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GSTN Allows Refund Claims Even with Negative Minor Head Balances

GSTN Enables GST Refund Claims Despite Negative Minor Head Balances

In an advisory dated August 28, 2025, the Goods and Services Tax Network (GSTN) stated that the GST system has been enhanced to allow taxpayers to claim refunds when individual components (minor heads) of a GST demand column show negative balances, provided the overall cumulative balance is zero or positive. Advisory helps small businesses and […]

Madras HC: Case Chandrasekaran Vs Assistant Commissioner ST

Madras HC Directs Authority to Issue Circular: Assessees Must Engage Only Qualified GST Consultants

The Madras High Court has instructed the government tax department to send out a circular encouraging taxpayers to hire only qualified professionals for handling their Goods and Services Tax (GST) matters. Justice Krishnan Ramasamy mentioned that, “This Court comes across similar instances in several cases, extending ill advice to the clients by the consultants, who […]

Delhi HC's Order In Case of Suresh Kumar vs. Commissioner CGST Delhi North

Delhi HC: GST Demand Order Valid Despite Late Uploading of Form DRC-07 If E-Mail Service Is Proven

The Delhi High Court has pointed out that there is a delay between when the GST Department issues a demand order and when the Form DRC-07 is made available online. A division bench of Justices Prathiba M. Singh and Shail Jain did not infer such a gap as rendering the demand order time-barred, towards the […]

Bombay HC's Order in The Case of M/s. Eagle Security & Personnel Services vs. Union of India

Bombay HC Upholds Validity of GST RCM Notifications, Denial of ITC Not Unconstitutional

The Bombay High Court has ruled that notifications related to the Reverse Charge Mechanism (RCM) that deny Input Tax Credit (ITC) to service providers are legally acceptable. The court stated that these decisions do not violate the rights guaranteed by articles 14 and 19(1)(g) of the Constitution, which are designed to ensure equality and the […]

GST Notification No. 12/2025 on GSTR-3B Filing Due Date

GST Notif. No. 12/2025: CBIC Announces GSTR-3B Deadline Extension with City-Wise Applicability

The deadline for submitting Form GSTR-3B for July 2025 has been pushed back by the Central Board of Indirect Taxes and Customs (CBIC). This announcement was made in a notification issued on August 20, 2025, right when the original deadline was approaching. According to the central tax notification No. 12/2025, the amended due date to […]

Gauhati HC's Order In The Case of D.D. Construction vs. The Union of India

GST Reg Cancelled for 6-Month Default; Gauhati HC Grants Revival Opportunity

The Gauhati High Court has allowed two months for the company to restore its Goods and Services Tax (GST) registration. This registration was cancelled because it failed to file its GST returns for six consecutive months. The applicant, D.D. Construction is registered under the provisions of the Central Goods and Services Tax (CGST) Act, 2017/Assam […]

Patna HC's Order in The Case of M/S Sai Steel vs. The State of Bihar

Patna HC: GST Refund Limitation to Be Computed from Date of Correct Tax Payment

The limitation for GST refund claimed under the wrong head ceases to apply from the date of correct payment, the Patna High Court has ruled. After reading Section 77 of the CGST Act, 2017, read with Section 19 of the IGST Act, Justices Rajeev Ranjan Prasad and Shailendra Singh viewed that the date of counting […]

Circular No F.17 (134) ACCT/GST/2017/547 By Rajasthan Commercial Dept

Rajasthan Issues Circular to Scrutinise GST ITC Claims in Cases of Delayed Registration

The Rajasthan Commercial Taxes Department has issued Circular No. F.17 (134) ACCT/GST/2017/547, dated August 12, 2025, directing strict verification of Input Tax Credit (ITC) claims for businesses obtaining GST registration after the prescribed 30-day period under the CGST/RGST Act, 2017. Taxpayers u/s 25 of the RGST Act should apply within 30 days from the date […]

How GST Software Handles Errors in Return Filing

GST Filing Errors and How Software Controls Them

Since the inception of the Goods and Services Tax (GST) in India in 2017, businesses have faced challenges in adjusting to the new tax system. The aim of GST was to simplify compliance, but achieving this objective has not been easy so far. GST was introduced to streamline indirect taxes, but filing GST returns involves […]

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