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As per Goods and Services Tax Network (GSTN), starting from the July 2025 tax period, Table 3.2 of GSTR-3B related to inter-state supplies made to unregistered persons, composition taxpayers, and UIN holders, will once again be auto-populated and non-editable on the GST portal. After a temporary relaxation that authorised manual editing, introduced in answer to […]
The Delhi High Court held that Section 122(1A) of the Goods and Services Tax Act, 2017, can be applied retrospectively, provided that a show cause notice had been issued to the taxpayer when the provision was introduced. Section 122 contemplates penalties for offences under the GST Act, along with the bogus claim of ITC. The […]
The Himachal Pradesh High Court refused to quash the complaint under Section 69 of the CGST Act, noting that the use of fake supplier addresses indicates prima facie GST evasion. As per the bench, “When the officials went to the addresses mentioned in the invoices and found that no such entity existed, it was sufficient […]
The Supreme Court, in a relief to Indian airlines such as IndiGo and SpiceJet, dismissed an appeal by the Customs Department seeking to levy Integrated Goods and Services Tax (IGST) on re-imported aircraft and spare parts that had been sent abroad for repairs. The tax demand was based on a 2021 notification attempting to retrospectively […]
For school transportation services where payments are made directly by parents, no Goods and Services Tax (GST) exemption is available, the Tamil Nadu State Appellate Authority for Advance Ruling (AAAR) has held. The appellant, Tvl. Batcha Noorjahan, proprietor of M/s. School Transport had entered into long-term agreements with schools to deliver transportation for students and […]
In June 2019, the GST refund application was originally furnished and has remained unprocessed, as the department claimed that a deficiency memo had been issued. However, it was later determined that this could not be monitored. The High Court of Delhi has instructed the Goods and Services Tax (GST) Department to process a refund amounting […]
The Finance Department of Jammu and Kashmir, in a move to improve clarity, traceability, and GST compliance, has mandated that all the government payments to contractors and suppliers be made before the bank accounts linked with their respective GSTINs via Circular No.01 (Adm) FD of 2025. Through an official circular, the issued directive applies to […]
The Jammu and Kashmir High Court has decided that the Department of Home is required to pay back the Goods and Services Tax (GST) to hotel owners. This applies to those hotel owners whose properties have been taken over to provide housing for security forces, in addition to the regular rent they receive. The petitioner, […]
The High Court of Madras has upheld the imposition of interest under Section 50(1) of the Central Goods and Services Tax (CGST) and Tamil Nadu Goods and Services Tax (TNGST) Act, 2017, in conjunction with Rule 88B, for individuals and businesses that make delayed tax payments. This ruling emphasises the importance of timely compliance with […]
