Goods and Services Tax

GST Council to meet on Sep 3-4 to discuss moving to a two-rate structure
GST
Dated:- 22-8-2025
PTI
New Delhi, Aug 22 (PTI) The high-powered GST Council, chaired by Finance Minister Nirmala Sitharaman, will meet on September 3-4 to discuss moving to a two-slab taxation.
In an office memorandum, the GST Council Secretariat said the two-day meeting will be held in New Delhi.
The council, comprising finance ministers of all states and UTs besides the Centre, will deliberate on the reco

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GSTR-3B due date for July 2025 extended to 27 August for registered persons under section 39(1) read with rule 61(1)(i)
Notifications
GST
The Central Board of Indirect Taxes and Customs extends the due date for furnishing FORM GSTR-3B for July 2025 to 27 August 2025 for registered persons whose principal place of business is in the districts of Mumbai (City), Mumbai (Suburban), Thane, Raigad, and Palghar, Maharashtra, and who are required to file under section 39(1) read with rule 61(1)

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Petition dismissed for delay; petitioner may file undertaking under Section 112 and remit pre-deposit per Circular No.224/18/2024-GST
Case-Laws
GST
HC dismisses the petition filed by the petitioner summarily for delay, holding that no substantive relief remains as explicit guidelines govern recovery of outstanding dues where first appeal has been disposed of until the Appellate Tribunal becomes operational. The Court reserves liberty for the petitioner to comply with Circular No. 224/18

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Condonation of 26-day appeal delay allowed; summary rejection violated Section 75(4) hearing and Section 107(12) reasoned-order duties
Case-Laws
GST
HC allowed condonation of a 26-day delay in filing the appeal, held that the Appellate Authority's summary rejection without affording a hearing violated principles of natural justice and statutory mandates under the Act of 2017 (notably the hearing requirement in Section 75(4) and the duty to pass reasoned orders under Section 107(12)). Th

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Petitioner entitled to IGST refund for zero-rated exports despite typographical GST return error; Rule 96 and Section 16 applied
Case-Laws
GST
The HC allowed the petition, holding that the Petitioner is entitled to refund of IGST paid on zero-rated exports notwithstanding a typographical error in the GST return. The court found it undisputed that the Petitioner exported goods and paid IGST of Rs. 9,48,549, and that Rule 96 of the GST Rules in conjunction with section 16 entitles the Pet

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Section 73(9) orders quashed-defective; attachments not valid show-cause notices; liberty to reinitiate under Section 73; exclusion under Section 73(10)
Case-Laws
GST
The HC quashed the impugned orders issued under Section 73(9) as affected by procedural and technical infirmities, holding that attachments of tax determinations to summaries did not constitute valid show cause notices; however, in the interests of justice the court granted the revenue authorities liberty to initiate de no

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Distributor held liable under Section 171 CGST Act for not passing GST reduction; directed to pay Rs.3,31,879 with 18% interest
Case-Laws
GST
AT held that the respondent (sole proprietor/distributor) contravened section 171, CGST Act by failing to pass on the benefit of a GST rate reduction on cosmetic products. The statutory presumption in favour of the investigating authority was not rebutted for lack of cogent, unambiguous evidence, notwithstanding contractual provisions allocating p

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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 b

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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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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

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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 d

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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 b

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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 Of

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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

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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

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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 convention

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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

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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 und

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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 it

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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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