Author: admin_gst

Advisory for Simplified GST Registration Scheme
GST
Dated:- 3-11-2025

Dear Taxpayers,
In pursuance of Rule 14A of the Central Goods and Services Tax (CGST) Rules, 2017, a Simplified GST Registration Scheme has been introduced to reduce the compliance burden and enhance the ease of doing business for small taxpayers.
As per Rule 14A (Option for taxpayers having a monthly output tax liability below the prescribed threshold limit), any person who, on his own assessment, feels that his total output tax liability on the supply of goods or services, or both, to registered persons will not exceed Rs.2.5 lakh per month (including CGST, SGST/UTGST, IGST, and Compensation Cess) shall be eligible to register under this scheme.

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advised to take note of the following conditions, in case they intend to withdraw from the Scheme at a later stage:
* All returns due from the effective date of registration up to the date of filing the withdrawal application must be filed.
* The taxpayer must have filed:
(a) Returns for a period of minimum three months, if applying for withdrawal before 1st April 2026, or
(b) Returns for a period of minimum one tax period, if applying for withdrawal on or after 1st April 2026.
*  No amendment or cancellation application for registration availed under rule 14A should be pending.
*  No proceedings under Section 29 (cancellation of registration) for registration availed under rule 14A should be initiated or pending.
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NEWS HIGHLIGHTS
GST
Dated:- 3-11-2025
PTI
Mumbai, Nov 3 (PTI) Following are the top stories from the Western Region at 1700 HRS.
BOM13 MH-VOTERS LIST-UDDHAV
Local body polls post-voters list clean-up, says Uddhav; refutes appeasement politics charge Mumbai: Shiv Sena (UBT) chief Uddhav Thackeray on Monday said local body polls in Maharashtra must be held only after the electoral rolls are cleaned up.
BOM10 MH-PIGEONS-MONK-LD PROTEST
Jain monk stages protest against closure of Dadar Kabutarkhana in Mumbai Mumbai: Jain monk Nileshchandra Vijay began a protest at Mumbai's Azad Maidan on Monday, opposing the civic body's decision to shut down the Dadar Kabutarkhana, a site where the community members have traditionally fe

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esheet filed in first drug case registered in Maharashtra under amended MCOCA Mumbai: The Anti-Narcotics Cell of Mumbai police has filed a chargesheet in the first case it had registered against a drug syndicate under the amended Maharashtra Control of Organised Crime Act (MCOCA), an official said on Monday.
BOM14 MH-DOCTOR-SUICIDE-SULE
Supriya Sule meets kin of doctor who died by suicide, assures support Beed (Maharashtra): NCP (SP) Lok Sabha member Supriya Sule on Monday met the family members of a woman doctor who allegedly died by suicide in Maharashtra's Satara district, assuring them of full support in their fight for justice.
BOM6 MH-OPPN-MINISTER
Thackerays indulging in appeasement, conspiring to pressure election staff:

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Gross and Net GST revenue collections for the month of Oct, 2025
GST
Dated:- 3-11-2025

The gross and net GST revenue collections for the month of Oct, 2025.
 
News – Press release – PIB

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Cyber police unearth Rs 75.48 crore GST fraud; probe underway
GST
Dated:- 3-11-2025
PTI
Thane, Nov 3 (PTI) The Thane cyber police have registered a case against a Mumbai resident and his associates for allegedly committing a Rs 75.48 crore GST fraud by misusing the credentials of a laptop sales service professional, officials said on Monday.
The alleged fraud was committed between November 2024 and April this year, an official said.
The 33-year-old laptop sales professional, in h

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Cyber police unearth Rs 75.48 crore GST fraud; probe underway
GST
Dated:- 3-11-2025
PTI
Thane, Nov 3 (PTI) The Thane cyber police have registered a case against a Mumbai resident and his associates for allegedly committing a Rs 75.48 crore GST fraud by misusing the credentials of a laptop sales service professional, officials said on Monday.
The alleged fraud was committed between November 2024 and April this year, an official said.
The 33-year-old laptop sales professional, in h

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Manufacturing activity strengthens in Oct on rise in new orders amid GST reform, healthy demand: PMI
GST
Dated:- 3-11-2025
PTI
New Delhi, Nov 3 (PTI) India's manufacturing sector activity strengthened in October, buoyed by Goods and Services Tax relief, productivity gains and tech investment, even as international sales rose at a weaker pace, a monthly survey said on Monday.
The seasonally adjusted HSBC India Manufacturing Purchasing ManagersÂ’ Index (PMI) rose from 57.7 in September to 59.2 in October, indicating a quicker improvement in the sector's health.
In the Purchasing Managers' Index (PMI) parlance, a print above 50 means expansion, while a score below 50 denotes contraction.
“India's manufacturing PMI accelerated

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st inflation.
On the price front, even though there was a modest and softer increase in input costs, the rate of inflation matched September's near 12-year high.
“… Input prices moderated in October, while average selling prices increased as some manufacturers passed on additional cost burdens to end-consumers,” Bhandari added.
Meanwhile, job creation entered its twentieth consecutive month in October. The rate of expansion was moderate and broadly similar to September.
Regarding the outlook, manufacturers attributed positive expectations to GST reform, expanded capacities and marketing efforts. They also predicted demand resilience and hoped that pending contracts will be approved.
“Looking ahead, future business sentiment is s

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Petition dismissed; detention and seizure under s.129(3) CGST Act upheld for goods moved without delivery challan
Case-Laws
GST
The HC dismissed the petition challenging action under s.129(3) CGST Act, upholding detention and seizure of goods sent for job work. The court found that at interception there was no requisite delivery challan accompanying the consignment and documentary proof was lacking, although an e-way bill was produced prior to the seizure order. Applying its prior authority, the HC concluded the enforcement action was not illegal or arbitrary where statutory documentation was absent at the time of movement. Consequently the impugned orders were affirmed and no interference was warranted with the revenue authorities' proceedings; the petition is dismissed.
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Provisional attachment under s.83 expires after one year; any attachment made after expiry is void, bank account restored
Case-Laws
GST
The HC held that a provisional attachment effected under s.83 of the KGST/CGST Act expired on completion of the statutory one-year period and that a subsequent attachment purportedly made the following day was ultra vires, without jurisdiction and void ab initio. The second provisional attachment was quashed as illegal and arbitrary. The petition was allowed and disposed of; the petitioner is entitled to operate the bank account previously subject to attachment. The court treated the expired first order as terminating the authority to continue or renew provisional attachment beyond the maximum statutory period, rendering any post-expiry measure ineffective.
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Respondent must expeditiously decide Petitioner's IGST refund claims; interest for departmental delay, adjusted for taxpayer delay
Case-Laws
GST
The HC disposed the petition and directed the Respondent to expeditiously adjudicate the Petitioner's IGST refund applications. The court held that refunds must be processed strictly in accordance with the statutory scheme and timelines; where the Department failed to issue a deficiency memo within the prescribed period, the Petitioner is entitled to interest for the resultant delay. Simultaneously, the court noted the Petitioner's own inordinate delay in responding to the deficiency memo and required the Respondent to account for that delay when quantifying interest. The HC ordered prompt final decision on the refund claims consistent with the Act and Rules.
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Pre-packaged frozen shrimp (250g-2.5kg, masters up to 25kg) treated as pre-packaged under Legal Metrology Act 2009, taxable at 5% GST
Case-Laws
GST
AAR held that supplies of processed frozen shrimps (HSN 0306) in individual pre-packaged units (250 g-2.5 kg) placed in master cartons of up to 25 kg fall within the “pre-packaged and labelled” category under the Legal Metrology Act, 2009, thereby attracting GST. The Authority concluded that printed inner packaging bearing predetermined quantities constitutes pre-packaged goods irrespective of outer carton printing; similarly, plain inner pouches/boxes placed in plain master cartons of up to 25 kg are taxable when covered by the Legal Metrology provisions. Consequently such supplies are taxable at 5% under the GST rate notifications, whether supplied domestically or exported.
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Flow meter maintenance is a separate taxable service, not a composite supply under Section 2(30) CGST Act
Case-Laws
GST
AAR held that maintenance charges for flow meters installed at the end-user's premises do not constitute a composite supply under Section 2(30) of the CGST Act and therefore cannot assume the tax character of the principal supply of recycled water. The meter maintenance is a distinct, standalone supply of service, not incidental or naturally bundled with the supply of recycled water and capable of independent performance by third parties. Consequently, the maintenance activity is classifiable as a maintenance/repair service under Heading 9987 and is taxable at 18% (9% CGST + 9% SGST). The prior concessional treatment of recycled water remains unaffected, but ancillary maintenance charges remain separately taxable.
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AAR: Advance ruling jurisdiction under Sections 95 and 97 limited; procedural documentary queries inadmissible under Section 97(2)
Case-Laws
GST
AAR held that the applicant's queries regarding the sufficiency of delivery challans and e-way bills, ancillary documents required during interstate movement of machinery, and practical difficulties with GST border officers are procedural and compliance-related and do not fall within the seven subject-matters enumerated in section 97(2) of the CGST/APGST Act. The AAR concluded that advance ruling jurisdiction under sections 95 and 97 is limited to specified questions (e.g., classification, taxability, rate, liability, ITC) and does not extend to general documentary or transit procedures. Consequently, the application was adjudged non-maintainable and was rejected as inadmissible under section 97(2) of the Act.
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Transaction value under s.15(1) governs cement and iron sales; transporter must document and GTA exemption for unregistered recipients
Case-Laws
GST
AAR holds that: for supplies of cement and iron to unrelated persons where price is the sole consideration the value of supply is the transaction value under s.15(1) of the GST Act. Supplies to a related recipient that is entitled to full input tax credit are taxable supplies and the invoice value will be accepted as the value under s.15. The registered transporter must issue a document (invoice/consignment note) even for unregistered recipients and such services fall within GTA services; however, exemption notification entry applicable to GTAs supplying unregistered persons applies, and the applicant is not liable to discharge tax on such supplies under that entry.
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Andhra records Rs 3,021 cr GST in October, second-highest since 2017: Govt
GST
Dated:- 2-11-2025
PTI
Amaravati, Nov 2 (PTI) Andhra Pradesh collected Rs 3,021 crore in net Goods and Services Tax (GST) revenue last month—the second-highest for any October since GST was introduced in 2017, the state’s Commercial Taxes Department said.
According to the department, the state registered an 8.77 per cent growth in net GST collections compared to October 2024, despite rate reductions on several goods. Gross GST collections stood at Rs 3,490 crore, reflecting a 2.54 per cent year-on-year increase.
“Net GST collections for October 2025 reached Rs 3,021 crore, marking the second-highest ever for October since GSTÂ’s inception in 2017,” th

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activity and improved tax compliance, the department said.
Total tax collections across all sectors for October 2025 stood at Rs 4,458 crore, reflecting an 8.03 per cent year-on-year increase.
The department attributed the sustained revenue growth to the use of advanced data analytics and AI to detect tax evasion and discrepancies, enabling targeted audits and enhanced compliance.
Other key measures included better coordination between central and state tax authorities, particularly on IGST reversal mechanisms for accurate settlements, and performance-based deployment of high-performing officers to critical zones to improve efficiency and accountability.
Improved return filing compliance—driven by strict enforcement and early detection

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Punjab collects Rs 15,683.59 crore in net GST from April to October
GST
Dated:- 2-11-2025
PTI
Chandigarh, Nov 2 (PTI) Punjab has recorded a 21.51 per cent increase in net Goods and Services Tax collection up to October 2025, alongside a robust 14.46 per cent growth in October alone, Finance Planning, Excise and Taxation Minister Harpal Singh Cheema said on Sunday.
He lauded the state's performance despite Punjab being hit by massive floods this year and the recent rationalisation of tax rates under GST 2.0.
Giving the details of the growth, the Finance Minister said that the state collected Rs 15,683.59 crore in net GST from April to October 2025, compared to Rs 12,907.31 crore during the same period in the previous fiscal yea

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mechanisms.
State's 21.5 per cent growth far exceeds the national average of 7 per cent, placing the State among the top performers in North India”, Cheema stated.
He further said that post-settlement figures of SGST and IGST further affirm Punjab's fiscal strength, with cumulative receipts growth up to October 2025, “surpassing all neighbouring states except Haryana”.
“This performance reflected the resilience of Punjab's trade and industry, especially given that nearly half of the state's districts were flood-affected during this period,” he said, as per the statement.
Cheema attributed the results to the Excise and Taxation Department's strategic focus on data analytics, digital integration, and rigorous field enforcement.
He reiter

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GST collection grows at slower pace of 4.6 pc in October at Rs 1.96 lakh cr after tax cuts
GST
Dated:- 1-11-2025
PTI
New Delhi, Nov 1 (PTI) Festive buying spree unleashed by lower tax rates pushed gross GST collection to about Rs 1.96 lakh crore in October, registering a 4.6 per cent year-on-year growth the slowest rate so far this fiscal.
The slowest pace of revenue growth in October comes after Goods and Services Tax (GST) rates on 375 items, from kitchen staples to electronics and automobiles, were slashed with effect from September 22 the first day of Navratri.
According to the government data released on Saturday, gross GST mop-up in October was about Rs 1.96 lakh crore, a 4.6 per cent higher over Rs 1.87 lakh crore c

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di in his Independence Day speech had announced that GST rates will be cut ahead of Diwali. The rate cut was, however, implemented with the onset of Navratri.
As per the data, GST refunds jumped 39.6 per cent year-on-year in October to Rs 26,934 crore.
Net GST revenue, after adjusting refunds, stood at Rs 1.69 lakh crore in October 2025, recording 0.2 per cent YoY growth.
Price Waterhouse & Co LLP Partner Pratik Jain said despite massive rate cuts effective from September 22, a slight increase in domestic GST collection shows that demand is steadily increasing.
“Consistent increase in GST refunds (domestic as well as exports) shows confidence of tax administration that GST collections would show positive trend in future as well,” Ja

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Tax Connect Advisory Services Partner Vivek Jalan said the growth in collections by 4.6 per cent re-affirm that the boost in consumption has, to an extent, balanced the de-growth in revenue due to the tax rate cuts.
According to Jalan, the sustained buoyancy in receipts despite significant rate-rationalisation underscores that the reforms are stimulating consumption rather than constraining it. Also, refund disbursements surged nearly 40 per cent YoY, which is a clear indication of improved compliance discipline and smoother credit flows for business.
“Meanwhile, import-linked IGST inflows rose nearly 13 per cent, signalling healthy demand for raw materials and capital goods and pointing to a strong industrial output cycle. Major stat

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GST collections rise 4.6 pc to Rs 1.96 lakh cr in October
GST
Dated:- 1-11-2025
PTI
New Delhi, Nov 1 (PTI) Gross GST collection increased 4.6 per cent to about Rs 1.96 lakh crore in October driven by festive buying spree despite a cut in GST rates.
Goods and Services Tax (GST) rates on 375 items, including kitchen staples to electronics and automobiles, were slashed with effect from September 22 the first day of Navratri and considered auspicious for buying new goods.
The October GST collection number reflects the impact of festive season sales, and the pent up demand. Consumers had held back their purchase decision, awaiting GST rate cut after Prime Minister Narendra Modi in his Independence Day speech had announced that GS

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Accused granted regular bail under s.132(1)(b),(c) CGST Act; offences compoundable under s.138, release on bonds
Case-Laws
GST
The HC allowed the petitioner's bail application and directed release on regular bail, recognizing offences alleged under s.132(1)(b),(c) CGST Act (punishable up to five years) but noting these offences are compoundable under s.138. The court observed that the accused's liability and quantum of tax evasion remain subject to assessment/adjudication by the competent authority and that evidence is primarily documentary/electronic, diminishing risk of witness tampering. In the absence of any claim for custodial interrogation, continued detention was held unjustified. The petitioner was ordered released on furnishing personal bond and two sureties of like amount to the satisfaction of the concerned court/duty magistrate and compliance with stipulated conditions.
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Refund under Section 54 CGST Act available only for excess tax paid; cess payment not eligible – matter remitted
Case-Laws
GST
The HC held that a refund under Section 54 of the CGST Act lies only where a registered person has paid tax in excess of liability; the petitioner had not paid excess GST but only discharged the compensation cess due, so the refund claim was not maintainable on that basis. The court set aside the respondent No.2's order dated 26.10.2020 and remitted the matter for fresh adjudication limited to consideration under the administrative circular issued under the Act, directing respondent No.2 to afford the petitioner an opportunity of hearing and to decide the claim strictly in terms of that circular within six weeks of receipt of the order.
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Blended 'cotton seed cattle feed' classified as oilcake under HSN 23061090; not exempt under Serial No. 102, taxable at 2.5%
Case-Laws
GST
AAR held that the proposed blended “cotton seed cattle feed” supplied by the applicant does not qualify for exemption under Serial No. 102 of the Central Tax Rate Notification and is not a new product altering the nature or identity of its constituent oilcakes. The AAR classified the product under HSN 23061090 as oil-cake/other solid residues and held the supply taxable at 2.5%. The Authority further noted that both constituent inputs are taxable and purchasers are eligible for input tax credit, precluding exemption on subsequent sales of the blended feed.
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Petition allowed, impugned order set aside; matter remitted to second respondent for fresh adjudication and hearing
Case-Laws
GST
The HC allowed the petition, set aside the impugned adjudication order and remitted the matter to the 2nd respondent for fresh adjudication. The court found that the petitioner did not receive statutory notices and had been deprived of an opportunity to file replies/documents, and despite the revenue's contention that limitation was extended by executive notifications, the HC directed that the petitioner be afforded one further opportunity to be heard. The 2nd respondent is ordered to reconsider the matter afresh and pass a fresh adjudication order in accordance with law to avoid multiplicity and conflicting orders. Petition disposed of by remand with directions for rehearing.
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Petition dismissed; show-cause notice upheld as not wholly without jurisdiction; demerger and 2018 Notification require full adjudication
Case-Laws
GST
The HC dismissed the petition and upheld the validity of the impugned show-cause notice issued to the transferor company, holding that the notice is not shown to be wholly without jurisdiction; factual and jurisdictional questions relating to the demerger and retrospective operation of the 2018 Notification require examination and cannot be summarily struck down. The Respondents are entitled to consider the demerger particulars and the applicability of the 2018 Notification when adjudicating the SCN, and the Petitioners are relegated to file a detailed response with full particulars and exhaust statutory remedies. The court found no exceptional circumstance to preclude adjudication or to quash the SCN at the threshold.
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Exports of pre-packaged, labelled frozen shrimp (HSN 0306) in ≤25 kg cartons taxable under Legal Metrology Act 2009; 5% GST
Case-Laws
GST
AAR held that the applicant's supply of processed frozen shrimp (HSN 0306) packaged in printed pouches or boxes and placed in printed master cartons not exceeding 25 kg constitutes a taxable supply of “pre-packaged and labelled” goods within the meaning of the Legal Metrology Act, 2009. Such supplies are not exempt or nil-rated for outbound movement; GST is leviable at 5% under the applicable notification effective July 2022. The Authority concluded that the pre-packaged, labelled nature and the ≤25 kg packaging threshold bring the exports within the GST net, rendering the export transaction subject to GST irrespective of its destination.
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Transaction value under s.15(1) governs unrelated sales; valuation between related parties per Rule 28; consignment note required for unregistered recipients (1)
Case-Laws
GST
AAR holds that where goods are supplied to an unrelated person for a price that is the sole consideration, transaction value under s.15(1) of the CGST Act governs. Supplies to a related person are taxable supplies; valuation among related/distinct persons is to be determined per Rule 28 (open market value, like-kind/value, cost plus 10%, or reasonable means), but the invoice value will be accepted where the recipient is eligible for full input tax credit. A registered supplier of road transportation must issue a consignment note/invoice even for unregistered recipients; however, the supplier is not liable to pay tax under the relevant notification entry for supplies to unregistered persons.
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Composite food pack is a mixed supply under s.8(b) CGST; classification follows the predominant chana dal at 5% GST
Case-Laws
GST
AAR held that the product constitutes a mixed supply under s.8(b) of the CGST Act, 2017 and must be classified by reference to the constituent supply attracting the highest rate of tax; where more than two supplies are combined, the rate and HSN of the component with the highest applicable tax governs classification. In the instant case all constituent items attract the same GST rate (5%); having regard to composition and predominance of chana dal, the AAR concluded the composite pack is taxable at 5% and is classifiable under the HSN corresponding to chana dal as the predominant constituent.
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