Author: admin_gst

Tide Now Supports Over 1 Million Small Businesses in India
GST
Dated:- 8-12-2025
PTI
The platform saw a 100% y-o-y increase in adoption since launch in December 2022 New Delhi, Delhi, India (NewsVoir) • Gen Zs and millennials make up over 85% of Tide’s MSME community — a powerful reminder that young India is steering the country's entrepreneurial momentum • Tier 2, 3, 4 and beyond cities driving growth with over 96% members (MSMEs) on the platform, from towns like Bareilly, Bhopal, Murshidabad, Lucknow and North 24 Parganas Tide, the UK’s leading business management platform, today announced that it has surpassed 1 million members (MSMEs) in India. This rapid growth reflects the deep trust that Indian small businesses — from nano to micro and emerging SMEs — have placed in Tide to simplify how they register, run and grow their businesses. The platform has doubled adoption since its launch in December 2022. India has emerged as Tide’s largest and fastest-grow

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dmin. Over the past year, Tide has delivered product innovation at pace across India with products including: Bill Payments: SMEs in India can pay their utility bills with no extra costs and earn rewards. The product is backed by enhanced security.
Udyam Registration: Enabling MSME registration and access to priority government benefits including low-interest loans, subsidies on electricity certifications, protection against delayed payments, etc.
GST Registration: help obtain a Goods & Services Tax Identification Number (GSTIN), enabling compliance, marketplace selling, input tax credit claims, and vendor trust.
Scheme Discovery: Smart matching of government benefits and subsidies to business eligibility.
Fixed Deposits Intermediation: Helping SMEs to earn competitive returns on their balances in a seamless and paperless experience.
NCMC Card Integration: A single smart Tide card that doubles up as a national mobility card, accepted across multiple transport modes.
Structu

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h 24 Paraganas, Jaipur, Firozabad, Ghaziabad, Shahjahanpur and Kota — with not a single Tier 1 city in the top 10 — Tide is playing a significant role in enabling the digital transformation of India’s most underserved business communities.
Championing entrepreneurs beyond business tools Tide believes progress happens when entrepreneurs are supported not only with products — but with recognition, access and ecosystem change.
Women in Business mission: On track to bring 500,000 women entrepreneurs onto the platform by 2027. Tide’s Bharat Women Aspiration Index brings forth voices from beyond metros to shape better policies for women entrepreneurs across Tier 2, 3, 4, 5 and 6 towns in India.
Udaan Chronicles: Tide’s flagship mentoring roadshow, created to help small business owners in semi-urban and rural India, brings expert-led mentoring directly to entrepreneurs who lack access to formal networks and financial resources.
UK-India collaboration: Enabling SME expansio

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ligns with the Government of India’s efforts to formalise and digitise MSMEs and increase their access to credit, markets and exports.
Among some of the exciting new features to be launched next year, include investments, acquiring, insurance, easy access to formal credit, banking services and advanced payment acceptance solutions. Tide is here to make managing business smoother and more successful.
About Tide Launched in 2017, Tide is the leading business management platform in the UK. Tide helps SMEs save time (and money) in the running of their businesses by not only offering business accounts and related admin services, but also a comprehensive set of highly usable and connected administrative solutions from invoicing to accounting.
Tide has nearly 800,000 SME members in the UK (14% market share) and 1,000,000 SMEs in India. Tide launched in Germany in May 2024 and in France in September 2025. Tide has also been recognised with the Great Place to Work certification three ye

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AAP leader Raghav Chadha calls highway tolls an organised loot
GST
Dated:- 8-12-2025
PTI
New Delhi, Dec 8 (PTI) Aam Aadmi Party (AAP) leader Raghav Chadha on Monday called the country's highway toll collection an “organised loot”, saying mismanagement and excessive charges were placing an “unbearable” burden on commuters.
“Toll is taking a big toll on the people of India,” Chadha said, arguing that “persistent congestion, utter mismanagement and over-profiteering” at toll plazas had turned the experience of road users from “inconvenience to injustice”.
Raising the issue through a zero hour mention in the Rajya Sabha, the MP claimed toll payments had become a form of “harassment”, contending that Indians already face one of t

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ch year, he added.
Chadha cited recent Kerala and Jammu & Kashmir High Court rulings that operators could not collect toll on roads that were not maintained to required standards.
He also highlighted frequent congestion and delays at toll plazas due to lane closures and poor management. “Highways are meant for seamless connectivity, seamless mobility. But who will calculate the cost of congestion at toll plazas?” he said, listing wasted fuel, lost productivity, missed appointments and mental agony as hidden costs borne by commuters.
“If you add all these costs, you will find that they are an invisible cost to the economy,” he said.
Chadha further alleged that toll collection often continued even after the full cost of road construct

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Goods Transport Agency allowed full ITC on bio-diesel fuel under Section 16; Section 17(5) inapplicable
Case-Laws
GST
AAR held that the applicant, operating as a Goods Transport Agency, is entitled to avail full ITC of GST paid on bio-diesel used as fuel in its goods carriages, as the input is used in the course or furtherance of business under Section 16 of CGST Act. Section 17(5) restrictions were found inapplicable since they relate to passenger vehicles, not goods carriages. AAR fur

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Fresh Waste Processing machinery to municipal body held taxable goods supply under HSN 8479, denying Notification 12/2017-CT(R)
Case-Laws
GST
AAR held that the applicant's supply of “Fresh Waste Processing” machinery to Anand Municipal Corporation constitutes a supply of goods only, falling under Chapter 84 (HSN 8479, 8428, 8462, 8474) of the GST Tariff. As there is no provision of “pure services” nor a composite supply where goods do not exceed 25% of the value, the exemption under Sl.

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ITC denied on IGST paid via pre-notice consultation, documents not valid under Section 16(2) and Rule 36(1)(d)
Case-Laws
GST
AAR rejected the applicant's claim to avail ITC of IGST paid pursuant to a pre-notice consultation letter under Section 28(1) of the Customs Act. It held that neither the pre-consultation letter nor the duty-paying TR-6 challan qualifies as a valid tax invoice or similar document under Section 16(2) of the CGST Act or Rule 36(1)(d) of the CGST Rules. Interpreting

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Rail transport of empty containers taxed at 5% GST under Entry 9(i), ITC mandatorily forgone by supplier
Case-Laws
GST
AAR held that transportation of empty containers by rail is not covered by Entry 9(iv) of Notif. No. 11/2017-CT(R) as that entry applies to transport of goods in containers, not to the movement of containers themselves. Empty containers qualify as “goods” and, in absence of a specific entry, their rail transport falls under the residual Entry 9(i). Accordingly, GST is l

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Tax Demand Beyond GST Show Cause Notice Quashed Under Sections 75(7) and 74(9) Invoking Article 226
Case-Laws
GST
HC, exercising writ jurisdiction under Article 226, examined a challenge to a demand order and SCN issued under the GST Act, 2017. It held that, under Section 75(7) read with Section 74(9), the final order cannot demand tax, interest or penalty in excess of, or on grounds different from, those specified in the SCN. In the present case, the impugned order under Section 74(9)

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Simplification of customs will be next big reform, says Finance Minister
GST
Dated:- 6-12-2025
PTI
New Delhi, Dec 6 (PTI) Ahead of Budget 2026, Finance Minister Nirmala Sitharaman on Saturday said the simplification of customs would be the next big reform agenda for the government.
During the current financial year, the government undertook reforms such as rate rationalisation and simplification of the income tax and Goods and Services Tax (GST) in a bid to boost consumption by providing more cash in the hands of the common man.
“We need a complete overhaul of customs… we need to have customs simplified for people to feel that it is not cumbersome to comply… need to make it more transparent,” Sitharaman said while speaki

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goods, following the removal of seven tariffs in 2023-24 (announced in the previous budget speech on July 23, 2024). This reduces the total number of tariff slabs to eight, including a zero rate.
On the depreciating rupee against the dollar, Sitharaman said, it will find its natural level.
The rupee has depreciated about 5 per cent against the US dollar during the calendar year 2025.
The rupee breached the 90-a-dollar level for the first time to settle at a fresh all-time low of 90.21 (provisional) on Wednesday, down 25 paise from its previous close, amid sustained foreign fund outflows and higher crude oil prices.
Sitharaman exuded confidence that the GDP growth would be 7 per cent or above during the current financial year.
The

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Advisory on reporting values in Table 3.2 of GSTR-3B
GST
Dated:- 6-12-2025

1. Table 3.2 of Form GSTR-3B captures the inter-state supplies made to unregistered persons, composition taxpayers, and UIN holders out of the total supplies declared in Table 3.1 & 3.1.1 of GSTR-3B and is auto-populated from corresponding supplies declared in GSTR-1, GSTR-1A, and IFF in the requisite tables.
2. It is to inform you that from November-2025 tax period onwards, value of supplies auto-populated in Table 3.2 of GSTR-3B from the returns/forms mentioned above, shall be made non-editable. The GSTR-3B shall be filed henceforth with the system generated auto-populated values only in table 3.2.
3. Further, in case any modification/amend

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he recent changes related to reporting supplies in Table 3.2?
Starting from the November 2025 tax period, the auto-populated values in Table 3.2 of GSTR-3B for inter-state supplies made to unregistered persons, composition taxpayers, and UIN holders will be non-editable, and taxpayers will need to file their GSTR-3B with the system-generated auto-populated values only.
*
How can I rectify values in Table 3.2 of GSTR-3B if incorrect values have been auto-populated after November 2025 period onwards due to incorrect reporting of the same through GSTR-1?
If incorrect values are auto-populated in Table 3.2 after November 2025, then the taxpayers need to correct the values by making amendments through Form GSTR-1A for the same tax period.

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No 18% interest or penalty under Rule 133(3)(c) CGST Rules for pre-2020 profiteering investigation period
Case-Laws
GST
AT, in a profiteering matter concerning the period 15.11.2017 to 30.06.2019, held that interest at 18% under Rule 133(3)(c) of the CGST Rules was not leviable since the investigation period did not substantially fall within the operative period of that provision. AT further held that no penalty was imposable as the statutory provisions enabling penalty came into force

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Hostel leases treated as residential dwelling under Entry 13 of Notification 9/2017, GST exemption applies prospectively only
Case-Laws
GST
SC held that premises leased by Assessee to a company operating hostels for students and working professionals constitute a “residential dwelling” under Entry 13 of Notification No. 9/2017-Integrated Tax (Rate). The ultimate use remains residential, and mere commercial terms of lease do not alter its character. GST at 18% on such lease would defeat

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Department of Posts, JSC Russia Post sign pact to boost cross-border e-commerce
GST
Dated:- 5-12-2025
PTI
New Delhi, Dec 5 (PTI) The Department of Posts has signed a bilateral agreement with JSC Russia Post on International Tracked Packet Service to boost cross-border postal cooperation and e-commerce trade between India and Russia, an official statement said on Friday.
The operationalisation of International Tracked Packet Service (ITPS) between India and Russia will create a cost-effective, trackable and reliable logistics channel for low-value consignments, an essential requirement for the global e-commerce ecosystem, it added.
“The Department of Posts and JSC Russia Post have signed a bilateral agreement on the Internation

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improving price competitiveness and market access for Indian sellers,” according to the statement.
To support small businesses in accessing global markets, the Department of Posts, in collaboration with the Central Board of Indirect Taxes and Customs (CBIC), has set up 1,013 Dak Ghar Niryat Kendras (DNKs) across the country.
A substantial share of exports via the postal channel originates from Tier-2 and Tier-3 cities, demonstrating the increasing participation of small enterprises and individual entrepreneurs in the international marketplace.
“The launch of ITPS with Russia is expected to particularly benefit MSMEs, artisans, start-ups and rural entrepreneurs, enabling them to sell their products on Russian e-marketplaces with competit

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Exempt cooperative sector from GST, demands CPI-M member
GST
Dated:- 5-12-2025
PTI
New Delhi, Dec 5 (PTI) CPI-M member V Siadasan on Friday demanded that cooperatives should be exempted from GST, as the sector encourages equitable growth and community-based enterprises.
“I urge the government to look into it and demand GST exemption for cooperative sector products,” he said during the special mention in the Rajya Sabha.
The cooperative sector has long played a decisive role in promoting economic equality, social welfare and inclusive development in India.
“This is especially true in states like Kerala, where thousands of cooperatives and societies operate across agricultural, dairy, handloom, banking, housing and small-scale

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ctor products from GST will significantly strengthen local economies. It will help maintain price stability, ensure better returns for members and support sustainable community-based production systems,” he said.
Sandosh Kumar P of CPI raised the issue for the development of Sabarimala, which is facing a massive pilgrim influx.
Despite the efforts of the Kerala government and Travancore Devaswom Board (TDB) and associated agencies, the existing infrastructure and available land within the permissible boundaries remain insufficient to ensure the safety, comfort and orderly movement of millions of pilgrims.
“In this context, there is an urgent need to get the approval of the Ministry of Environment, Forests and Climate Change for the alloc

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Auto Suspension of GST Registration due to Non-Furnishing of Bank Account Details as per Rule 10A
GST
Dated:- 5-12-2025

Dear Taxpayers,
As per Rule 10A, taxpayers (except those registered under TCS, TDS, or Suo-moto registrations) must furnish their bank account details within 30 days of grant of registration or before filing details of outward supplies in GSTR-1 or IFF, whichever is earlier.
The following updates have been implemented on the GST Portal with respect to Rule 10A:
* Automatic Suspension:
If a taxpayer fails to furnish bank account details within 30 days of registration, the system will automatically suspend the registration. The suspension order can be viewed at: Services > User Services > View Notices and

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Home, auto loans to get cheaper as RBI cuts interest rates to support 'goldilocks' economy
GST
Dated:- 5-12-2025
PTI
Mumbai, Dec 5 (PTI) Home, auto and other loans are likely to cost less as the Reserve Bank of India (RBI) on Friday cut key benchmark interest rate for the first time in six months and vowed to provide Rs 1 lakh crore liquidity boost to banking sector to support a “goldilocks” economy in the face of high US tariffs.
The six-member monetary policy committee, led by RBI Governor Sanjay Malhotra, voted unanimously to lower the repurchase or repo rate by 25 basis points to 5.25 per cent and retained a neutral stance, which gave room for further rate cuts.
The step is being seen as lending support to the economy th

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ses to borrow more, and supports economic activity.
The RBI also reiterated its commitment to providing adequate liquidity to the banking system as it announced intent to conduct open market purchases of government bonds up to Rs 1 lakh crore in two tranches of Rs 50,000 crore each on 11th and 18th December and a buy-sell swap of USD 5 billion on 16th December.
Both measures will add durable liquidity at a time when banks face seasonal liquidity pressures.
This is the fourth rate cut by the central bank since February 2025, taking the total to 125 basis points. It held rates in August and October bimonthly monetary policy meetings.
“Inflation at a benign 2.2 per cent and growth at 8.0 per cent in H1:2025-26 (April-September of 2025-

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, the Indian economy has shown remarkable resilience and is poised to register high growth. The headroom provided by the inflation outlook has allowed us to remain growth supportive.” He went on to add that RBI will continue to meet the productive requirements of the economy in a proactive manner while ensuring macroeconomic stability.
Indian exports have plunged after US President Donald Trump slapped a 50 per cent tariff on goods from the country.
RBI will conduct open market operations of Rs 1 lakh crore to buy bonds this month, and another USD 5 billion in forex swaps to add liquidity to the banking system and speed up transmission of lower rates.
Commenting on the RBI decisions, Crisil chief economist Dharmakirti Joshi said the

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RBI raises FY26 GDP growth projection to 7.3 pc
GST
Dated:- 5-12-2025
PTI
Mumbai, Dec 5 (PTI) Reserve Bank on Friday raised the GDP growth projection to 7.3 per cent for the current fiscal from its earlier estimate of 6.8 per cent following robust economic performance in the July-September quarter.
The Gross Domestic Product (GDP) registered a six-quarter high growth of 8.2 per cent in Q2 of 2025-26, underpinned by resilient domestic demand amidst global trade and policy uncertainties.
On the supply side, real Gross Value Added (GVA) expanded by 8.1 per cent, aided by buoyant industrial and services sectors.
Unveiling the December monetary policy, Reserve Bank Governor Sanjay Malhotra said economic activity during the firs

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expansion in non-food bank credit, and high capacity utilisation.
The governor also noted that merchandise exports declined sharply in October amid subdued external demand, accompanied by softer services exports.
On the supply side, agricultural growth is supported by healthy kharif crop production, higher reservoir levels and better rabi crop sowing.
Manufacturing activity continues to improve, while the services sector is maintaining a steady pace, Malhotra said.
“Taking all these factors into consideration, real GDP growth for 2025-26 is projected at 7.3 per cent, with Q3 at 7 per cent; and Q4 at 6.5 per cent. Real GDP growth for Q1 of 2026-27 is projected at 6.7 per cent and Q2 at 6.8 per cent. The risks are evenly balanced,” h

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Gross and Net GST revenue collections for the month of Nov, 2025
GST
Dated:- 5-12-2025

The gross and net GST revenue collections for the month of Nov, 2025.
Thanks,
Team GSTN
=============
Document 1
GST Gross and Net Collections as on 30th November 2025 (Amount in crores)
MontlyYearly
GST CollectionsNov-24Nov-25% GrowthNov-24Nov-25% Growth
ABCD = C/B-1EFG = F/E-1
A.1. Domestic
CGST34,14134,8432,71,5142,93,207
SGST43,04742,5223,37,4123,62,948
IGST50,09346,9344,02,0564,29,934
Gross Domestic Revenue1,27,2811,24,300-2.3%10,10,98210,86,0897.4%
A.2. Imports
IGST41,73645,9763,44,2603,89,399
Gross Import Revenue41,73645,97610.2%3,44,2603,89,39913.1%
A.3. Gross GST Revenue(A.1+A.2)
CGST34,14134,8432,71,5142,93,207
SGST43,04742,5223,37,4123,62,948
IGST91,82892,9107,46,3168,19,334
Total Gross GST Revenue1,69,0161,70,2760.7%13,55,24214,75,4888.9%
B.1. Domestic Refunds
CGST2,3252,17921,74325,102
SGST3,2372,71827,47232,022
IGST4,3733,84435,70950,336
Refund – Domestic9,9368,741-12.

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Compensation cess is continuing only as a transitory arrangement till entire loan and interest liability are dischal
(2) The above numbers are provisional and the actuals number may have slightly vary on finalisation.
Table 1: State-wise growth of GST Revenues during November, 2025
Pre-Settlement SGSTPost-Settlement SGST1
State/UTNov-24Nov-25Grw.Nov-24Nov-25Grw.
Jammu and Kashmir247214-14%789677-14%
Himachal Pradesh245209-15%5755750%
Punjab7877850%2,5522,225-13%
Chandigarh7365-12%2302436%
Uttarakhand522444-15%926847-8%
Haryana1,9961,872-6%3,2733,83517%
Delhi1,4321,4521%3,1263,035-3%
Rajasthan1,6001,548-3%4,1173,954-4%
Uttar Pradesh2,8682,664-7%7,9547,667-4%
Bihar7607651%2,4452,5344%
Sikkim4731-35%9784-13%
Arunachal Pradesh314133%11913312%
Nagaland212624%88946%
Manipur182013%8010227%
Mizoram1811-41%71733%
Tripura4039-2%134117-13%
Meghalaya444910%13815210%
Assam5035183%1,3671,60718%
West Bengal1,8971,837-3%4,0873,711-9%
Jharkhand702686-2%1,139793-30%
Odisha1,3451,4165%2,2181,821-18%

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Punjab6,1296,5557%16,10217,71910%
Chandigarh5025020%1,5761,5891%
Uttarakhand3,9154,2438%6,2756,7317%
Haryana15,46816,8359%26,24631,84021%
Delhi11,84713,16311%24,02825,3265%
Rajasthan12,01712,7806%28,65830,3416%
Uttar Pradesh23,37623,9362%56,68755,691-2%
Bihar5,9136,76214%18,73520,3579%
Sikkim26434330%64678021%
Arunachal Pradesh36149738%1,1881,37216%
Nagaland18626743%69980916%
Manipur2492490%783765-2%
Mizoram189145-23%633616-3%
Tripura3523777%1,1391,104-3%
Meghalaya40744810%1,1871,166-2%
Assam4,2064,5618%10,35212,48521%
West Bengal16,02516,6954%30,73730,8200%
Jharkhand5,7766,2398%9,3279,3660%
Odisha11,72312,1854%17,25316,131-7%
Chhattisgarh5,6926,0086%10,1439,750-4%
Madhya Pradesh9,0439,7017%23,67423,034-3%
Gujarat30,00032,5148%48,09652,2979%
Dadra and Nagar Haveli and Daman and Diu4975154%845807-4%
Maharashtra73,94180,6999%1,12,1741,27,03113%
Karnataka29,51432,90311%54,92257,2304%
Goa1,6591,7063%2,8732,9232%
Lakshadweep65-21%70(4)-106%
Kerala9,74310,4687%21,79222,3583%
Tamil Nadu30,28

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njab1,85,3592,1053,0433,0048,2902,45,9652,5443,5124,45310,6284,6496,5557,45718,9187.6%5.6%6.5%
4Chandigarh14,14718321550090318,4462162876811,1973995021,1812,1002.8%12.4%8.0%
5Uttarakhand95,7901.2251,9923,2356,4731,21,9801,6212,2513,3137,2392,8464,2436,54813,7133.4%-7.3%-2.5%
6Haryana2,61,5865,7847,37626,31840,0133,42,4457,4389,45822,76743,59413,22216,83549,08683,60610.7%3.9%7.0%
7Delhi3,36,4375,1445,84511,34922,7835,22,2046,3437,31719,95333,79911,48613,16331,30256,58213.6%2.7%6.8%
8Rajasthan3,58,8704,3735,6806,30117,0515,97,0915,5797,1007,09120,0539,95212,78013,39337,1043.8%5.5%4.7%
9Uttar Pradesh9,59,6468,29611,06212,95038,90311,32,9109,93712,87411,88039,51418,23323,93624,83078,4172.9%4.9%3.9%
10Bihar3,09,6041,6342,7291.3866,9963,76,7322.2774,0349627.3503,9116,7622,34814,3469.8%15.0%12.4%
11Sikkim4,9371041291,3441,5776,6831662149931,3752693432,3372,9514.2%16.2%9.5%
12Arunachal Pradesh8,8781321624534012,620271335686764044971131,01627.1%35.7%32.7%
13Nagaland4,59693114242356,739119152653

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7,25932,51429,85493,8288.7%-0.8%3.3%
26Dadra and Nagar Haveli6,9221441838331,1619,7022843321,3301,9534295152,1623,1146.7%7.9%7.5%
27Maharastra8,05,47131,22936,46539,8171,18,26411,20,75338,90444,23447,0011,34,07170,13380,69986,8182,52,3356.4%7.3%6.9%
29Karnataka4,39,63112,37615,41724,30956,8026,45,37214,34417,48620,57958,49226,71932,90344,8881,15,2956.2%13.4%9.7%
30Goa19,4014836257731,90028,8648871,0827982,7701,3701,7061,5714,670-1.3%3.8%1.7%
31Lakshadweep24912711241233735101866.0%-4.0%27.7%
32Kerala1,73,4664,8905,9112,84413,6682,62,8413,6074,5571,83310,0268,49710,4684,67623,69412.1%4.1%8.6%
33Tamil Nadu4,99,60010,72913,27614,86843,4527,08,65614,23618,88915,59149,03424,96532,16530,45892,4864.4%10.0%7.3%
34Puducherry10,27910315638864715,5141622278331,2252643821,2211,87213.1%-7.3%-1.1%
35Andaman and Nicobar Islands2,7977185772343,4984764181301191499536430.6%19.9%26.6%
36Telangana2,39,8015,2906,6286,28521,1993,17,0736,2527,9797,09122,34611,54214,60713,37543,5455.0%7.0%6.0%
37Andhra Pradesh

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FAQs on GSTR -9/9C for FY 2024-25
GST
Dated:- 5-12-2025

Additional list of Frequently Asked Question along with the response has been compiled in response to comment received from various channel. The additional FAQ dt 4-12-2025 is intended to further assist the Taxpayer in better understanding of various Tables of GSTR-9/9C and their key aspects – such as reporting of various values in Tables. 
S.No
Query
GSTN Reply
1
If I paid GST on RCM for FY24-25 in GSTR 3B of FY25-26. Should this liability and ITC of RCM be reported in GSTR 9 of FY 2024-25 or FY 2025-26?
This RCM Liabilities and ITC on said RCM transaction should be reported in GSTR-9 of FY 2025-26.
Explanation- As clarified by CBIC vide Press release dated 3rd July 2019, the RCM Liability may be reported in the year, in which it was paid along with applicable interest (if any). Relevant extract of the said press release –
g) Reverse charge in respect of Financial Year 2017-18 paid during Financial Year

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is no mention of how to show ITC of 23-24 reverse in 24-25 in table 7.
The ITC claimed for FY 2023-24 in the FY 2024-25 needs to be reported in 6A1.
However, ITC reversal of FY 2023-24, reported in GSTR 3B for FY 2024-25, need not to report in the Table 7 of GSTR 9 of FY 2024-25.
Table 6B to table 6H and Table 7A to table 7H will contain the details of ITC for the current year only (2024-25)
3.
Table 12B of GSTR-9C for FY 2024-25 becomes reductant as Table 7J of GSTR 9 of FY 2024-25 does not consider the ITC of FY 2023-24 claimed or reversed in FY 24-25
Table 12B capture the ITC booked in earlier FY and claimed in current FY. Therefore, this amount will neither appear in Table 12A nor in Table 12E. Hence it appears that this FY, this may create a mismatch.
However, in case of any differences in Table 12F of GSTR 9C, taxpayer may provide the reason for un-reconciled differences in ITC in Table 13 of GSTR 9C.
4.
Table 7J of GSTR 9 does not consider 6A1 and therefore the amount i

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25 so ITC claimed in 3B of FY 24-25 which we need to report in 6A1 of FY 24-25.
So ideally it shouldn't be reported in Table 12B of GSTR 9C as there will be no unreconciled difference but if such ITC is taken in the books in FY 2024-25 instead of FYT 2- 023-24 then 12A of 9C will be high and 12E auto-populated from 7J of 9 will be less and there will be unreconciled difference in 12F for which we should give reasons or how to show this unreconciled difference?
ITC which pertain to FY 23-24 should not form part of Audited financial statement of 24-25. However, apparently the ITC amount as reported in Audited Financial Statement depends upon methodology adopted by taxpayer.
Accordingly, the value in Table 12A to 12C of GSTR 9C may be reported as per the accounting methodology adopted by taxpayer. However, if in case of any differences in the Table 12F of GSTR 9C, taxpayer may provide the reason for un-reconciled differences in ITC in Table 13 of GSTR 9C.
7.
Where is non-GST purc

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Paddy treated as agricultural produce; godown rent for exclusive storage under Entry 54 of Notification 12/2017 attracts nil GST
Case-Laws
GST
AAR held that paddy qualifies as “agricultural produce” as it is derived from cultivation of plants and undergoes only such processing (dehusking) as is normally carried out by a cultivator, without altering its essential characteristics, merely rendering it marketable in the primary market. Consequently, paddy falls within the scope of “agricult

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Software consultancy to overseas parent held export of services, zero rated under Section 16 IGST; refund allowed
Case-Laws
GST
HC held that the petitioner, an Indian company, rendered software consultancy and related services to its overseas parent on its own account and not as an “intermediary” under the IGST Act. On a conjoint reading of the service agreement, the petitioner's role was found to be that of an independent service provider, not an agent or broker arranging or facilitati

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ITC denial on fictitious invoices under S.74 GST Act set aside; tax already credited to revenue
Case-Laws
GST
HC examined proceedings under S.74 GST Act against the purchasing dealer for alleged inadmissible ITC on fictitious invoices without movement of goods. It found the supplier had filed GSTR-1 and GSTR-3B and that GSTR-2A was auto-populated, with no dispute by authorities regarding these statutory records. HC held there was no material indicating fraud or wilful misstatement by th

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Sales incentives as services: GST payable on tour packages valued via section 194R TDS, rule 35 applies
Case-Laws
GST
AAR held that non-monetary benefits/perquisites, including tour packages received by the applicant from a manufacturer for achieving sales targets, constitute a taxable “supply of services” in the course or furtherance of business. No exemption under Notification No. 12/2017-Central Tax (Rate) applies. The applicant is the supplier of sales promotion/business support ser

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Assignment of GIDC leasehold rights not a taxable GST supply; SCN under s.74 quashed, s.7(1)(a) and s.9 inapplicable
Case-Laws
GST
HC examined the validity of a SCN issued u/s 74 of the State GST Act concerning taxability of assignment of leasehold rights in industrial plots. Relying on its prior rulings, HC held that assignment/sale/transfer of leasehold rights in GIDC-allotted land constitutes transfer of benefits arising from immovable property, which falls outside the ambit of “supp

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Escrow freight deposits not consideration under Section 7 CGST Act; GST applies only on intermediary facilitation commission
Case-Laws
GST
AAR held that amounts deposited by shippers into an escrow account operated by the applicant for onward remittance to carriers do not constitute “consideration” under Section 7 of the CGST Act, as the sums never accrue to the applicant and are held purely as deposits belonging to the transacting parties. The applicant's only taxable supply is its fac

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GST AAR classifies Quick Lime and Hydrated Lime under Heading 2522, confirms continued 5% rate despite new notification
Case-Laws
GST
AAR held that the applicant's products, namely 90% Quick Lime and 85%-95% Hydrated Lime with 10%-15% impurities, are classifiable under Heading 2522 as Quicklime and Slaked Lime, and not under Heading 2825. On this classification, the applicable GST rate is 5% under the relevant rate notification. The AAR observed that although N/N. 1/2017-Central Tax (Ra

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