Goods and Services Tax

Central Government amends integrated tax exemption definition for nominated agencies, citing Notification No. 45/2025-Customs, effective 1 Nov 2025
Notifications
GST
The Central Government amends the earlier integrated tax rate notification on exemptions for supply of gold, silver or platinum by nominated agencies to registered persons by substituting clause (c) of the Explanation to redefine “Nominated Agency” as the entities listed in Lists 13, 14 and 15 appended to Table I of notific

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Government amends Notification No.26/2018-Central Tax (Rate) substituting clause (c) Explanation, redefining “Nominated Agency” per Notification No.45/2025
Notifications
GST
The government amends Notification No. 26/2018-Central Tax (Rate) to substitute clause (c) in the Explanation, redefining “Nominated Agency” to mean entities listed in Lists 13-15 appended to Table I of Notification No. 45/2025-Customs; the amendment pertains to the central tax exemption framework for nominated agen

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Quashing GST registration cancellation for lack of adjudicator, notice and hearing; violation of Articles 14 and 19(1)(g)
Case-Laws
GST
The HC quashed cancellation of the petitioner's GST registration and allowed the petition, holding the impugned quasi-judicial order unlawful for failure to disclose the adjudicating officer, failure to afford adequate notice and personal hearing, and consequent violation of principles of natural justice and the petitioner's Article 19(1)(g) liberty to

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Thippi residue from cassava starch is classed as Chapter 23 (tariff 2303 1000), not Chapter 11; GST applies under 02/2017-CT(Rate)
Case-Laws
GST
The AAR holds that the applicant's material, being the residue (“thippi”) generated in Stage-I cassava starch manufacture and sold for further processing/animal feed, is not cassava flour or cassava starch and is classifiable as a residue/waste under Chapter 23 (tariff item 2303 1000). The material is marketable but arises as a by-product/resid

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IGST on ocean freight held ultra vires; refund Rs. 2.62 crore ordered and interest payable; Sections 54/56 inapplicable
Case-Laws
GST
The HC held that the impugned IGST levy on ocean freight under the reverse-charge notifications was ultra vires and contrary to the GST scheme, requiring refund of Rs. 2,62,37,558 paid by the Petitioner; the Respondents have refunded that amount. The petition further succeeded in claiming interest of Rs. 71,31,225, which the HC directed the Respondents to

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Notifications' Entry 9 and Entry 10 quashed for imposing duplicate IGST on service element within composite goods supply
Case-Laws
GST
The HC allowed the petition, holding that the impugned declarations under Entry 9 and Entry 10 of the Notifications dated 28.06.2017 are ultra vires the Constitution and the IGST Act insofar as they seek to impose IGST on a service component already subsumed within a composite supply of goods taxed under IGST. Applying binding higher-court authority, the

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Matter remitted for fresh consolidated order under Rule 16(5); ITC demand reopened, petitioner to deposit 50% disputed tax
Case-Laws
GST
HC remitted the matter to the 1st Respondent Assistant Commissioner (ST) (FAC) to pass a fresh, consolidated order on all issues other than the demand previously confirmed solely for belated availing of Input Tax Credit (ITC), in light of the retrospective insertion of Rule 16(5) into the GST Rules effective 01.07.2017. The Court held the amendment war

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Matter remitted for de novo GST adjudication; petitioner to pre-deposit 50% via electronic cash ledger, file reply in 30 days
Case-Laws
GST
HC remitted the matter to the respondent for de novo adjudication of the GST DRC-01 notice and impugned assessment order, directing the petitioner to effect a pre-deposit of 50% of the disputed tax in cash from its electronic cash ledger within 30 days of receipt of the order; any earlier deposits or recoveries shall be set off against this pre-depo

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Writ dismissed: Section 161 rectification denied; valuation, Section 15(2)(b) and Section 6(2)(b) disputes require adjudication
Case-Laws
GST
The HC dismissed the petition and rejected petitioners' application under Section 161 of the CGST Act for rectification of the show-cause notice, holding no error apparent on the face of the record. The court found that alleged numerical or valuation errors in the SCN can be contested by filing a response with supporting documentary evidence befor

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HSN 23061020 cotton seed de-oiled cake classified as oil-cake residue; exempt from GST from 22.09.2017, no ITC
Case-Laws
GST
AAR held that cotton seed de-oiled cake (HSN 23061020) constitutes an oil-cake residue under Chapter 23 and is classified within tariff heading 230610; accordingly its tax treatment changed by notifications: from 01.07.2017 to 21.09.2017 the product was exempt only when supplied as aquatic, poultry or cattle feed and taxable at 2.5% CGST+2.5% SGST if used otherwis

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Authority rules B+G+31 service apartment is commercial building construction, not multi-storey residential for tax classification under RERA definition
Case-Laws
GST
AAR held that the applicant's proposed B+G+31 service apartment constitutes construction of commercial buildings and not multi-storied residential construction for tax classification purposes. The Authority found that statutory rate notifications permit the use of a building to be declared to RERA or the competent authority

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Union Finance and Corporate Affairs Minister Smt. Nirmala Sitharaman inaugurates newly-constructed Central Goods and Services Tax (CGST) Bhawan, in Ghaziabad, today.
GST
Dated:- 24-10-2025

New CGST Bhawan, Ghaziabad, as a symbol of modern India's commitment to good governance – where infrastructure meets innovation and efficiency aligns with empathy, says FM Smt. Nirmala Sitharaman
Need for next-generation revenue infrastructure to work in tune with next-generation taxation: Union Finance Minister
GST 2.0 has created a remarkable global buzz and stands as a symbol of India's progressive economic vision: FM Smt. Sitharaman
New CGST Bhawan in Ghaziabad brings CGST Ghaziabad Commissionerate, CGST Audit Commissionerate & CGST Appeals Commissionerate, and Pay & Accounts Office under one roof to achieve administrative synergy and operational efficiency
The new state-of-the-art green complex comprises two basements and seven floors spread across 2.21 acres, with parking for

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* Disciplinary proceedings against the officials at different levels in the CGST field formations be concluded expeditiously in a time-bound manner within prescribed timelines given by DoPT and CVC.
* Swift conclusion of disciplinary proceedings reinforces accountability within the organisation.
Smt. Sitharaman said that these proceedings send a clear message that misconduct, dereliction of duty, or unethical behaviour will not be tolerated.
Prolonged proceedings unfairly affect the morale and reputation of the officers involved – particularly the innocent. For those wrongfully accused, early closure brings relief and restoration of dignity, She added.
The Union Finance Minister also exhorted that motto for CBIC should be: “गलत किया तो खैर नहीं, सही किया तो कोई बैर नहीं

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li and has made life easier for the common man – a fact reflected in the surge of purchases, production, and online transactions following its implementation. Smt. Sitharaman commended the Central Board of Indirect Taxes and Customs (CBIC) for its efficiency and appreciated the successful rollout of GST 2.0 ahead of the Diwali deadline set by the Prime Minister.
Earlier, in his welcome address, Shri Sanjay Kumar Agarwal, Chairman, CBIC, highlighted the department's unwavering focus on efficient taxpayer services, digital transformation, and sustainable infrastructure.
The event concluded with a Vote of Thanks by Shri Sanjay Mangal, Chief Commissioner, CGST Meerut Zone.
Shri Surjit Bhujabal, Member (Zonal), other Members and senior officers of CBIC; Commissioner, CGST Ghaziabad; senior officials from Centre and State departments, and members of the trade and tax professional associations, were also present on the occasion.

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Make life easier for honest taxpayers, provide no comfort to dishonest ones: FM tells GST officers
GST
Dated:- 24-10-2025
PTI
Ghaziabad, Oct 24 (PTI) Finance Minister Nirmala Sitharaman on Friday asked GST officers to be polite and make life easier for honest taxpayers, but deal firmly with dishonest ones.
Speaking at the CGST building inauguration here, the minister flagged the need for “timely conclusion” of disciplinary proceedings against officers, and said by doing so the Central Board of Indirect Taxes and Customs (CBIC) would send a clear message that misconduct, dereliction of duty or unethical behaviour will not be tolerated.
Asking field officers to use technology for faster registration approvals and grievance redressal, Sitharaman also tasked them to “proactively” undertake trade facilitation measures. “There is no iron wall between you and trader, there is thin air. You can understand where the difficulty is, rather than muddying it up any further.” She s

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col or SoP.
On the issue of disciplinary proceedings against departmental officers, Sitharaman said swift conclusion of such proceedings reinforces accountability within the organization.
“Prolonged proceedings unfairly affect the morale and reputation of the officers involved – particularly the innocent. For those wrongfully accused, early closure brings relief and restoration of dignity. The Motto for disciplinary matters should be: Galat kiya hai toh khair nahi, sahi kiya hai toh koi bair nahi (If you do wrong, you won't be forgiven, if you are right, there would be no ill feeling against you),” Sitharaman said.
The minister also nudged Goods and Services Tax (GST) officers to make use of technology to reduce the compliance burden on taxpayer seeking GST registration.
“Technology and risk-based parameters must do the heavy lifting and not the taxpayer. We do not want anybody from the field formation adding one little more burden or onus on the taxpayer. Technology should be

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ld formation is to operationalise it without friction,” Sitharaman said.
She also said that GST Seva Kendra across India should be well-staffed, accessible and properly maintained, so that taxpayers receive timely and quality assistance. There must be a dedicated helpdesk for GST registrations to facilitate the taxpayers in the application process. “Field units must conduct an internal audit of the functioning of the GST Seva Kendras and take action on the shortcomings faced by the taxpayers,” Sitharaman said.
Quoting Confederation of All India Traders (CAIT) data on festive retail sales and e-commerce transaction which show there has been a boom in sale of goods and services after GST rates were slashed effective September 22, Sitharaman said: “What do these numbers tell us? They tell us that our economic policies including the recent GST rate rationalization – is having a meaningful impact.” Effective September 22, next-generation GST reform was implemented under which it becam

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Be polite, empathetic in dealing with honest taxpayers: Sitharaman tells GST officers
GST
Dated:- 24-10-2025
PTI
Ghaziabad, Oct 24 (PTI) Finance Minister Nirmala Sitharaman on Friday said GST officers should be polite and empathetic in dealing with honest taxpayers and asked them to use technology for faster registration approvals and grievance redressal.
She also asked field formations to “proactively” undertake trade facilitation measures. “There is no iron wall between you and trader, there is thin air. You can understand where the difficulty is, rather than muddy it up any further,” she said.
Speaking at the inauguration of the CGST building in Ghaziabad, the minister flagged the need for timely conclusion of any discipl

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treated”, Sitharaman also said that laid down SoP should be followed to bring the “bad sheep” to the books. “But don't look at everybody with suspicion,” the minister said.
“I do not want comfort given to dishonest taxpayers in any way. You do not have to be subjective with them (dishonest taxpayers), there is a laid protocol, deal with them in that way…be polite and get your work done as per the SoP”, she said.
The minister also nudged Goods and Services Tax (GST) officers to make use of technology to reduce the compliance burden on taxpayer seeking GST registration.
“Technology and risk-based parameters must do the heavy lifting and not the taxpayer. We do not want anybody from the field formation adding one little more burden or

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Set aside order blocking petitioner's credit ledger for failure to follow Rule 86-A; relief conditional on Rs.6.5 crore bank guarantee
Case-Laws
GST
The HC sets aside the impugned order dated 8/9/2025 that blocked the petitioner's credit ledger account for failure to comply with the procedural mandate of Rule 86-A, noting the absence of contemporaneous reasons and insufficiency of the “reason to believe” standard as applied; the tribunal/authority is also directed to provide a post-deci

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Section 62(2) deeming protects taxpayer who filed returns and paid assessed UPGST; Section 79 liens and freezes held ultra vires
Case-Laws
GST
The HC held that the petitioner, having subsequently filed requisite returns and paid assessed tax following issuance of best-judgment assessment orders under s.62(1) of the UPGST Act, benefited from the deeming fiction in s.62(2) so that further demands were required to be withdrawn. Creation of liens and freezing of the petitioner's bank accoun

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HUL's Q2 profit up 3.8 pc to Rs 2,694 cr; sales see flat volume growth
GST
Dated:- 23-10-2025
PTI
New Delhi, Oct 23 (PTI) FMCG major Hindustan Unilever Ltd (HUL) on Thursday reported a 3.8 per cent rise in consolidated net profit at Rs 2,694 crore and sales was up 2.1 per cent in the September quarter of FY'26 with a “flat underlying volume growth” due to the transitory impact of GST changes and prolonged monsoon in parts of the country.
HUL, which owns popular brands such as Rin, Surf Excel, Lux, Horlicks etc had logged a net profit of Rs 2,595 crore in the July-September quarter a year ago.
The company's revenue stood at Rs 16,034 crore in the July-September quarter of this financial year, up from Rs 15,703 crore in the co

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the corresponding quarter a year ago.
However, Profit After Tax grew by 4 per cent, primarily driven by one-off positive impact (Rs 184 crore) pursuant to resolution of prior years’ tax matters between UK and Indian tax authorities,” it said.
HUL's total expenses in the September quarter were at Rs 12,999 crore, up 3.32 per cent.
Its total income, which includes other revenue, was up 1.5 per cent to Rs 16,388 crore.
“We delivered a competitive performance with an Underlying Sales Growth (USG) of 2 per cent and an EBITDA margin of 23.2 per cent in the quarter,” HUL CEO and Managing Director Priya Nair said.
The latest GST reforms are a positive step by the government to drive consumption, expected to increase disposable income a

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he transitory impact of GST rate rationalisation. Skin Care, including Colour Cosmetics, grew by high single digits, driven by continued momentum in the Future Core and Market Makers portfolio, and a well-executed winter loading ahead of the season,” it said.
HUL's revenue from Personal Care was flat at Rs 2,425 crore in the September quarter. It was at Rs 2,411 crore in the corresponding quarter.
According to HUL, the segment was “impacted by GST rate transition in the quarter”.
HUL's revenue from food was up 1.73 per cent in the September quarter to Rs 3,869 crore. This was at Rs 3,803 crore in the corresponding July-September quarter a year ago.
The segment has a double-digit growth in beverages supported by overall performance a

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HIGHLIGHTS
GST
Dated:- 19-10-2025
PTI
New Delhi, Oct 19 (PTI) Following are the top stories at 1 PM: NATION CAL8 BH-POLLS-GIRIRAJ SINGH (12.41 pm)
Union min Giriraj Singh courts controversy with remark against a minority community Patna: Union minister Giriraj Singh has once again courted controversy by making a scathing remark against a minority community, saying that he doesn't need the votes of 'namak haraams' (betrayers).
MDS2 KA-RSS-MARCH (9.33 am)
Karnataka: Authorities deny permission for RSS march in Chittapur Kalaburagi (Karnataka): Authorities in Chittapur, the home constituency of Minister Priyank Kharge, have denied permission for the RSS route march on Sunday, citing the possibility of disru

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didates being either sons, daughters, wives or close relatives of established politicians. By Pramod Kumar
CAL7 BH-POLLS-TRANSGENDER CANDIDATE (11.56 am)
Joined politics on people's call, they will lead me to victory: Jan Suraaj's transgender candidate Patna: Priti Kinnar, a transgender social worker who is set to take on Bihar's Education Minister and sitting JD(U) MLA Sunil Kumar in Bhorey assembly seat in Gopalganj district on a Jan Suraaj ticket, said she has responded to people's call to enter politics and exuded confidence that the masses would ensure her win. By Suraj Kumar
DES5 JK-PANDITS-SIRWAL (11.56 am)
Kashmiri Pandits' plight neglected, used for 'political gains': J&K BJP leader slams party Jammu: Accusing hi

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Govt extends deadline for filing GSTR-3B return till Oct 25
GST
Dated:- 19-10-2025
PTI
New Delhi, Oct 19 (PTI) The government on Sunday extended the due date for filing the monthly GSTR-3B tax payment form by 5 days till October 25.
The Central Board of Indirect Taxes and Customs (CBIC), in a notification, said the GSTR-3B filers for September and the July-September quarter can pay taxes by October 25.
“@cbic_india extends the GSTR-3B filing deadline,” the CBIC said in a post on X.

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GST rate cut: 30 of 54 daily-use items see more-than-expected price reduction
GST
Dated:- 18-10-2025
PTI
New Delhi, Oct 18 (PTI) As many as 30 of the 54 daily-use items monitored by the government over the past almost a month has seen more-than-expected price cuts post reduction in GST rates, while for others the government will work with the industry to ensure further reduction in retail prices.
Government data showed that while prices of all 54 items have come down since September 22, the actual price cut in case of 24 items was less than the initial estimate of the government.
The government had asked its Central GST field offices to monitor price changes of 54 commonly used items like butter, ghee, cheese, powder, soap a

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and 28 per cent, plus a compensation cess on luxury items.
This has resulted in slashing of prices of as many as 375 items ranging from toothpaste and shampoo to cars and television sets.
As per the government data on monitoring of GST rate on sensitive commodities before and after GST rate reduction, in case of food items more than expected decrease in price based on average price reported by various zones was seen in dried fruits, cheese, condensed milk, jam, tomato ketchup, soya milk drink and drinking water bottle (20L). GST on all these items were slashed to 5 per cent effective September 22, from 12 per cent.
In case of butter, however, there is scope for more decrease in prices. Butter, which was taxes at 12-18 per cent depend

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Maruti hits record sales on Dhanteras, expects to cross 50k units; Hyundai sees 20 pc growth
GST
Dated:- 18-10-2025
PTI
New Delhi, Oct 18 (PTI) Car market leader Maruti Suzuki India on Saturday said it expects to have record sales on Dhanteras clocking over 50,000 units, while rival Hyundai Motor India also posted over 20 per cent growth over last year at about 14,000 units.
This year Dhanteras is spread over two days as it was in the last year between Saturday and Sunday. Although many customers hesitate to buy the metal on Saturday, Maruti Suzuki India is expecting to reach around 41,000 deliveries today, company Senior Executive Officer, Marketing & Sales, Partho Banerjee told reporters in an interaction.
“This is going t

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deliveries are not taken on time.
Expressing similar views, Hyundai Motor India Ltd MD & CEO Designate Tarun Garg said,”We are witnessing strong customer demand, with deliveries expected to be around 14,000 units approximately, 20 per cent higher than last year. The positive momentum is driven by the festive spirit, a buoyant market environment and the encouraging impact of GST 2.0 reforms.” He also noted that this year, Dhanteras deliveries are spread across multiple days because of it being a Saturday.
When asked about the overall festive season sales starting from Navratri, Banerjee said for Maruti Suzuki the traction has been very good and the company has been “getting close to 14,000 bookings every day on average”.
Since Septe

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all, we anticipate around 30 per cent growth in both the TVs and RAC categories compared to last year's Dhanteras.” Tanishq Senior Vice President Arun said, “We are seeing a healthy mix of purchases – from investment-driven buys above Rs 2 lakh to high demand for lightweight jewellery and gold coins around Dhanteras.” This festive season has been uniformly strong across markets, with consistently encouraging responses from metros as well as Tier-2 and Tier-3 towns, he added.
Haier Appliances India also said the sell-out is good this Dhanteras, led by premium products such as large screen TV sets, side-by-side refrigerator and front-load washing machine.
“We expect growth of more than 50 per cent,” said Haier India President N S Sati

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GST rate cut benefits fully passed on to consumers, govt monitoring prices: Sitharaman
GST
Dated:- 18-10-2025
PTI
New Delhi, Oct 18 (PTI) Finance Minister Nirmala Sitharaman on Saturday said the government is monitoring the prices of 54 daily-use items and the benefits of GST rate cuts effective September 22 have been fully passed on to consumers in the form of reduced prices.
Addressing a press conference on 'GST Bachat Utsav', she also said in quite a few cases, a “more-than-expected” price reduction due to GST reforms has been passed on to end consumers.
“On these 54 items on which we have been getting inputs from the zonal areas… we are convinced that on every such items the benefits are being fully passed on to consumers,” Sitharaman said in a joint conference with Commerce and Industry Minister Piyush Goyal and IT Minister Ashwini Vaishnaw.
Effective September 22, Goods and Services Tax (GST) have become a two-tier tax structure of 5 and 18 per cent, and a spe

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of cement of one or two brands, all cement companies have reduced prices. GST on cement, which is the largest input cost in construction activities, was cut from 28 per cent to 18 per cent.
Sitharaman also said the Department of Consumer Affairs has received 3,169 complaints related to non-reduction in prices commensurate with GST cut. Of this, 3,075 complaints have been forwarded to nodal officers in the Central Board of Indirect Taxes and Customs (CBIC). Total 94 complaints have been resolved by the department.
The department will enable a functionality on the grievance reporting portal so that the complaints can be forwarded to the chief commissioners of the respective zones from where complaints have come in, the minister said.
In his Independence Day address, Prime Minister Narendra Modi had announced that the next-gen GST reforms, which included rate cuts and pruning of slabs, and removing inverted duty structure, would be implemented before Diwali. The GST Council, compris

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sively.
When asked if some e-commerce firms have not passed on the benefits of GST cut to consumers, the minister said that normally all companies have passed on the benefits and above that they have announced cash bonuses and discounts also.
“But if any site or platform has not passed on the benefits …consumer affairs (department) can take action …all industry and businesses have assured me that full benefit will be passed on to consumers,” he added.
IT Minister Ashwini Vaishnaw said when GST reform was announced there were different estimates of rise in consumption. Last year, the GDP size was Rs 335 lakh crore, of which Rs 202 lakh crore was from consumption and Rs 98 lakh crore from investment.
Because of GST reforms consumption will be significantly increasing and quite likely that the consumption will increase more than 10 per cent this year, which means there is possibility of about Rs 20 lakh crore extra consumption this fiscal compared to last fiscal. PTI JD HVA

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GST rate cut benefits reaching consumers, govt monitoring prices of 54 items
GST
Dated:- 18-10-2025
PTI
New Delhi, Oct 18 (PTI) Finance Minister Nirmala Sitharaman on Saturday said the benefits of GST reforms are reaching consumers in the form of reduced prices.
Addressing a press conference on GST Bachat Utsav, she said the government has been monitoring price cuts in 54 items across the country since the lower GST rates came into effect on September 22.
“GST rate reduction has resulted in increase of purchases. The consumption drive will continue,” Sitharaman said.
“We are convinced that on every such items benefits are being passed on by companies,” she added.
In case of some items, businesses have passed on to consum

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Additional electronics consumption of Rs 20 lakh cr expected this year due to GST reforms: Vaishnaw
GST
Dated:- 18-10-2025
PTI
New Delhi, Oct 18 (PTI) Additional electronics consumption worth Rs 20 lakh crore is expected to take place this year due to GST reforms rolled out by the government last month, Union Electronics and IT Minister Ashwini Vaishnaw said on Saturday.
The minister said that data from all retail chains shows there were 20-25 per cent more sales in comparison to l

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Introduction of “Pending” Option for Credit Notes and declaration of Reversal amount in IMS
GST
Dated:- 18-10-2025

A new facility in the Invoice Management System (IMS) has been recently introduced on the GST portal wherein the taxpayers are allowed to keep credit notes as “Pending” for one tax period. Further, the IMS functionality have also been enhanced providing a flexibility to the taxpayers to modify their ITC reversal on acceptance of such credit notes thereby resolving many business disputes.
 FAQ on New Changes in Invoice Management System (IMS) from October 2025 Tax Period
 1
For which documents, pending option has been provided now which was not allowed earlier?
Pending option has also been provided for the following documents.
a. Credit notes, or upward amendment of Credit note,
b. Downward amendment of CN where original CN was rejected,
c. Downward amendment of Invoice / DN only where original Invoice already accepted and 3B has been

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1. CN dated 15 Sept 2025, reported in GSTR-1 of Sept 2025 filed on 11 Oct 2025 → Appears in IMS but without Pending Option/new facility.
2. CN dated 15 Oct 2025, reported in GSTR-1 of Oct 2025 on 15th Oct 2025 filed on 11 Nov 2025 → Appears in IMS with Pending Option/new facility at the time of record added in the GSTR 1
3. CN dated 15 Mar 2025, reported in GSTR-1 of Oct 2025 filed on 11 Nov 2025 → Appears in IMS with Pending Option/new facility, since GSTR-2B period is Oct 2025.
4. CN dated 20 Sept 2025, reported in GSTR-1A of Sept 2025 filed on 14 Oct 2025 → Appears in IMS with Pending Option/new facility at the time of adding the record, as its GSTR-2B period is Oct 2025.
4
Till what date can Credit Notes and other specified records be kept pending?
1. For monthly taxpayer(recipient) – 1 tax periods (month)
2. For Quarterly taxpayer(recipient) – 1 tax period (One quarter)
These records are allowed to keep pending as per formula below –
Due date of

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i.e. one Quarter
* Next tax period following the GSTR 2B period is Oct-Dec 2025 + 1 Quarter = Jan-March 2026
Therefore, last date to keep the record as pending i.e. due date of GSTR 3B for Jan-March 2026= 22nd/24th April 2026
5
What will happen after the expiry of allowed period for keeping the record as pending
Pending action will be disabled after specified period. Hence, recipient has to accept or reject that record after the expiry of specified time period. If no action is taken then system will consider such record as deemed accepted.
6
Will the taxpayer get any option to declare the amount of ITC which need to be reversed?
 
Currently the system reverses the entire ITC amount in GSTR-2B of a taxpayer on acceptance of Credit note and similar records even if the taxpayer has not availed the ITC of the corresponding invoice or has reversed certain amount (partial reversal) in GSTR-3B as there are no option to declare the value of ITC need to be reversed on accept

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s Yes, then the recipient will get an option to declare the amount of ITC which need to be reversed for the selected record. This declaration of value is OPTIONAL for taxpayers and the value should be provided by the taxpayer in cases of partial reversal is required.
In case where recipient require to reverse full ITC then recipient taxpayer will proceed by selecting the option YES and without declaring any value. In this case, recipient's ITC will be reduced based on the full values of such record.
Based on the above, ITC will be calculated in GSTR-2B of recipient taxpayer and will be populated in GSTR-3B.
7
Can I save the remark at the time of taking Reject/ Pending action.
Yes, at the time of taking Reject and Pending action on any of the record, taxpayer will get the option to save the remark. In case of Partial and no reversal remarks will be mandatory.
Thanking You,
Team GSTN
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Document 1
GIN GOODS AND SERVICES TAX NETWORK (A Government Enterprise)
Record

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