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 …

A common and consolidated approval u/s 153D for all assessment years in complex matters of search showed non application of mind – ITAT In a recent judgment, the ITAT Delhi has held that a common approval u/s 153D for all assessment years in complex matters of search without …

Observation of CIT(A) that AO is empowered to reopen the assessment u/s 147/148 can not be said to be illegal – ITAT In a recent judgment, the ITAT Delhi has held that observation of CIT(A) that Assessing Officer (AO) is empowered to reopen the assessment under section 147/148 …

Best judgement assessment u/s 144 cannot under any means be held to be erroneous u/s 263 for lack of enquiry- ITAT In a recent judgment, the ITAT Nagpur has held that best judgement assessment under section 144 of the Act, cannot under any means be held to be …

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 …