Category Archives: GST

The Supreme Court upheld the High Court’s order, which balanced the release of recovered GST funds with conditions to secure the revenue’s interest pending an appeal. Issue What conditions can be imposed on a taxpayer for the release of an amount recovered by tax authorities, pending the disposal of a statutory appeal, to balance the… Read More »

Bail was granted in an ITC fraud case due to prolonged custody and the completion of the investigation, satisfying the triple test for bail. Issue Should regular bail be granted to an accused in a Goods and Services Tax (GST) Input Tax Credit (ITC) fraud case who has been in prolonged custody, especially after the… Read More »

Proportionate ITC Admissible on Structural Supports for Plant and Machinery Within a Works Contract. Issue Can Input Tax Credit (ITC) be claimed on specific structural steel components used exclusively to support machinery (like overhead cranes and HVAC systems) when they are part of a composite works contract for the construction of an immovable property (a… Read More »

A Show Cause Notice (SCN), not a preliminary summons, marks the formal start of a GST proceeding, and the authority that issues it first gets exclusive jurisdiction over the matter. Issue Can State and Central GST authorities conduct parallel proceedings against a taxpayer on the identical subject matter? Further, what specific action—an initial summons for… Read More »

Advisory for GSTR 9/9C for FY 2024-25 Oct 15th, 2025 Dear Taxpayer GSTR-9/9C for FY 2024-25 has been enabled on the GST portal from 12th October 2025. Please ensure that all returns (GSTR 1 and GSTR 3B) for FY 2024-25 are filed to enable Tile of GSTR-9/9C. Further, detailed FAQ will be published shortly for… Read More »

FAQs on GSTR -9/9C for FY 2024-25 Oct 16th, 2025 GSTR- 9/9C is now available to taxpayers for filing. A list of Frequently Asked Question along with the response has been compiled and is intended to assist the Taxpayer in better understanding of various Tables of GSTR-9/9C and their key aspects – such as reporting… Read More »

GST 2.0: Tax Cut Benefits Reach 75% of Vehicle Buyers, Lagging in Appliances A survey tracking the early impact of the Goods and Services Tax (GST) 2.0 rate rationalization found a high degree of benefit transmission to consumers in the vehicle and appliance sectors, though the transmission was notably higher for automobiles. Key Findings on… Read More »

BCAS Urges Extension of GSTR-3B Filing Deadline Due to Diwali Clash The Bombay Chartered Accountants’ Society (BCAS) has urgently requested that the government extend the due date for filing the monthly GSTR-3B return for the relevant period, citing a direct clash with the Diwali festival. Key Reason for the Demand Diwali Clash: The normal due… Read More »

FHRAI Demands Major GST Relief for Hospitality Sector The Federation of Hotel and Restaurant Associations of India (FHRAI) has called on the Finance Minister for urgent and extensive Goods and Services Tax (GST) reforms to provide significant financial relief to the hospitality sector. Key Demands for GST Relief Regularization of Past Dues: FHRAI urged the… Read More »

High Demand for Passenger Vehicles Expected to Continue Beyond Festive Season The President of the Society of Indian Automobile Manufacturers (SIAM) stated that the high demand currently being observed for Passenger Vehicles (PVs) is likely to be sustained well beyond the festive season. Key Factors for Sustained Growth Impact of GST Rate Cuts: The recent… Read More »