.Nos.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 …
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 …
