Author: admin_gst

Licence fees from contractors for operating public toilet blocks are services exempt under entry Sl. No. 76 76; no GST
Case-Laws
GST
The AAR held that the grant of licences to third-party contractors for operation and maintenance of public toilet blocks constitutes a supply but falls within the exemption for services by way of public conveniences (entry at Sl. No. 76 of the relevant rate notification) and is therefore not subject to GST. The Authority noted analogous reasoning in the AP

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Petitioner granted refund of Rs.10 crore taken involuntarily during search; payment quashed under Sections 73(5) and 74(5)
Case-Laws
GST
The HC allowed the petition, holding that the respondent authorities' receipt of Rs.10 crores from the petitioner during search/inspection/seizure proceedings was involuntary, without jurisdiction and contrary to the CGST Act. The payment was quashed as illegal, arbitrary and not a voluntary self-ascertainment under Sections 73(5)/74(5). The respondent

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Writ petition dismissed as time-barred for failing to file statutory appeal within Section 107(1); no sufficient cause under Section 107(4).
Case-Laws
GST
The HC dismissed the writ petition under Article 226 as non-maintainable and time-barred. The petitioner challenged an inspection conducted on 24.02.2023 and an Order-in-Original dated 19.11.2024, but failed to prefer the statutory appeal within the three-month period prescribed by Section 107(1) and did not establish sufficient cause

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Mandatory three-month reply period under Section 73(2) read with 73(10) CGST Act invalidates improperly served SCN; orders quashed
Case-Laws
GST
HC held that the statutory three-month period prescribed by Section 73(2), read with Section 73(10) of the CGST Act, is mandatory and affords the minimum time for an assessee to reply to a show cause notice. The revenue's plea that a technical glitch caused reissuance of DRC-01 on 12 Aug 2024 does not cure defective service of the SCN dated 31

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Breach of natural justice: SCN issued without effective hearing; proceedings set aside, remanded for fresh adjudication by 30 November 2025
Case-Laws
GST
The HC found breach of natural justice in issuance of the SCN without affording the petitioner an effective opportunity to be heard and remanded the matter to the adjudicating authority. The impugned demand proceedings are set aside insofar as they proceeded without notice; the petitioner is granted until 30 November 2025 to file a rep

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Rule 9A and 14A enable electronic GST registration within three working days, Aadhaar/PAN checks, and withdrawal form REG-32
Notifications
GST
The Amendment inserts rules enabling electronic grant of GST registration within three working days via the common portal based on data-analysis and risk parameters (new rule 9A), and adds rule 14A allowing taxpayers with monthly output tax liability up to Rs.2,50,000 to opt for expedited electronic registration subject to Aadhaar authentication

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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.
Th

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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.
 
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Document 1
GST Gross and Net Collections as on 31/10/2025 (Amount in crores)
MonthlyYearly
GST CollectionsOct-24Oct-25% GrowthOct-24Oct-25% Growth
ABCD= C/B-1EFG = F/E-1
A.1. Domestic
CGST33,82136,5472,37,3732,58,364
SGST41,86445,1342,94,3653,20,425
IGST54,87855,6473,51,9633,83,000
CESS11,6887,72481,43778,266
Gross Domestic Revenue1,42,2511,45,0522.0%9,65,13810,40,0557.8%
A.2. Imports
IGST44,23350,7963,02,5243,43,423
CESS863886,7795,889
Gross Import Revenue45,09650,88412.84%3,09,3033,49,31212.9%
A.3. Gross GST Revenue(A.1+A.2)12.9%
CGST33,82136,5472,37,3732,58,364
SGST41,86445,1342,94,3653,20,425
IGST99,1111,06,4436,54,4887,26,423
CESS12,5507,81288,21684,154
Total Gross GST Revenue1,87,3461,95,9364.6%12,74,44213,89,3679.0%
B.1. Domestic Refunds
CGST2,5162,97319,41822,925
SGST3,1414,29024,23529,

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0020.6%11,27,60612,07,4877.1%
Note :
The above numbers are provisional and the actuals number may have slightly vary on finalisation
Table 1: State-wise growth of GST Revenues during October, 20251
State/UTOct-24Oct-25Growth (%)
Jammu and Kashmir60551-9%
Himachal Pradesh867722-17%
Punjab2,2112,3114%
Chandigarh243233-4%
Uttarakhand1,8341,604-13%
Haryana10,04510,0570%
Delhi8,6608,538-1%
Rajasthan4,4694,330-3%
Uttar Pradesh9,6029,8062%
Bihar1,6041,6523%
Sikkim333308-8%
Arunachal Pradesh588444%
Nagaland456646%
Manipur6765-3%
Mizoram4140-3%
Tripura10599-6%
Meghalaya164161-2%
Assam1,4781,440-3%
West Bengal5,5975,556-1%
Jharkhand2,9742,518-15%
Odisha4,5924,8245%
Chhattisgarh2,6562,598-2%
Madhya Pradesh3,6493,449-5%
Gujarat11,40712,1136%
Dadra and Nagar Haveli and Daman & ]36940510%
Maharashtra31,03032,0253%
Karnataka13,08114,39510%
Goa559545-3%
Lakshadweep1239%
Kerala2,8962,833-2%
Tamil Nadu11,18811,5884%
Puducherry252192-24%
Andaman and Nicobar Islands283630%
Telangana5,2115,72610%
Andhr

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Jharkhand5,0755,5539%8,1888,5735%
Odisha10,37710,7684%15,03514,310-5%
Chhattisgarh4,9635,2947%8,5938,393-2%
Madhya Pradesh7,8208,58110%20,38520,3000%
Gujarat25,89828,69011%41,43945,57410%
Dadra and Nagar Haveli and4344483%726649-10%
Maharashtra64,32470,77510%96,7241,10,91015%
Karnataka25,82229,02512%47,53849,6564%
Goa1,4511,4933%2,4792,5252%
Lakshadweep4518%5856-4%
Kerala8,5299,1647%19,04619,3952%
Tamil Nadu26,35928,4018%44,74445,0141%
Puducherry3163377%902813-10%
Andaman and Nicobar Island1231316%33744131%
Telangana12,08912,7986%25,30626,3344%
Andhra Pradesh8,4169,0498%19,17119,6963%
Ladakh14216818%4424471%
Other Territory11220785%50389578%
Grand Total2,94,3653,20,4259%5,55,2275,91,3537%
2 Post-Settlement GST is cumulative of the GST revenues of the States/UTs and the SGST portion of the IGST settled to the States/UTs
Table 3 : State Wise/ Approving Authority wise Domestic
Period Apr-25 to Oct-25
(Rs. In Crores)
state_CdStateCollection by Central FormationsCollection by State Fo

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26,45825517,8568,76611,23212,18794433,1297.3%7.7%7.5%
9Uttar Pradesh9,44,4937,3459,85111,4595,87734,52811,14,2518,81111,42010,5234,31035,07016,15621,27221,98210,18769,5985.4%5.3%5.4%
10Bihar3,06,4861,4512,4321,2611,1166,2593,74,2562,0333,566869756,5453,4845,9982,1311,19112,80412.2%16.5%14.3%
11Sikkim4,928931181,28301,4956,701150195978111,3232433122,26112,81712.8%30.4%20.4%
12Arunachal Pradesh8,80712114940031112,4822503075561337245695192426.0%37.0%33.1%
13Nagaland4,601821022042086,736110138578313191240771252134.4%42.8%39.3%
14Manipur6,10146601611239,12813416841134418022952467-0.6%4.7%3.2%
15Mizoram3,82136553001215,408548012014690134421267-14.4%-19.9%-17.5%
16Tripura14,14310913738028520,08515520164142126433810217055.2%11.4%8.8%
7Meghalaya13,140123143402567319,31320625732812804329400730171.47741.4%11.1%23.1%
18Assam1,04,5481,3231.7211,0874244,5551,28,6291.8082,3221,8553966,3813,1304,0432,94282110,9366.9%10.1%8.7%
19West Bengal3,36,0614,8206,0886,05088517,8444,79,3517,4718,7696,2312,35124,

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.2%
30Goa19,254427551722191,71828,77776994272142,4351,1961,4931,443224.1531.9%3.8%3.0%
31Lakshadweep249127010240233-7351001771.0%130.9%91.8%
32Kerala1,72,0364,2265,1382,5432211,9292,61,6383,1744,0261,635288,8637,4009,1644,1785120,79211.9%5.5%9.1%
33Tamil Nadu4,94,1319,42011,69813,1204,40438,6437,01,91012,53616,70313,89631343,44721,95528,40127,0164,71782,0907.0%11.5%9.3%
34Puducherry10,19490137351157815,46414320177931.1262333371.13041,70414.5%-2.9%2.4%
35Islands Andaman and Nicobar2,79763756902073,485435617111610513186132328.8%22.6%26.5%
36Telangana2,36,1444,6555,8335,6602,79718,9463,15,2545,4546,9656,34693819,70210,10912,79812,0063,73538,6486.9%8.3%7.6%
7Andhra Pradesh1,84,4433,4854,5185,4091,42614,8392,51,9253,5414,5314,02312612,2217.0269,0499,4321.55227,059-1.0%7.4%2.7%
38Ladakh3,7154357701076,6468211128022112416835032814.0%19.7%17.8%
97Other Territory1071542071,20501.56601542071,20501.5666.4%0.0%6.4%
99OIDAR7902,405-2,4050-2,405-2,40536.1%0.0%36.1%
GRAND TOTAL65,89,9041,15,5581,43,8

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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 Managers’ 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 accelerate

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cost 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

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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 entit

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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 autho

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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 al

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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. T

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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

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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 quan

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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

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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 GST’s inception in 201

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conomic 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

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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 compete

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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-ki

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