Category Archives: GST

GST Grievance Redressal on National Consumer Helpline regarding not receiving benefits of GST rate changes

By | September 25, 2025

Subject: FAQs regarding GST Grievance Redressal on National Consumer Helpline Frequently Asked Frequently Asked Question 5 Question 5 Q: Whom do I contact to raise queries/complaints regarding not receiving benefits of GST rate changes? Please call National Consumer Helpline (NCH) via toll free number 1915 or Whatsapp at 8800001915. Complaints/queries can also be registered on… Read More »

Goods and Services Tax Appellate Tribunal launched by Smt. Nirmala Sitharaman

By | September 25, 2025

Ministry of Finance Union Minister of Finance and Corporate Affairs Smt. Nirmala Sitharaman launches Goods and Services Tax Appellate Tribunal (GSTAT) in New Delhi, today GSTAT is result of our determination to continue improving, reforming, and adapting for the future: Union Finance Minister GSTAT must focus on jargon-free decisions in plain language; simplified formats and… Read More »

Category: GST

Court directs reply to SCN, linking cancellation to pending Section 74 proceedings.

By | September 24, 2025

Court directs reply to SCN, linking cancellation to pending Section 74 proceedings. Issue What’s the appropriate legal remedy when tax authorities repeatedly issue show cause notices for the cancellation of a GST registration, even after previous cancellation orders have been consistently set aside? Facts The petitioner was subjected to a series of four show cause… Read More »

Category: GST

GST registration must be restored if portal access was denied for filing returns.

By | September 24, 2025

GST registration must be restored if portal access was denied for filing returns. Issue Can the cancellation of a GST registration for non-filing of returns be sustained when the taxpayer was effectively prevented from filing those returns because their access to the GST portal was blocked as a result of the registration being suspended or… Read More »

Unreasoned orders cancelling a GST registration without a hearing are legally invalid.

By | September 24, 2025

Unreasoned orders cancelling a GST registration without a hearing are legally invalid. Issue Is the cancellation of a GST registration legally sustainable if the entire process, from the initial show-cause notice to the final appellate order, is conducted without providing proper reasons and without giving the taxpayer a fair opportunity to be heard? Facts A… Read More »

Category: GST

A service isn’t an “intermediary” service without a three-party arrangement.

By | September 24, 2025

A service isn’t an “intermediary” service without a three-party arrangement. Issue Can a company providing support services to its foreign parent company under a two-party agreement be classified as an “intermediary” under the IGST Act, 2017, thereby denying it the benefit of treating its services as an export? Facts The petitioner, an Indian subsidiary of… Read More »

Category: GST

New Changes in Invoice Management System (IMS) ON GST Portal

By | September 24, 2025

Advisory: New Changes in Invoice Management System (IMS) Sep 23rd, 2025 This is to bring to your notice that several new changes have been introduced in the Invoice Management System (IMS) to simplify the taxation system and reduce the compliance burden on the taxpayers. The following are the key updates Pending action for specified records: Taxpayers… Read More »

CORRIGENDA notification number 10/2025 – Union Territory Tax (Rate), dated the 17th September, 2025,

By | September 23, 2025

CORRIGENDA New Delhi, the 18th September, 2025 G.S.R. 680(E) .- In the notification number 10/2025 – Union Territory Tax (Rate), dated the 17th September, 2025, of the Government of India in the Ministry of Finance (Department of Revenue), published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 662(E),… Read More »

Category: GST

CORRIGENDA notification number 10/2025 – Integrated Tax (Rate), dated the 17th September, 2025,

By | September 23, 2025

CORRIGENDA New Delhi, the 18th September, 2025 G.S.R. 679(E) .- In the notification number 10/2025 – Integrated Tax (Rate), dated the 17th September, 2025, of the Government of India in the Ministry of Finance (Department of Revenue), published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 661(E), dated… Read More »

Category: GST

CORRIGENDA notification number 9/2025 – Union Territory Tax (Rate), dated the 17th September, 2025,

By | September 23, 2025

CORRIGENDA New Delhi, the 18th September, 2025 G.S.R. 678(E) .- In the notification number 9/2025 – Union Territory Tax (Rate), dated the 17th September, 2025, of the Government of India in the Ministry of Finance (Department of Revenue), published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 646(E),… Read More »

Category: GST