Advisory for Taxpayers: New Security Enhancements in GST System

Advisory for Taxpayers: New Security Enhancements in GST System

In a continued effort to strengthen data security and transparency, the GST Network (GSTN) is introducing new features that will empower taxpayers to monitor and control access to their GST data, especially when using third-party platforms like Application Suvidha Providers (ASP).

Many taxpayers use

Advisory On GSTR-3A Notices

Don\'t Panic About GSTR-3A Notices: GSTN Clarifies the Situation for Cancelled Composition Taxpayers

Many composition taxpayers across India were taken aback recently upon receiving GSTR-3A notices for non-filing of Form GSTR-4, despite having cancelled their GST registration long before the FY 2024-25. This caused unnecessary panic and confusion among taxpayers -

Understanding the Time Limits for Issuance of Show Cause Notices and Orders under Section 73 and Section 74 of the GST Act

The Goods and Services Tax (GST) law in India is governed by the Central Goods and Services Tax (CGST) Act, 2017, and its corresponding State GST Acts. A critical aspect of this legislation pertains to the issuance of show cause notices (SCNs) and assessment orders in case of short payment

GSTR-3B Liability to Become Non-Editable from July 2025: Everything Taxpayers Must Know

GSTR-3B Liability to Become Non-Editable from July 2025: Everything Taxpayers Must KnowIntroduction

The Goods and Services Tax Network (GSTN) has issued an important advisory stating that from the July 2025 return period (filed in August 2025), the auto-populated tax liability in GSTR-3B will become non-editable (hard-locked). This change aims to enhance

GST Compliance & Penalty Framework: When Late Fee is Enough, No Additional Penalty Under Section 125, Says Madras High Court.

GST Compliance & Penalty Framework: When Late Fee is Enough, No Additional Penalty Under Section 125, Says Madras High Court.Landmark Ruling: Tvl. Jainsons Castors & Industrial Products v. ACST

The Madras High Court, in a recent and significant judgment (Tvl. Jainsons Castors & Industrial Products v. Assistant Commissioner (ST), W.P. No.

Madras High Court Declares GST Notification 56/2023 Illegal – What Taxpayers & Consultants Must Know

Madras High Court Declares GST Notification 56/2023 Illegal - What Taxpayers & Consultants Must Know

In a significant ruling, the Madras High Court has quashed GST Notification No. 56/2023 - Central Tax dated 28.12.2023, declaring it arbitrary, ultra vires, and void. This notification attempted to extend the limitation period for issuing

Section 129 Penalty Cannot Be Imposed Merely for Misclassification of Goods: A Landmark Judgment

Section 129 Penalty Cannot Be Imposed Merely for Misclassification of Goods: A Landmark Judgment

Case Summary:

The case involves a penalty imposed on the petitioner under Section 129(3) of the U.P. Goods and Services Tax Act, 2017. The penalty was levied solely on the grounds of misclassification of goods, even though all

Supreme Court and Bombay High Court Reinforce Right to Rectify GST Errors: Major Relief for Businesses and Taxpayers

Introduction: In a series of landmark rulings, the Hon\'ble Supreme Court of India and the Bombay High Court have delivered much-needed clarity and relief to taxpayers under the Goods and Services Tax (GST) regime. These decisions reinforce the principle that human errors in GST filings, particularly in GSTR-1 and GSTR-3B,

Section 40A(3) Applies Only to Revenue Expenditure, Not Capital Investments: Delhi High Court

Section 40A(3) Applies Only to Revenue Expenditure, Not Capital Investments: Delhi High Court

Case Title: PCIT vs. Sanskar Homes Pvt. Ltd.Court: Delhi High CourtAppeal No.: ITA 50/2023Date of Judgment: 17/03/2025

In a significant ruling, the Delhi High Court clarified that Section 40A(3) of the Income Tax Act, 1961, which disallows certain cash

GST Appeal Can’t Be Dismissed for Minor Delay if Pre-Deposit Paid: Madras High Court

GST Appeal Can’t Be Dismissed for Minor Delay if Pre-Deposit Paid: Madras High Court

Case Name: Tvl. Chennais Pet Vs State Tax OfficerAppeal No.: W.P.(MD) No. 3995 of 2025Judgment Date: 14/02/2025Court: Madras High Court

The Madras High Court, in a progressive and taxpayer-friendly judgment, held that a minor procedural delay in filing

CBIC Clarifies Key Aspects of Section 128A Waiver Scheme under GST via Circular No. 248/05/2025-GST

CBIC Clarifies Key Aspects of Section 128A Waiver Scheme under GST via Circular No. 248/05/2025-GST.

The CBIC, through this circular, has provided critical clarifications on the implementation of Section 128A of the CGST Act, 2017-introduced to provide waiver of interest and/or penalty for specific demands raised under Section 73 for the

Gst Voucher Clarification

Gst Voucher Clarification

GST Treatment of Vouchers Clarified: Circular No. 243/37/2024-GST

On December 31, 2024, the Central Board of Indirect Taxes and Customs (CBIC) issued Circular No. 243/37/2024-GST to address ambiguities surrounding the Goods and Services Tax (GST) treatment of vouchers. The circular aims to ensure uniformity in the implementation of GST

Kerala SGST: Designation of Common Adjudicating Authority for SCNs to Ensure Uniformity

The Kerala State Goods and Services Tax (SGST) Department issued Circular No. 21/2024 on November 18, 2024, introducing significant changes to the adjudication of Show Cause Notices (SCNs). The circular designates a common adjudicating authority for cases involving multiple taxpayers with interconnected issues. These scenarios include instances where multiple SCNs

Detailed Clarification on Notification No. 23/2024-Central Tax - Waiver of late fees payable by registered persons required to GSTR-7 returns.

Detailed Clarification on Notification No. 23/2024-Central Tax - Waiver of late fees payable by registered persons required to GSTR-7 returns.

The Ministry of Finance, Department of Revenue, issued Notification No. 23/2024-Central Tax on 8th October 2024 (S.O. 4374(E)) under the Central Goods and Services Tax (CGST) Act, 2017. This notification addresses the waiver of

Detailed Clarification on Notification No. 25/2024-Central Tax- Applicability of Deduction TDS On Registered Persons Involved In The Supply Of Metal Scrap.

Detailed Clarification on Notification No. 25/2024-Central Tax- Applicability of Deduction TDS On Registered Persons Involved In The Supply Of Metal Scrap.

On 9th October 2024, the Ministry of Finance, Department of Revenue, issued Notification No. 25/2024-Central Tax (G.S.R. 629(E)), further amending the previously issued Notification No. 50/2018-Central Tax dated 13th September 2018. This notification