Author: admin_gst

CBIC extends GST July return filing date till Aug 27 for 5 rain-hit Maha districts
GST
Dated:- 21-8-2025
PTI
New Delhi, Aug 21 (PTI) The Central Board of Indirect Taxes and Customs (CBIC) on Thursday said it has extended till August 27 the last date of filing tax payment form GSTR-3B for July for taxpayers registered in 5 specified districts of Mumbai region.
GSTR-3B is a monthly summary return that registered taxpayers file in a staggered manner between the 20th, 22nd and 24th of

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CBIC extends due date for filing GSTR-3B for July 2025 to 27th August 2025 for GST payers in Mumbai City, Mumbai Suburban, Thane, Raigad and Palghar Districts
GST
Dated:- 21-8-2025

The Central Board of Indirect Taxes and Customs (CBIC) has issued Notification No. 12/2025-Central Tax, dated 20th August, 2025, extending the due date for filing FORM GSTR-3B for the month of July 2025.
Considering the incessant rains and disruption of public life in parts of Mumbai Region, the due

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GoM favours Centre's GST rejig, opposition states want to see maths
GST
Dated:- 21-8-2025
PTI
New Delhi, Aug 21 (PTI) A panel of ministers from different states on Thursday in principle approved the Centre's proposed sweeping GST reforms through rate cuts, but some opposition-ruled states wanted to know the revenue loss from the move and how that would be bridged.
The Group of Ministers, headed by Bihar Deputy Chief Minister Samrat Choudhary, discussed the Centre's proposal of reducing the number of slabs under the Goods and Services Tax (GST) to 2 (5 and 18 per cent) from 4 (5, 12, 18, and 28 per cent). The Centre has also proposed a 40 per cent rate for 5-7 select goods.
While the GoM was in favour of rate and slab rejig if

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adesh Finance Minister Suresh Kumar Khanna said all states welcomed the Centre's proposal, saying it is in the interest of the common man. Ultra-luxury goods, including ultra-luxury cars, and sin goods will fall in the 40 per cent tax bracket.
“Some states demand that states should be compensated for revenue loss upon implementation of the new rate structure. The revenue loss will be calculated,” Khanna said.
West Bengal Finance Minister Chandrima Bhattacharya said the Centre's proposal presented before the GoM on rate rationalisation did not include the revenue loss that is going to accrue on account of rate and slab changes.
“We have said we are okay with any rate rationalisation proposal, which is pro-people, but we should also know w

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rationalisation must be balanced by ensuring that the revenues of the states are protected. Otherwise, the welfare schemes meant for poor people, the middle class and infrastructure projects will suffer.
Telangana supports the proposed rate rationalisation as a part of GST reforms, but with a proper compensation mechanism, an official statement issued by the state government said.
The Telangana minister suggested that either the current compensation cess mechanism be continued, or alternatively, the GST rates on sin or luxury goods may be increased to their present levels, and the additional amount so collected may be given to the states.
On Wednesday, a GoM on insurance discussed the Centre's proposal to exempt GST on health and life in

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Stock markets extend winning run to 6th day; Sensex climbs 143 points on buying in ICICI Bank, Reliance
GST
Dated:- 21-8-2025
PTI
Mumbai, Aug 21 (PTI) Stock markets extended the winning run to the sixth consecutive day on Thursday, with benchmark Sensex closing higher by nearly 143 points on buying in blue-chip shares ICICI Bank and Reliance Industries.
The 30-share BSE Sensex climbed 142.87 points or 0.17 per cent to settle at 82,000.71 in a restricted trade. During the day, it rallied 373.33 points or 0.45 per cent to 82,231.17. As many as 14 Sensex shares closed higher, while 16 ended with losses.
The 50-share NSE Nifty rose by 33.20 points or 0.13 per cent to 25,083.75.
Among Sensex firms, Bajaj Finserv, ICICI Bank, Relia

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GoM on rate rationalisation accepts Centre's proposal of two-slab GST of 5, 18 pc
GST
Dated:- 21-8-2025
PTI
New Delhi, Aug 21 (PTI) The GoM of state ministers on GST rate rationalisation on Thursday accepted the Centre's proposal to move to a two-slab structure of 5 and 18 per cent.
Bihar Deputy Chief Minister and convenor of rate rationalisation GoM Samrat Choudhary said the six-member state ministerial panel has also accepted the proposal of removing the 12 and 28 per cent slabs.
“Both the proposals of the Centre have been accepted by the GoM on rate rationalisation,” Choudhary told reporters after the meeting of the panel.
Uttar Pradesh Finance Minister Suresh Kumar Khanna said the Centre's proposal also includes levying 4

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Man held over GST credit fraud worth Rs 47.32 crore
GST
Dated:- 21-8-2025
PTI
Thane, Aug 21 (PTI) A man has been arrested in Maharashtra's Thane district for his alleged role in a GST (Goods and Services Tax) credit fraud worth Rs 47.32 crore, an official said on Thursday.
According to a release by the Thane commissionerate of Central GST, “The case was detected using internally developed intelligence and advanced data analysis tools, which revealed that M/s KSM Enterprises, run by

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GoM on rate rationalisation meets to discuss Centre's GST rate cut proposal
GST
Dated:- 21-8-2025
PTI
New Delhi, Aug 21 (PTI) A crucial meeting of the GoM of state finance ministers on GST rate rationalisation began on Thursday as they started deliberation on the Centre's proposal to reduce tax slabs to 5 and 18 per cent.
The 6-member Group of Ministers (GoM) on rate rationalisation is chaired by Bihar Deputy Chief Minister Samrat Choudhary.
The other members are Uttar Pradesh Finance Minister Suresh Kumar Khanna, Rajasthan Health Minister Gajendra Singh, West Bengal Finance Minister Chandrima Bhattacharya, Karnataka Revenue Minister Krishna Byre Gowda and Kerala Finance Minister K N Balagopal.
The Centre has proposed refo

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Interactive flat panel displays are display devices under tariff heading 85285900, attract 28% GST; function-based classification
Case-Laws
GST
The AAR held that interactive flat panel displays (IFPDs) are primarily output/display devices with integrated touch and collaborative software and are not classifiable as automatic data processing (ADP) machines. It affirmed that the technical specifications issued by the Ministry and CBIC circularizing distinctions between IFPDs and conventional monitors are illustrative, not exhaustive, for tariff purposes. Consequently, the various anonymized models at issue qualify under tariff heading 85285900 rather than ADP headings, and attract GST at 28%. The Authority noted prior notification adjustments removing IGCR conditions for non-IFPD monitors and confirmed that classification depends on intended core functionality, not ancillary computing features.
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Delay in appeal condoned; electronic credit ledger can satisfy pre-deposit; provisional bank attachment lifted; appeal remitted.
Case-Laws
GST
The HC regularised the appellant's filing and condoned the delay in instituting the appeal. The matter is remitted to the appellate authority for adjudication on merits, with directions to proceed to hearing and dispose of the appeal in accordance with law and principles of natural justice. The court held that the requirement of pre-deposit may be met by debiting the electronic credit ledger where adequate credit exists; corresponding adjustments to electronic cash ledger may be effected as per statutory scheme. The provisional attachment of the appellant's bank account referred to in the impugned memo dated 06.08.2025 is ordered to be lifted forthwith. The appeal is closed.
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Challenge under Section 74 UPGST Act succeeds; genuine Bill-to-Ship-to supply with e-way bill quashes impugned orders
Case-Laws
GST
HC held that the petitioner's challenge to proceedings under Section 74 of the UPGST Act succeeds and the impugned orders are quashed. The court found that on the date of the transaction the supplier possessed valid registration and the supply was effected through a genuine billing channel characterized as a “Bill To Ship To” transaction with an e-way bill and vehicle identification; subsequent cancellation of the supplier's registration cannot retrospectively render the transaction bogus. In absence of any contradictory or adverse material on record to rebut the petitioner's factual pleas, no legal basis existed to sustain reversal of the input tax credit or other punitive measures. Petition allowed.
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Rectification limited to errors apparent on record; Section 102 not available; rectification rejected under Section 98(2)
Case-Laws
GST
The AAR denied the rectification application, holding that rectification under Section 102 is permissible only for errors apparent on the face of the record and that no such error existed. The applicant sought insertion of a provision characterising body-building activity performed on a chassis owned by an unregistered customer as supply of services under SI No. 26(iv) / heading 998881 read with Schedule II; the AAR found the requested text redundant because the substance of that contention had already been addressed in the advance ruling. Consequently, the rectification petition was rejected as untenable under Section 98(2) of the CGST/TNGST Act, 2017.
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AAR refuses admission of advance ruling on internal accounting error, finds matter outside Section 97(2) and beyond Section 95(a) power
Case-Laws
GST
The AAR declined to admit the applicant's advance ruling application, holding the questions submitted fall outside the scope of Section 97(2) of the CGST Act and thus are not amenable to an advance ruling. The Authority found the dispute concerned an internal accounting error and proposed inter-party adjustment between the applicant and its supplier, which could have been rectified via annual returns; it is not an issue of admissibility of input tax credit under clause (d) of Section 97(2). Further, under Section 95(a) the AAR has no power to issue directives binding on a third-party supplier. Accordingly, the application is not admitted.
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Restaurant failed to pass on commensurate GST reduction; s.171 presumption not rebutted, liability affirmed without retrospective penalty
Case-Laws
GST
The AT upheld the DGAP's finding that the respondent failed to pass on a commensurate reduction in GST on restaurant services, concluding the statutory rebuttable presumption under s.171 CGST Act was not discharged and that the investigating authority permissibly examined all products supplied by the registered person. The Tribunal held the respondent violated s.171(1) (and thereby contravened s.171(3A)) by denying tax-rate benefits to consumers. However, because s.171(3A)'s penal provision took effect after the period of contravention, the AT declined to impose the retrospective penal sanction; liability for the breach was affirmed but no penalty was imposed under the later-enacted provision.
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Authority upholds electronic credit ledger blocking under Rule 86A; DRC-01 notice; additional Rs.13,00,000 blocked; 50/50 cash-ICL payments ordered
Case-Laws
GST
The HC dismissed the petitioner's challenge to the respondents' negative blocking of the electronic credit ledger for 01.05.2025-31.05.2025, finding the impugned action authorised under Rule 86A and by a senior officer in the hierarchy despite the petitioner's reliance on the 02.11.2021 circular. The Court held the State Tax Officer had jurisdiction to issue the Form GST DRC-01 show-cause notice and to precipitate ledger blocking. Having noted prior blocking of Rs. 87,86,041, the HC directed respondents to block an additional Rs. 13,00,000 and ordered the petitioner to discharge future tax liabilities 50% in cash and 50% from the electronic credit ledger for one year or until the final order on the DRC-01 notice. Petition disposed.
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Petition dismissed; Section 73 SCN must be contested before assessing authority; ITC denied for invoices without receipt
Case-Laws
GST
The HC dismissed the petition and upheld the impugned order-in-original dated 28.02.2025 passed by Respondent No.2, concluding that the petitioner unlawfully availed ITC on invoices without receipt of goods/services and that part payments of tax, penalty and interest had been made between 23.11.2021 and 06.01.2024. The court held the DGGI investigation did not constitute commencement of proceedings and emphasized the petitioner's duty to contest the show-cause notice issued under Section 73 before the assessing authority; failure to do so precluded relief. The DGGI's limited conclusion on certain suppliers was without prejudice to further action by jurisdictional officers. Petitioner granted liberty to pursue statutory appellate remedies.
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AAR says Section 95(a) bars advance ruling on import goods classification and customs IGST; refer Customs AAR
Case-Laws
GST
The AAR refused admission of the applicant's advance ruling petition, holding the issue-classification of imported goods for customs duty and import IGST-is outside the statutory ambit of advance rulings under Section 95(a) of the CGST Act and thus non-justiciable before the State AAR. The Authority determined that it has jurisdiction only over GST consequences of outward supplies effected or proposed by the applicant, not inward supplies or customs assessment. The AAR directed that the Customs Authority for Advance Ruling is the appropriate forum to decide HSN classification at import and noted that the importer should seek redress before that authority if dissatisfied with the Bill of Entry classification.
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Order quashes cryptic notice blocking Electronic Credit Ledger for lack of reasons, directs immediate unblock with 10% balance
Case-Laws
GST
HC quashes impugned order and accompanying notice/endorsement blocking the petitioner's Electronic Credit Ledger, finding both to be cryptic, laconic and non-speaking, lacking recorded reasons to believe fraud or ineligibility for Input Tax Credit and thereby violative of natural justice. The court holds availability of an appellate remedy does not preclude exercise of its writ jurisdiction under Article 226 given the procedural infirmities. The respondents are directed to unblock the Electronic Credit Ledger immediately, subject to the petitioner maintaining a minimum balance equal to 10% of the tax demand reflected in the impugned order, and respondents are granted liberty to issue a fresh reasoned notice and proceed in accordance with law. Petition allowed.
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States favour Centre's proposal to exempt GST on individual life, health insurance policies
GST
Dated:- 20-8-2025
PTI
New Delhi, Aug 20 (PTI) GST on individual life and health insurance policies is likely to be exempt soon as states on Wednesday favoured the Centre's proposal to bring tax on such premium payments to 'nil' from the current 18 per cent.
Groups of Ministers (GoMs) on Health and Life Insurance, and Compensation Cess met on Wednesday to discuss the Centre's proposal of 'next-gen' GST reforms, aiming at two tax rates of 5 per cent and 18 per cent, along with a special 40 per cent rate on 5-7 items, including sin goods.
Ahead of the GoM meetings, Union Finance Minister Nirmala Sitharaman, in her address, talked about

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lth and life insurance policies.
In 2023-24, the Centre and states collected Rs 8,262.94 crore through GST on health insurance premium, while Rs 1,484.36 crore was collected on account of GST on health reinsurance premium.
The GST Council, chaired by Sitharaman and comprising all state ministers, is likely to meet next month. Prime Minister Narendra Modi had announced in his Independence Day speech that GST reforms would be a Diwali gift for citizens.
Telangana Deputy Chief Minister Mallu Bhatti Vikramarka said the annual revenue loss for GST relief on insurance is Rs 9,700 crore. “We made it clear that the GST reduction benefit should go to policyholders and not companies. Some mechanism has to be developed so that the rate cut benefit

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ld cost Rs 85,000 crore to the exchequer annually, but will give a Rs 1.98 lakh crore consumption boost to the economy as tax cuts will bring down prices and spur spending.
The GoM on compensation cess also discussed the revenue implications of the cess levy coming to an end. Some states, including Punjab, voiced concern over revenue loss pre and post GST.
“Punjab is losing Rs 21,000 crore every year post GST rollout. The GoM meeting on Wednesday took views of all the states. The GoM has not yet proposed any alternative mechanism when the compensation cess ends. We were informed today that the back-to-back loan will be repaid by October, post which compensation cess will not be levied,” Punjab Finance Minister Harpal Singh Cheema told rep

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Cancellation of GST registration quashed for lack of show-cause notice and reasons; remand invalid under Section 107(11)
Case-Laws
GST
The HC held that the adjudicating authority's cancellation of the petitioner's GST registration violated principles of natural justice because no show-cause notice or detailed reasons were furnished, rendering the impugned order cryptic and unsustainable. The court further determined that under section 107(11) the appellate authority lacks power to remit the matter back to the adjudicating authority for a “second inning”; having concluded the original order could not be sustained, the appellate remand was unjustified. Accordingly, the HC set aside the portion of the impugned appellate order remanding the matter to the Assistant/Deputy Commissioner and quashed the subsequent order; petition allowed in favor of the petitioner.
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Orders set aside for breach of natural justice due to non-service of GST show-cause notices; matter remanded, reply allowed
Case-Laws
GST
The HC found a breach of natural justice for failure of service of show-cause notices (issued 24 Sept 2023 and 5 Dec 2025) which were uploaded to the GST portal's “Additional Notices Tab” but not brought to the petitioner's attention prior to portal visibility changes on 16 Jan 2024. The impugned orders are set aside for want of proper service and denial of opportunity to be heard. The matter is remanded to the adjudicating authority for fresh adjudication. The petitioner is granted leave to file a reply to the impugned SCNs by 30 Sept 2025. The petition is disposed of subject to these directions.
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Writ petition dismissed for delay and failure to exhaust statutory remedy under Articles 226 and 227; GSTR dispute not exceptional
Case-Laws
GST
The HC dismissed the writ petition under Articles 226 and 227 for want of maintainability, holding that the petitioner failed to demonstrate sufficient cause for inordinate delay and unjustifiably bypassed the statutory alternative remedy to challenge the impugned order dated 17 August 2024. Allegations concerning excess input tax credit in GSTR-3B vis-à-vis GSTR-2A did not justify invocation of discretionary writ jurisdiction absent promptness or exceptional circumstances. Applying established parameters restricting exercise of Article 226 discretion, the Court declined to exercise relief against an assessment/order capable of statutory challenge and accordingly dismissed the petition.
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Email service of order meets Section 169 CGST; delay in portal filing doesn't bar appeals under Section 107 CGST
Case-Laws
GST
The HC held that electronic communication of the impugned order (email) satisfied service requirements under Section 169 CGST and that delay in uploading Form DRC-07 or portal posting did not render the order time-barred. The court found prima facie service by email sufficient despite multiple noticees and considerable ITC allegations. The impugned order was declared appealable; the Petitioner was permitted to file statutory appeals under Section 107 CGST by 30 September 2025 with the requisite pre-deposit. If filed within that period, the appeals shall not be dismissed on limitation grounds and shall be adjudicated on merits. Petition disposed.
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Composite SCN covering multiple financial years void as Sections 73/74 require year-specific SCNs and assessments
Case-Laws
GST
The HC allowed the petition and quashed the composite SCN and resultant assessment order issued by the respondents insofar as they aggregate multiple financial years into a single proceeding. The court held Sections 73/74 (including sub-sections prescribing 3/5-year limitation) treat each financial year as a distinct tax period; therefore issuance of a single SCN spanning more than one financial year is impermissible and results in jurisdictional overreach rendering the order void ab initio. The HC directed that show-cause notices and assessments must be year-specific in accordance with the limitation scheme and statutory safeguards, and that annual returns delineate the applicable tax period for issuance of SCNs.
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Appellant remanded after dismissal for non-compliance with GST pre-deposit and DRC-03; authority must consider condonation
Case-Laws
GST
The HC set aside the impugned order dismissing the appellant's appeal for non-compliance with the pre-deposit requirement and non-production of Electronic Cash/credit ledger or Form GST DRC-03 and self-certified copy of the order. The court found an eight-day delay in filing but noted the Appellate Authority's power to condone up to 30 days and that the appellant demonstrated practical difficulties and tendered the challan; the Authority erred in dismissing without affording condonation. The petition is allowed by remand: if the appellant files a self-certified copy of the impugned order, an application for condonation and necessary deposit within one week of receipt of the certified copy, the Appellate Authority shall reconsider the appeal in accordance with law.
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Challenged orders quashed; matters remitted for fresh adjudication; petitioner must pay additional 15% cash within 30 days
Case-Laws
GST
The HC quashed the impugned orders dated 21.12.2024 and remitted the matters to the first respondent for fresh adjudication on merits and in accordance with law. The court observed that the second respondent correctly rejected the belated appeals filed 62 days beyond the condonable period, given the petitioner's failure to respond to show-cause notices or appear for personal hearing; however, in view of the petitioner having deposited 100% of disputed tax for October and December 2023 and 10% for November 2023, equity warranted relief. The petitioner is directed to pay an additional 15% of the disputed tax for November 2023 in cash via Electronic Cash Register within 30 days of receipt of this order. Petition disposed.
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