• twitter-icon

Search results for: GST applicability

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 […]

Rajasthan GST AAAR's Order for M/S Hitesh Gwalani

GST AAAR Clarifies Margin Scheme Applicability U/R 35(5) for Sale Used Batteries, Plastic Waste

The Margin Scheme as foreseen under Rule 35(5) of the Central Goods and Services Tax (CGST) Rules, 2017 shall be applied to the sale of used lead acid batteries, plastic waste and scrap from aluminium, steel, copper and brass utensils, as stated by the Rajasthan Appellate Authority for Advance Ruling (AAAR). Appellate Authority provides the […]

GST Wing Mandates B2B e-Invoices for Govt Supplies

GST Wing Clarifies E-invoicing Applicability for Govt Supplies

On September 14, 2023, the National Informatics Centre, operating under the Ministry of Electronics and Information Technology (MeiTY), issued a clarification concerning Goods and Services Tax (GST) e-invoicing for Government Supplies. The GST Policy Wing has issued this clarification in reference to the implementation of e-invoicing for transactions involving Government departments or agencies, as detailed […]

GST on One Time Long Term Lease Premium

Applicability of GST on One Time Long Term Lease Premium: Gujarat AAR

The Gujarat Authority of Advance ruling (AAR) directed that Goods and Service Tax (GST) should be imposed on one time long term lease premium obligated to pay via Jinmangal Corporation to Ahmedabad Urban Development Authority. The Petitioner is the owner of Jinmangal Corporation acquired a bid for plot Chandkheda by e-auction carried by the Ahmedabad […]

GST E-Invoice Generation System

All About GST E-Invoice Generation System on Portal with Applicability

What is GST E-Invoice System? GST e-invoice is the introduction of the digital invoice for goods and services provided by the business firm generated at the government GST portal. The concept of a GST e-invoice generation system has been taken into consideration for the reduction in GST evasion. The GST officers have come to a […]

Orissa HC's Order In the Case of Srikant Das Vs. Joint Commissioner of State Tax

Orissa HC Cancels GST Assessment Order Over Contractor Name Mismatch on WAMIS & IT Portal

The Orissa High Court, in a ruling, quashed a GST assessment order passed against an unregistered contractor after finding that the proceedings were initiated due to confusion arising from identical names and erroneous reliance on data from the Works and Accounts Management Information System (WAMIS) and the Income Tax portals. The applicant, Srikant Das, was […]

Madhya Pradesh HC's Order in The Case of Amara Raja Batteries Limited vs. The State of Madhya Pradesh and Others

MP High Court Upholds Validity of 100% GST Penalty for Incorrect E-Way Bill Destination

The Madhya Pradesh High Court has ruled that if a GST E-way bill contains an incorrect destination city, it cannot simply be considered a minor typing error, especially if the goods have travelled significantly beyond the stated location. According to Section 129 of the Goods and Services Tax Act, imposing a penalty of 100% is […]

Allahabad HC's Order in The Case of Vidyarthi Dresses vs. State Of Uttar Pradesh Through Principal Secretary (Finance) And 2 Others

Allahabad HC: Confiscation (S. 130) Inappropriate for Mere Excess Stock Found in GST Survey

The Allahabad High Court, in a ruling, held that u/s 130 of the Central Goods and Services Tax Act, 2017, the proceedings dealing with confiscation of goods cannot be invoked only because excess stock is encountered in a survey. The court held that where stock discrepancies emerge, the appropriate statutory method is Section 73 or […]

Bombay HC's Order in The Case of West India Continental Oils Fats Pvt. Ltd. vs. The Union of India

Bombay HC: Authority Must Pay ₹71.31 Lakh Interest on IGST/RCM Ocean Freight Refund

The Bombay High Court ruled that the authority must pay ₹71.31 lakh as interest on the refund of illegally collected IGST (Integrated Goods and Services Tax) under the Reverse Charge Mechanism (RCM) on ocean freight. Justices M.S. Sonak and Advait M. Sethna considered that the applicant had submitted IGST, which the respondents used up to […]

Follow Us on Google News

Google News

Latest Posts

Best Offer in 2026

Powering India's Taxation Experts with Innovation

Upto 20% Off
Tax, ROC/MCA, XBRL, Payroll, Online GST

Limited Offer, Hurry

Easy to File Tax/GST Returns

Upto 20% Off on Tax Software

    Select Product*

    Current GST Due Dates