Late Fee Waiver on GSTR-9C Filing: CBIC Notification No. 08/2025 Central Tax

The Central Board of Indirect Taxes and Customs (CBIC), under the Ministry of Finance, has recently issued Notification No. 08/2025-Central Tax, dated January 23, 2025. This notification brings significant relief to taxpayers by waiving the late fee for the delayed furnishing of the reconciliation statement in FORM GSTR-9C for specific

GST Amnesty Scheme 2024: Waiver of Interest and Penalty – Forms GST SPL-01 and GST SPL-02 Now Available on GST Portal

GST Amnesty Scheme 2024

Good news for GST registered taxpayers who wish to avail the GST Amnesty Scheme waiver of interest and penalty under section 128A announced in Budget 2024. GST  SPL 01 & SPL 02 forms, using which a GST registered person can apply for this Amnesty Scheme, has now

Clarification On Tax Wrongly Paid CGST, SGST Instead Of IGST And IGST Instead Of CGST & SGST.

Clarification On Tax Wrongly Paid CGST, SGST Instead Of IGST And IGST Instead Of CGST & SGST.

Where such wrong payment is made of IGST in place of CGST + SGST and vice versa S. 77 of the CGST Act, 2017 & IGST S. 19(1) offered a remedy of refund of

Rental Income from Leasing Properties to be Taxed as Business Income: Bombay High Court

Rental Income Taxed as Business IncomeNational Leasing Limited Vs ACIT (Bombay High Court), Income Tax Appeal No. 685 of 2007, 21/10/2024

Summary: In the case of National Leasing Limited Vs. The Assistant Commissioner of Income, the Bombay High Court addressed whether rental income from properties leased by National Leasing Ltd. should be taxed

Implications of Availing and Utilizing ITC Under the Wrong Tax Head: Challenges and Remedies

Summary: 

Misclaiming Input Tax Credit (ITC) under GST by allocating it to the wrong tax head, such as IGST instead of CGST and SGST (or vice versa), can lead to significant compliance challenges and litigation. The GST law allows taxpayers to correct such errors through self-rectification in returns (e.g., GSTR-3B) within

Allahabad High court Quashes GST Demand for Violation of Section 75(4) and Principles of Natural Justice.

Allahabad High court Quashes GST Demand for Violation of Section 75(4) and Principles of Natural Justice.M/S Jai Vindhya Udyog Thru. Its Partner Niraj Kumar Agarwal Vs State of U.P. 

In the case of Jai Vindhya Udyog Vs State of U.P., the Allahabad High Court addressed the validity of orders passed under the

GST Appellate Authority Must Decide Appeal on Merits, Even Without Written Submissions: Patna High Court.

GST Appellate Authority Must Decide Appeal on Merits, Even Without Written Submissions: Patna High Court. Silverline Vs State of Bihar 

In Silverline Vs State of Bihar, the Patna High Court quashed an order by the appellate authority that had dismissed the petitioner’s appeal due to lack of supporting evidence. Despite the appellant attending

GST Registration Cannot Be Cancelled Solely for Non-Submission of Reply to SCN: Allahabad High Court

GST Registration Cannot Be Cancelled Solely for Non-Submission of Reply to SCN: Allahabad High CourtLaxmi Traders Vs Addl. Comm. Grade 2 (Appeal)

In Laxmi Traders Vs. Additional Commissioner (Appeal), the Allahabad High Court addressed the cancellation of GST registration due to non-submission of a reply to a show-cause notice (SCN). The petitioner,

Karnataka High Court Bars Dual GST Proceedings for the Same Issue.

Karnataka High Court Bars Dual GST Proceedings for the Same Issue. Huida Sanitaryware India (P) Limited Vs Deputy Commissioner of Central Tax (AE)

In a significant ruling, the Karnataka High Court has quashed a show cause notice issued by the Deputy Commissioner of Central Tax against Huida Sanitaryware India (P) Limited. The

High Court of Kerala Directs Separate Proceedings for Each Financial Year in GST Case: Authorities Must Treat Each Year Independently Despite Consolidated Show Cause Notice

In a recent judgment passed by the High Court of Kerala in WP(C) No. 33659 of 2024, a writ petition was filed by Haries Muhammed, challenging the consolidated show cause notice issued under Section 74 of the CGST/SGST Acts for the financial years 2017-18 to 2021-22. The petitioner sought relief

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

Clarification on Notification No. 22/2024– Central Tax: Special Procedure for Rectification of Orders under GST

Clarification on Notification No. 22/2024- Central Tax: Special Procedure for Rectification of Orders under GST

Introduction

On 8th October 2024, the Central Government issued Notification No. 22/2024- Central Tax (S.O. 4373(E)), establishing a special procedure for rectification of orders concerning the wrong availment of Input Tax Credit (ITC). This notification addresses registered