GST Interest and Penalty Order Set Aside: Excess ITC Already Reversed Summary in Key Points: Issue: Was the order levying interest and penalty valid, given that the disputed excess Input Tax Credit (ITC) had already been reversed? Facts: The petitioner filed GST returns and paid taxes. The department noticed a mismatch between GSTR-3B and GSTR-2A,… Read More »
GST Registration Cancellation Revoked on Deposit of All Outstanding Dues: Delay in Revocation Application Condoned Summary in Key Points: Issue: Should the delay in filing the application for revocation of GST registration cancellation be condoned? Facts: The assessee’s registration was cancelled. The assessee filed a revocation application, but there was a delay. The assessee was… Read More »
Challenge to Section 16(2)(c) of GST Act: Coercive Action Stayed Summary in Key Points: Issue: Is Section 16(2)(c) of the GST Act, which denies ITC to a recipient if the supplier fails to pay tax, constitutionally valid? Facts: The petitioner challenged the validity of Section 16(2)(c), arguing that it unfairly penalizes bona fide purchasers who… Read More »
NEW GST Registration Process: Aadhaar Authentication Scenarios Here’s a breakdown of the GST registration process depending on whether Aadhaar authentication is chosen: Scenario 1: Aadhaar Authentication NOT opted for Online Application: Complete Part A and Part B of the GST registration application (Form REG-01) on the GST portal. Crucially, select “NO” for Aadhaar authentication. Email… Read More »
Advisory for GST Registration Process (Rule 8 of CGST Rules, 2017) Feb 12th, 2025 Dear Taxpayer, In line with recent developments in the GST registration process, applicants must adhere to the following steps as per Rule 8 of the CGST Rules, 2017: [ refer No. 09/2025-Central Tax : CGST Rules 2024 enforced from 11 Feb… Read More »
Procedure for E-way Bill Generation by Unregistered Persons Step 1: Enrolment on the Common Portal The provision in Rule 138 of the Central Goods and Services Tax Rules, 2017, requiring unregistered persons to generate e-way bills was implemented on 11th February 2025, according to Refer No. 09/2025-Central Tax : CGST Rules 2024 enforced from 11… Read More »
No. 09/2025-Central Tax : CGST Rules 2024 enforced from 11 Feb 2025 and 1st April 2025 According to the information provided in the notification, the following sections are implemented: Rule 2: This rule amends Rule 8 of the Central Goods and Services Tax Rules, 2017, by inserting a second proviso. The new proviso requires individuals… Read More »
Advisory for Biometric-Based Aadhaar Authentication and Document Verification for GST Registration Applicants of Maharashtra and Lakshadweep Feb 8th, 2025 Dear Taxpayers, This is to inform taxpayers about recent developments concerning the application process for GST registration. It is advised to keep the following key points in mind during the registration process. 1. Rule 8… Read More »
ITC on Immovable Property: Section 17(5) Valid, Building as Plant Requires Factual Inquiry Summary in Key Points: Issue 1: Constitutional Validity of Section 17(5)(c) and (d) Are clauses (c) and (d) of Section 17(5), which restrict ITC on immovable property, constitutionally valid? Decision: Yes, they are valid. The legislature can carve out exceptions to ITC… Read More »
Procedure to be followed in department appeal filed against interest and/or penalty only, related to Section 128A of the CGST Act, 2017 Key Bullet Points: Departmental Appeals Related to Section 128A of CGST Act, 2017 (Interest/Penalty Only) Background: Instruction clarifies the procedure for departmental appeals related to interest and/or penalty under Section 128A of the… Read More »