Clipped from: https://www.taxscan.in/top-stories/itc-claimed-reversed-and-re-claimed-in-fy-2024-25-how-will-it-reflect-in-gstr-9-gstr-99c-faq-explained-1440278?TRN300=SekwjRcdsAuMKvsgUYkMcbgwAcJuwuMkvcGUykqhGJxMEdFSIMSBJiuRKMsAsx&LKD333=3307256 To prevent mismatches, audit objections, and future disputes consistent and proper reporting across these tables is essential. In this article, we’ll explain the
Category: GST
*******Appeals Before GST Appellate Tribunal: Procedure, Limitation & Compliance
Clipped from: https://taxguru.in/goods-and-service-tax/appeals-gst-appellate-tribunalprocedurelimitationcompliance-section-112-cgst-act-rules.html Appeals Before GST Appellate Tribunal: Procedure, Limitation & Compliance under Section 112 of CGST Act & Rules Summary: Section 112 of the CGST Act,
*******GSTAT Appeal Filing Explained Due to Mandatory Statement of Facts Limit
Clipped from: https://taxguru.in/income-tax/gstat-appeal-filing-explained-due-mandatory-statement-facts-limit.html Statutory Framework for Filing Appeals before GSTAT As per Rule 110(1) of the Central Goods and Services Tax Rules, 2017 , an appeal to the
*******Non-effective portal notices, without a fair hearing or opportunity to reply, violate principles of natural justice
Clipped from: https://taxguru.in/goods-and-service-tax/non-effective-portal-notices-fair-hearing-opportunity-reply-violate-principles-natural-justice.html Kurlon Retail Limited Vs Sales Tax Officer & Ors. (Delhi High Court) The Delhi High Court held that GST adjudication based on notices
Wrong E-Way Bill Destination is Major Violation, Not Clerical Error: MP HC
Clipped from: https://taxguru.in/goods-and-service-tax/wrong-e-way-bill-destination-treated-major-violation-clerical-error-mp-hc.html Amara Raja Batteries Limited Vs State of Madhya Pradesh (Madhya Pradesh High Court) The Madhya Pradesh High Court dismissed the writ petition filed under Article
How GST 2.0 enables faster, cheaper and reliable logistics – The HinduBusinessLine
Clipped from: https://www.thehindubusinessline.com/economy/logistics/how-gst-20-enables-faster-cheaper-and-reliable-logistics/article70446798.ece Simplified GST framework promises to reduce hidden interstate costs, optimise network planning and support integrated warehousing MORE WHEELS: Lower GST on commercial vehicles
Pre-Consultative Process under Central Excise Act is Mandatory Except in Cases of Intention to Evade Tax: Madras HC [Read Order]
Clipped from: https://www.taxscan.in/top-stories/pre-consultative-process-under-central-excise-act-is-mandatory-except-in-cases-of-intention-to-evade-tax-madras-hc-1440722?TRN300=CvKWJPSdCaunKESFHizMSKGgASzDWdMKVcfhYJRxgZxMVufcyMskJiDPKMsAsh&LKD333=3303956 The department cannot unilaterally assume that pre-consultation is not necessary. Unless and until the fraud and intention to evade is not proven beyond
Nobody talks about GSTR 9 till a notice hits’: CA flags risks for overlooking GSTR 9 filing – BusinessToday
Clipped from: https://www.businesstoday.in/personal-finance/tax/story/nobody-talks-about-gstr-9-till-a-notice-hits-ca-flags-risks-for-overlooking-gstr-9-filing-508110-2025-12-24 The GST annual return, GSTR-9, is rarely discussed until a tax notice lands in a taxpayer’s inbox. With the December 31 deadline approaching,
Non-Monetary Benefits like Free Gifts, Tour Packages Received by Dealer from Principal Constitute Supply under GST: AAR [Read Order]
Clipped from: https://www.taxscan.in/top-stories/non-monetary-benefits-like-free-gifts-tour-packages-received-by-dealer-from-principal-constitute-supply-under-gst-aar-1439956?TRN300=sEKgzRSDCaUMKvbjhWzMsbWgacZuwuMKebjXwjqxWJxMVdfSyMckJYURKMsACh&LKD333=3272158 The perquisites were found by the Authority to have monetary value and thus be taxable. The Authority for Advance Ruling, Tamil Nadu recently affirmed that
*******S.74 of GST Cannot Be Invoked when No Fraud Alleged: Madras HC Clarifies application of S. 74 [Read Order]
lipped from: https://www.taxscan.in/top-stories/gst-cannot-be-invoked-when-no-fraud-alleged-madras-hc-clarifies-application-1437237?TRN300=CVKgzMSdSAunBdzWwyhMCkGgaCZdGUMkUjgGihMHwjGMeDFcYMSBZiUMbMSaSX&LKD333=3172136 For invoking Section 74, the show-cause notice must clearly articulate which of these elements is alleged, supported by material in the notice itself.
*******From refunds to registrations: How GST changes will reshape compliance for MSMEs from Nov 2025 – BusinessToday
Clipped from: https://www.businesstoday.in/personal-finance/tax/story/from-refunds-to-registrations-how-gst-changes-will-reshape-compliance-for-msmes-from-nov-2025-500674-2025-11-03 The proposed and active changes aim to make GST filings faster, more transparent, and less cumbersome — particularly for small taxpayers and exporters.
*******From refunds to registrations: How GST changes will reshape compliance for MSMEs from Nov 2025 – BusinessToday
Clipped from: https://www.businesstoday.in/personal-finance/tax/story/from-refunds-to-registrations-how-gst-changes-will-reshape-compliance-for-msmes-from-nov-2025-500674-2025-11-03 The proposed and active changes aim to make GST filings faster, more transparent, and less cumbersome — particularly for small taxpayers and exporters.
*New facility for voluntary correction – Money News | The Financial Express
Clipped from: https://www.financialexpress.com/money/new-facility-for-voluntary-correctionnbsp-4028318/ The CBIC has introduced the Customs (Voluntary Revision of Entries Post Clearance) Regulations, 2025, effective November 1. This significant trade facilitation reform allows
*CBIC issues rules allowing voluntary correction of customs entries | India News – Business Standard
Clipped from: https://www.business-standard.com/india-news/cbic-voluntary-correction-customs-entries-rules-fee-electronic-applications-125103101241_1.html The Board amended the Levy of Fees (Customs Documents) Regulations, 1970 to introduce a ₹1,000 fee for each electronic application filed under the
