Category Archives: GST

Society controlled by State officers qualifies as “Government Entity”; GST exemption allowed Issue Whether a society established under a State scheme, with a Governing Body comprising government officers (Deputy Commissioner, etc.) and receiving state grants, qualifies as a “Government Entity” under Notification No. 12/2017-Central Tax (Rate) to claim exemption on services provided to the government.… Read More »

Self-drive car rentals classified under SAC 997329; GST rate linked to sale of like goods Issue What is the correct Service Accounting Code (SAC) and applicable GST rate entry for “Self-drive passenger car rental services” (without operator) post-October 1, 2019, considering the amendments to Heading 9966. Facts Service Model: The applicant provides passenger cars for… Read More »

Haryana Enforces Comprehensive Multi-Year GST Audits Mandatory Multi-Year Audit Scope The Haryana Excise & Taxation Department has issued instructions requiring that every GST audit selected under Section 65 of the HGST Act cover multiple financial years. The audit must span from the year of selection continuously up to the current financial year, ensuring no gaps… Read More »

IMPORTANT GST CASE LAWS 06.12.2025 Section/Advisory Case Law Title / Subject Brief Summary Citation / Source Relevant Act GSTR-9 & GSTR-9C Advisory GSTN issues additional FAQs on GSTR-9 and GSTR-9C for FY 2024-25 The GSTN released additional FAQs to clarify reporting requirements in annual return GSTR-9 and reconciliation statement GSTR-9C. Clarifications cover RCM reporting, ineligible… Read More »

Parallel GST Proceedings: First-in-Time Authority Adjudicates; Summons Do Not Trigger Section 6(2)(b) Bar Issue Whether the issuance of a Show Cause Notice (SCN) by the Central GST Authority is barred under Section 6(2)(b) of the CGST Act when the State GST Authority had previously initiated an inquiry via summons and issued a pre-notice intimation (Form… Read More »

Penalty quashed for minor PIN code error in E-way bill; CBIC Circular binding Issue Whether the detention of goods and imposition of penalty under Section 129 is justified when there is a minor one-digit error in the PIN code on the E-way bill/invoice, while the address is correct and all other documents are in order.… Read More »

Demand quashed for traveling beyond SCN; Interest and Penalty cannot be imposed if not proposed Issue Whether an adjudicating authority can impose interest and penalty in the final assessment order when the Show Cause Notice (SCN) issued under Section 74/73 proposed only the recovery of tax. Facts Period Involved: 2019-20. The SCN: The Revenue authorities… Read More »

COVID-19 limitation extension saves refund claim for tax paid under wrong head Issue Whether the refund applications filed for tax paid under the wrong head (Section 77) for the period January 2019 to March 2022 were barred by limitation, considering the exclusion of the COVID-19 period under Notification No. 13/2022-Central Tax. Facts Period Involved: January… Read More »

Supreme Court upholds refund of unutilized Compensation Cess ITC despite export on payment of IGST Issue Whether an assessee is entitled to a refund of unutilized Input Tax Credit (ITC) of Compensation Cess paid on inputs (coal), when the final goods are exported on payment of IGST (which is subsequently refunded), and the Department denies… Read More »

Auto Suspension of GST Registration due to Non-Furnishing of Bank Account Details as per Rule 10A Dec 5th, 2025 Dear Taxpayers, As per Rule 10A, taxpayers (except those registered under TCS, TDS, or Suo-moto registrations) must furnish their bank account details within 30 days of grant of registration or before filing details of outward supplies… Read More »