Clarification in Implications of Section 128A of the CGST Act, 2017 / GST Waiver Scheme / GST Amnesty Scheme / Instruction No. 02/2025-GST / Circular No. 248/05/2025-GST

Understanding Input Service Distributor (ISD) in GST: Changes Effective from April 1, 2025

सीमा शुल्क और जीएसटी मामलों में गिरफ्तारी की शक्ति: सुप्रीम कोर्ट के नवीनतम दिशानिर्देश और कानूनी विश्लेषण

The FAQs issued, specifically related to the Invoice Management System (IMS), provide detailed guidance on managing invoices under GST

Introduction to GST and Its Application to Legal Services / Legal Services and GST / Who is Considered a Supplier of Legal Services / Definition of an Advocate and a Senior Advocate

Non-natural bundled supply of services for a single consolidated rate be considered as “Mixed Supply” - Gujarat Appellate Authority for Advance Ruling (GAAAR)

Ineligibility of Input Tax Credit (ITC) on Leasehold Land Premium Paid for Setting Up a Caustic Soda Plant

Applicability of GST on Settlement Fees Paid for Termination of Contract

Classification of Polypropylene Non-Woven Bags under GST – Gujarat Appellate Authority for Advance Ruling (GAAAR)

Classification of Various Types of Paratha under GST – Gujarat Appellate Authority for Advance Ruling (GAAAR)

Authorities should consider all objections before passing an assessment order: Madras High Court Directs Reassessment in Tax Demand Case

Reclassification of GST Demand Notices From Section 74 to Section 73: High Court Upholds Assessee's Right to Amnesty Benefits

Order Can not be Issued for Exceeding Show Cause Notice Scope – Madras High Court

Excise Duty Demands and Penalties Must Be Backed by Substantial, Tangible Evidence, Rather Than Mere Suspicions or Fabricated Allegations - Allahabad High Court

Adjudicating Authorities Cannot Pass Unilateral Orders Without Hearing The Affected Party / Personal Hearing is Mandatory in GST Proceedings – MADRAS HIGH COURT

Seeks to notify Central Goods and Services Tax (Second Amendment) Rules 2025

Seeks to amend notification No. 02/2017-Central Tax.

Seeks to bring rules 2, 8, 24, 27, 32, 37, 38 of the CGST (Amendment) Rules, 2024 in to force

Seeks to amend Notification 12/2017- Union Territory Tax (Rate), dated 28th June, 2017 to implement the recommendations of the 55th GST Council..

Seeks to amend Notification No 11/2017- Union Territory Tax (Rate) dated 28th June, 2017 to implement the recommendations of the 55th GST Council.

Various issues related to availment of benefit of Section 128A of the CGST Act, 2017

Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 55th meeting held on 21st December, 2024, at Jaisalmer.

Clarification on applicability of late fee for delay in furnishing of FORM GSTR-9C

Clarifications regarding applicability of GST on certain services.

Regularizing payment of GST on co-insurance premium apportioned by the lead insurer to the co-insurer and on ceding /re-insurance commission deducted from the reinsurance premium paid by the insurer to the reinsurer.

Procedure to be followed in department appeal filed against interest and/or penalty only, related to Section 128A of the CGST Act, 2017

GUIDELINES FOR ARREST AND BAIL IN RELATION TO OFFENCES PUNISHABLE UNDER THE CGST ACT, 2017

Authorisation under clause (c) of sub-rule (4) of rule 96 of the Central Goods and Services Tax Rules, 2017

Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117(1A) of the Central Goods and Service Tax Rules, 2017 in certain cases

Appointment of common authority for the purpose of exercise of powers under sections 73,74, 75 and 76 of the CGST Act, 2017