Goods and Services Tax

NCH receives 3,000 GST-related complaints post tax cuts: Consumer Affairs Secretary
GST
Dated:- 29-9-2025
PTI
New Delhi, Sep 29 (PTI) Consumer Affairs Secretary Nidhi Khare on Monday said the government's National Consumer Helpline (NCH) has received 3,000 complaints related to GST since the implementation of reduced taxes.
“We have so far received 3,000 consumer complaints. We are sending them to the CBIC (Central Board of Indirect Taxes and Customs) for further action,” Khare tol

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Petition seeking early interference rejected; Section 67 search and seizure upheld where officer had reasons to believe
Case-Laws
GST
The HC dismissed the petition challenging CGST officials' search and seizure at premises linked to the Gumber family, holding petitioners sought premature judicial intervention during investigation. The court found the proper officer had “reasons to believe” justifying inspection, search and seizure under Section 67 of the Act, and that entry was not unlawfully obtained where a tenant provided access. Allegations of privacy breach by seizure of CCTV footage were noted but did not vitiate the exercise of power. The HC emphasised statutory safeguards (including requirement to record reasons and inventory, and return if no SCN within prescribed period) and left other constitutional and statutory remedies open to the petitioners.
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Historic transformation in economy through GST reforms: Chhattisgarh CM
GST
Dated:- 28-9-2025
PTI
Raipur, Sept 28 (PTI) Chhattisgarh Chief Minister Vishnu Deo Sai on Sunday said the GST (Goods and Services Tax) reforms have ushered in historic changes in the countryÂ’s economy, directly benefitting the common people.
He was addressing a programme organised by the Chhattisgarh Chamber of Commerce and Industries at the Medical College Auditorium in Raipur.
The GST rate cuts, effective from September 22, are a bold decision by Prime Minister Narendra Modi. The reforms have made historic changes in India's economy, he said.
Under PM ModiÂ’s leadership, many such decisions have been taken which were once considered impossible, be it

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licy has been widely appreciated by investors. During my recent visits to Japan and Korea, where Investor Connect programmes were held, several Asian investors expressed keen interest in investing in Chhattisgarh,” he said.
Large-scale industrial investment will generate significant employment opportunities in the state, he added.
Raipur Lok Sabha MP Brijmohan Agrawal called the GST reforms introduced by Prime Minister Narendra Modi unprecedented.
“This step is empowering the common man. While the reduced prices of essential commodities are benefiting people, the national economy is also becoming stronger. The reforms are receiving an overwhelmingly positive response from citizens,” he said.
During the programme, CM Sai honoured Padma S

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'No bachat utsav but chapat utsav': Congress claims benefits of GST rate cuts not reaching people
GST
Dated:- 28-9-2025
PTI
New Delhi, Sep 28 (PTI) The Congress on Sunday cited a media report which claimed that the prices of several products were hiked by big firms before the GST rate reduction and asked what is the point if the benefits of the cuts were not reaching the common people.
Congress general secretary in charge of communications, Jairam Ramesh, shared a media report on X which said that the Centre reduced the GST rate on food items from 12 per cent to 5 per cent from September 22, and consumers should have benefited directly from this, but the reality is quite the opposite.
The report claimed that as soon as major c

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RBI may go for 25 bps rate cut as inflation likely to remain benign: SBI Research report
GST
Dated:- 28-9-2025
PTI
Mumbai, Sep 28 (PTI) A SBI research report has pitched for a 25 bps rate cut, saying it is the 'best possible option' for the RBI, though some other experts opined that the central bank's rate-setting panel may again opt for status quo in its bi-monthly policy to be announced on October 1.
Reserve Bank of India (RBI) Governor Sanjay Malhotra-headed Monetary Policy Committee (MPC) is scheduled to begin a three-day brainstorming on policy rate on Monday in the backdrop of the ongoing geopolitical tensions and the US imposing 50 per cent tariffs on Indian shipments.
The decision will be announced on October 1 (Wednes

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do believe that there is limited scope for any change in the repo rate in this policy, there is a market view that given the current environment, a rate cut would be warranted.” He further said that, as inflation is anyway well below the target of 4 per cent both before and after GST 2.0, this cannot be a primary consideration. Also, growth is expected to steady and be upwards of 6.5 per cent for the year and hence there is no imminent threat to this number even after taking into account the tariff effect.
“Under these conditions, we expect a status quo. A change of stance could probably be considered to assuage sentiment and bond yields. If at all, at a later point in time, there is a package for exporters against the backdrop of tariffs

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and Services Tax (GST) has become a two-tier structure of 5 per cent and 18 per cent. The earlier rates of 5, 12, 18, and 28 per cent have been clubbed into two rates of 5 per cent and 18 per cent, resulting in a reduced price of 99 per cent of daily use items.
Dharmakirti Joshi, Chief Economist, Crisil Limited, said: “We expect that a repo rate cut could come as soon as October due to lower-than-expected inflation. Core inflation, which indicates excess demand pressure, remains low by historical standards despite the significant impact of rising gold prices.” The rationalisation of GST rates will also likely contribute to reducing inflation further, he said.
“Moreover, the recent decision by the US Federal Reserve to lower its funds

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Invoice-level TDS reporting mandatory in Form GSTR-7 from September 2025; file by 10 October 2025
News
GST
A statutory amendment to Form GSTR-7 requires invoice-wise reporting of tax deducted at source (TDS); the portal functionality is now operational and invoice-level reporting is mandatory from the September 2025 tax period. All TDS deductors must prepare and furnish invoice-level details when filing Form GSTR-7 for returns from that period; the due date for the September 2025 return is 10 October 2025. Users encountering portal difficulties should submit grievances via the tax portal's self-service grievance mechanism with relevant details for resolution.
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GST circular spares recipients from reversing ITC on non-GST credit notes; Section 15 amendment could ease distributor cash-flow
News
GST
A government GST circular clarified that financial/commercial credit notes issued without GST do not require recipients to reverse input tax credit (ITC), but distributors face blocked ITC and cash-flow stress with no current refund mechanism. Experts say a proposed amendment to the CGST Act (Section 15) would allow suppliers to issue GST credit adjustments without invoice linkage, reducing recipient ITC accumulation once notified, though relief may take about a year. The circular also treats trade discounts as non-taxable when manufacturers support dealer pricing but taxable if prices are directly promised to consumers. An industry association has sought urgent guidance on ITC treatment after recent rate cuts and flagged product-specific anomalies.
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Experts flag input tax credit blockage for FMCG distributors despite GST relief
GST
Dated:- 28-9-2025
PTI
Kolkata, Sep 28 (PTI) The governmentÂ’s recent circular has brought clarity on trade discounts and credit notes under the GST regime, but has shifted compliance obligation and cash-flow pressure onto FMCG distributors, experts said.
Indirect Tax Expert at LexVed Vedika Agrawal said the GST circular 251 makes it clear that financial or commercial credit notes – those issued without GST – do not require distributors to reverse their input tax credit (ITC).
Input tax credit is the tax a business unit pays on its purchases, which it can claim back to lower the tax it owes when it sells products or services.
“For manufacturers,

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once the proposed amendment to Section 15 of the CGST Act—discussed in the 56th GST Council meeting—is notified.
“After the amendment, GST credit notes can be issued even without a pre-sale agreement or invoice linkage. This will ensure that accumulated input tax credit doesn’t remain blocked at the recipients’ end, since ITC reversal at the recipient’s end would be required once the supplier adjusts the output tax. The problem will persist for about a year until this amendment takes effect,” he said.
The circular also clarified the treatment of trade discounts, Agrawal said.
“Where manufacturers only support dealer pricing, no extra GST arises. But if they directly promise a lower price to consumers, dealers must add such support to th

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edit that may build up following the rate reductions, and urged the government to specify how such credits will be treated to avoid disputes during audits.
The Goods and Services Tax (GST) Council recently decided to rationalise the tax rates and have a two-rate structure of 5 per cent and 18 per cent. The revision, which was made effective from September 22, was expected to reduce the prices of a large number of products and services.
The federation also pointed out an anomaly in the detergent segment, noting that while GST on detergent cakes has been cut to 5 per cent, washing powders remain at 18 per cent.
“This distortion will adversely impact consumers. We urge that powders also be brought under the 5 per cent slab,” it said.
AICPD

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CM Sukhu led govt harassing people with taxes, PM Modi providing relief: BJP Himachal president
GST
Dated:- 28-9-2025
PTI
Shimla, Sep 27 (PTI) Himachal Pradesh BJP president Rajeev Bindal on Saturday accused the Sukhvinder Singh Sukhu-led Congress government of harassing the state's people with heavy taxation while crediting the Centre under Prime Minister Narendra Modi for providing relief.
Addressing a press conference here, Bindal said nearly 10 types of cess have been imposed in the state. “The situation is such that even electricity bills no longer have enough space to display all the different cess,” he said.
He alleged that Value Added Tax (VAT) on diesel was raised by Rs 7.50 per litre, adding an extra burden of Rs 10,

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CM Sukhu led govt harassing people with taxes, PM Modi providing relief: BJP Himachal president
GST
Dated:- 28-9-2025
PTI
Shimla, Sep 27 (PTI) Himachal Pradesh BJP president Rajeev Bindal on Saturday accused the Sukhvinder Singh Sukhu-led Congress government of harassing the state's people with heavy taxation while crediting the Centre under Prime Minister Narendra Modi for providing relief.
Addressing a press conference here, Bindal said nearly 10 types of cess have been imposed in the state. “The situation is such that even electricity bills no longer have enough space to display all the different cess,” he said.
He alleged that Value Added Tax (VAT) on diesel was raised by Rs 7.50 per litre, adding an extra burden of Rs 10,

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PM says BJP brought era of 'double savings double income', saved India from Cong’s ‘loot’
GST
Dated:- 27-9-2025
PTI
Jharsuguda (Odisha), Sep 27 (PTI) Prime Minister Narendra Modi on Saturday asserted that the BJP-led government at the Centre ensured “double bachat (saving) and double kamai (income)” for people through its polices and the recent GST rate rationalisation, and saved the nation from the “culture of loot” prevalent during the Congress regime.
From Odisha's Jharsuguda town, Modi also laid the foundation stones and inaugurated development projects valued at over Rs 50,000 crore across telecommunications, railways, higher education, healthcare, skill development and rural housing sectors.
“The Congress left no opportunity to loot people. When we got the opportunity to serve, our administration successfully liberated the country from the exploitation of the previous government. Now, a new era of double 'bachat' (saving) and double 'kamai' (income)” has begun. Earl

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being reduced, the Congress-ruled Himachal Pradesh government continued to loot the people.
“When we reduced the GST rates, prices came down across the country, but the Congress does not want to give this relief to the common people. The Himachal Pradesh government imposed a new tax of its own on cement. While the entire nation is benefiting from the recent GST Bachat Utsav, the people of Himachal Pradesh are being deprived of it,” Modi alleged.
He cautioned the people against the alleged loot by the Congress and its allies.
Noting that Odisha is the land of farmers, and the GST ‘Bachat UtsavÂ’ will benefit them, Modi said, “During the Congress regime, the farmers had to pay Rs 70,000 as tax to purchase a tractor. After GST rationalisation and several other reforms came into effect, a farmer can now save Rs 40,000. Prices of several agricultural equipment items have been reduced by the BJP government,” he said.
The Prime Minister asserted that the BJP-led NDA government at the Centr

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ocated two semiconductor units for Odisha, a shipbuilding yard and an economic corridor from Paradip to Jharsuguda.
Modi said the pace of development in Odisha is now moving in “double speed” under the “double engine” government.
Emphasising the necessity of making the country ‘Atmanirvar', the Prime Minister said, “It is our resolve that from chip to ship, India must be self-reliant in everything.” During the day, he commissioned more than 97,500 4G telecom towers built with BSNLÂ’s ‘swadeshiÂ’ technology at a cost of Rs 37,000 crore and lauded the state-owned firm for its services.
Modi laid the foundation stone for Rs 11,000 crore infrastructure expansion projects in eight IITs across the country in order to increase 12,000 seats over the next four years.
He laid the foundation stone for the construction of a rail flyover between Sambalpur City and Sarala at an investment of Rs 273 crore, and for the setting up of a semiconductor and electronic system design and manufacturing (ES

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GST Council approves retrospective clarifications on plant and machinery, includes FTWZ/SEZ warehoused goods, enables track-and-trace regime
Circulars
GST
The GST Council at its 55th meeting approved ratification of recent notifications and GIC decisions; adopted retrospective amendments to clarify “plant and machinery” and to include FTWZ/SEZ warehoused goods in Schedule III; authorised enabling provisions for a track-and-trace regime and related penalties; approved multiple Law Committee and Fitment Committee recommendations (including IMS-related amendments, B2C e-invoicing pilot inclusion for one State, rate changes such as reduced GST on fortified rice kernels and nil on gene therapy, classification clarifications, and several regularizations “as-is-where-is”); deferred or referred complex issues for further examination; directed IGST settlement reforms with implementation by March 2025; extended GoM tenures and constituted new GoMs for specific policy matters.
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Invoice-wise Reporting Functionality in Form GSTR-7 on portal
GST
Dated:- 27-9-2025

Vide Notification No. 09/2025 – Central Tax dated 11.02.2025, Form GSTR-7 was amended to enable capture of invoice-wise reporting of tax deducted at source (TDS).
In this regard, it is informed that the functionality for invoice-wise reporting in GSTR-7 has now been made operational on the GSTN portal. Hence from September 2025 tax period in Form GSTR-7 invoice level reporting is required.
Accordin

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Bail order dated 07.06.2025 quashed; arrest lawfully made for alleged fraudulent claim of ineligible ITC
Case-Laws
GST
The HC allowed the petition, holding that the impugned bail order dated 07.06.2025 was unsustainable and therefore set aside and quashed. The Court distinguished between cancellation and setting aside of bail, exercised jurisdiction under the relevant provisions invoked, and found the Authorization to Arrest and Grounds of Arrest adequately disclosed prima facie materials of fraudulent availment of substantial ineligible ITC against the respondents. The arrest on 05.06.2025 was held lawful and compliant with statutory mandates and administrative guidelines; deficiencies in the notice to relatives did not prejudice the respondents who were represented at bail hearings. Petition allowed; impugned order set aside and quashed.
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Applicants granted regular bail in alleged fraudulent ITC claims; offences triable by magistrate, S.70 CGST confessions' admissibility to be tested
Case-Laws
GST
In HC, the applicants (anonymized) were granted regular bail in a prosecution alleging fraudulent ITC claims on bogus invoices; the court held the offences are triable by a magistrate with a maximum sentence of five years, applicants had been in custody for over four months, the charge-sheet was filed but charges not yet framed and trial not imminent, rendering further detention unnecessary. The court observed that the prosecution case rests on documentary evidence and confessional statements recorded under section 70 of the CGST Act, whose admissibility must be tested at trial, and noted parity with co-accused on bail. Bail granted subject to furnishing requisite bail and surety bonds to the trial court.
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Order set aside for failing to address appeal grounds; matter remitted for fresh reasoned decision, petitioner to appear 06.10.2025
Case-Laws
GST
HC set aside the order-in-appeal dated 20.06.2025 on the ground that the appellate authority failed to consider or discuss the grounds raised in the memo of appeal, constituting a violation of the principles of natural justice and rendering the impugned order reasonless. The matter is remitted to the appellate authority for decision by a fresh, reasoned order in accordance with law. The petitioner is directed to appear before the appellate authority on 06.10.2025. The petition is disposed of by remand.
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Mis-typed GSTIN in self-assessed returns is an apparent clerical error; allow rectification to avoid double taxation
Case-Laws
GST
The HC held that the mis-typed GSTIN in self-assessed returns constituted an error apparent on the face of the record amenable to rectification as a bona fide clerical/arithmetic mistake; because the erroneous deposit was received by the same recipient entity and there was no allegation of double recovery or unjust enrichment, denial of rectification would amount to double taxation. The court directed the GST authorities to permit the petitioner to amend/rectify the returns for the 2023-24 tax periods and to dispose of the petitioner's representation within eight weeks from notice, and accordingly dismissed the petition as disposed following compliance.
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Mandatory one-month opportunity to resubmit TRAN-1 with corrected entries to claim transitional input tax credit
Case-Laws
GST
The HC allowed the writ petition in part and disposed it with a mandatory direction: the respondents are ordered to enable facilities within one month to permit the petitioner to re-submit the TRAN-1 application with corrected entries and to furnish an opportunity to cure defects so the petitioner may claim transitional input tax credit for the pre-GST period. The court found the initial rejection resulted from the petitioner's erroneous data entry but held that mere procedural or software limitations do not warrant denial of substantive statutory relief; accordingly the petitioner retains the right to avail benefits under the transitional provisions upon compliance with the rectified submission.
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Approval of resolution plan under Section 31 IBC extinguishes pre-approval tax liabilities and bars post-approval notices
Case-Laws
GST
The HC held that, upon approval of the resolution plan on 17.03.2023, all tax liabilities of the corporate debtor for the pre-approval period stood waived and extinguished, rendering the petitioner not liable for the disputed ineligible input tax credit and any failure to declare tax for FY 2020-21. Relying on Supreme Court authority that successful resolution applicants must not be confronted with undecided claims post-approval, the court found no jurisdiction for respondents to issue the impugned notices and show-cause communications. Consequently the impugned orders and SCNs were set aside and the petition was allowed, relieving the petitioner of the contested pre-approval tax obligations.
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GST 2.0 new impetus for economy, oppn criticism reveals 'internal negativityÂ’: Scindia
GST
Dated:- 26-9-2025
PTI
Guwahati, Sep 26 (PTI) Union Minister Jyotiraditya Scindia on Friday maintained that the next generation GST reforms, or GST 2.0, has infused a new impetus in economic activities of the country, increasing purchasing power of consumers and driving up sales of sellers.
He dismissed opposition parties’ criticism of the reforms as a manifestation of their ‘internal negativity’.
“I visited many shops and interacted with shopkeepers and customers here. There is an atmosphere of positivity everywhere,” the Union Minister of Communications and Development of North Eastern Region said at a press conference here.
He maint

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d depose, whether it be the Supreme Court of the Election Commission.” Scindia maintained that the ‘internal negativity’ of the opposition parties has ‘now translated into external negative persona’.
“The people of India have rejected them not once or twice, but three times. But that realisation is still to dawn on them. Let them proceed with their negative agenda, we are on our path of development,” he added.
The Union Communications minister further said the inauguration of close to 98,000 mobile 4G towers across the country and the Swadeshi 4G network on Saturday will be a golden day for the country.
He claimed that no part of the country will be left untouched and it will not be only about connecting the people with the internet,

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Is Now the Best Time to Buy Car Insurance After GST Reduction? Find Out
GST
Dated:- 26-9-2025
PTI
In a significant move aimed at boosting the automobile sector, the Government of India has recently announced a reduction in Goods and Services Tax (GST) rates across various vehicle categories. This change is expected to make vehicles more affordable, especially in the small and medium segments, thereby encouraging first-time buyers and expanding household mobility.
Understanding the GST Reduction
The revised GST rates are as follows:
Small Cars
The GST rate for small cars is reduced from 28% to 18%.
• This makes them more accessible for first-time buyers and enhances mobility for households.
• This GST reduction is l

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Car Insurance
With the potential reduction in vehicle prices, the cost of car insurance premiums is also expected to decrease. Insurance premiums are often linked to the Insured Declared Value (IDV) of the vehicle, which is directly influenced by the vehicle's market price. Therefore, as vehicle prices become more affordable, the IDV decreases, leading to a reduction in insurance premiums.
“The recent GST rate cuts present a unique opportunity for consumers to invest in car insurance at more affordable rates,” says Vinodh Sundareswaran, Head of Taxation, Royal Sundaram. “We encourage potential buyers to take advantage of this window to secure comprehensive coverage for their vehicles.”
Why Now is the Right Time
• Lower Premiums:

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Mandatory electronic filing and hearings for CGST Act appeals and revisions with staggered filing windows from 24.09.2025 to 30.06.2026
Circulars
GST
The tribunal directed mandatory electronic filing and hearing of appeals on the government portal and prescribed staggered filing windows to avoid portal capacity and concurrency issues, allocating specific filing periods based on when first-instance appeals or revision notices were originally filed; the staggered schedule runs from 24.09.2025 to various deadlines not later than 30.06.2026. The measure invokes procedural rule powers to manage system load, applies to appeals under the CGST Act sections covering first appeals and revisions, and preserves the tribunal's substantive powers under the Act.
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Advisory to file pending returns before expiry of three years
GST
Dated:- 26-9-2025

As per the Finance Act, 2023 (8 of 2023), dt. 31-03-2023, implemented w.e.f 01-10-2023 vide Notification No. 28/2023 – Central Tax dated 31th July, 2023, the taxpayers shall not be allowed file their GST returns after the expiry of a period of three years from the due date of furnishing the said return under Section 37 ( Outward Supply), Section 39 (payment of liability), Section 44 ( Annual Return) and Section 52 (Tax Collected at Source). These Sections cover GSTR-1, GSR-1A, GSTR 3B, GSTR-4, GSTR-5, GSTR-5A, GSTR-6, GSTR 7, GSTR 8 and GSTR 9 or 9C.
Hence, above mentioned returns will be barred for filing after expiry of three years. The said

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Administrative order and demand notice set aside as Finance (No.2) Act 2024 retrospectively enables ITC under amended Sec.16 CGST
Case-Laws
GST
The HC allowed the petition and set aside the impugned administrative order dated 25-12-2023 and the Demand-cum-Show Cause Notice dated 05-12-2022, holding that amendments effected by the Finance (No.2) Act, 2024-given retrospective effect from 01-07-2017-have rendered proceedings against the petitioner redundant. The court applied amended Section 16 of the CGST Act, 2017 (including newly incorporated sub-sec. (5)), observing that notwithstanding sec. 16(4), a registered person may avail Input Tax Credit for invoices/debit notes pertaining to FY 2017-18 through 2020-21 by filing any return under sec. 39 up to 30 Nov 2021. Petition disposed.
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Section 171 CGST and specified Rules raise substantive issues; matter remanded for fact-finding and fresh adjudication on 14.10.2025
Case-Laws
GST
The HC held Section 171 CGST Act, 2017 and the specified Rules raise substantive issues warranting re-examination and remanded the matter for fact-finding by the Principal Bench of the GSTAT as NAPA. Noting a cut-off of 01.04.2025 for acceptance of anti-profiteering requests, the Court found that, given the GST rate increase affecting the Petitioner, the Directorate General's investigation required scrutiny to determine whether findings of profiteering rested on evidence or mere conjecture. The impugned order dated 29.08.2022 was set aside and the petition was disposed of by remand for fresh hearing before the Principal Bench of GSTAT on 14.10.2025.
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