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Recent Articles
Section 67(2) Is Not A General Warrant To Seize Unexplained Cash
on 14 October 2026Files
FAQs on Reforms related to Litigation Management
Ayush 13 October 2026
FAQs On Cancellation of GST Registration
Shree 10 October 2026
FAQs on Simplified Registration Schemes for ECO Sellers
Shree 10 October 2026Notification & Circulars
- Customs Duty Clarification on Power Banks and Battery Energy Storage Systems (BESS)
- Clarification regarding filing of appeal by department before the Goods and Services Appellate Tribunal against order of appellate authority (where Orders-in-Original have been passed by a Com
- Clarification regarding jurisdiction in cases involving migration/ transfer of taxable persons from one jurisdiction to another jurisdiction- reg
- Assigning proper officer under section 74A, section 75(2) and section 122 of the Central Goods and Services Tax Act, 2017 and the rules made thereunder- reg
- Government Notification (24 Oct 2025): Change in Definition of -Nominated Agency- under IGST Rate Notification
- Notification - Central Tax (Rate), dated 17th September 2025 - Levy of 6% GST on Bricks, Tiles and Fly Ash Products (Effective 22nd September 2025)
- GST Rate Amendment Notification - 11/2025 (9% substitution)
- Substitution of Compensation Cess Rates with Nil on Specified Goods (Effective 22nd September 2025)
Recent News
Expert Query
- Transfer of Physical Stock Between Two Proprietorship Concerns
- PTRC Show Cause Notice on Email
- GST Audit whether Govt Companies are exempt?
- Oct 2025 Invoices
- Under marginal scheme
- GST on Renting godown to KFCSC for Storage of Raagi
- How to Handle Active E-Invoices in GST Portal Deleted from Tally?
- Gst registered proprietorship firm
- GST Intimation due to Government took possession of Business Premises under PPE Act
- Tax rate change regarding
- Price inclusive or exclusive of GST while made entry in P& L Account
- Applicability of GST on Salary Reimbursement Component
- New GST registration for new place of business.
- GST ITC REVERSE
Judiciary
- No pre-deposit required for filing appeal before the GSTAT against penalty-only orders where proceedings commenced prior to October 01 2025
- Refund cannot be withheld under Section 54(11) of the CGST Act merely because the Revenue contemplates filing an appeal
- Scope of Rectification under Section 161 of the CGST Act is Confined to Errors Apparent on the Face of Record
- Appellate Authority has no power to condone delay in filing appeal beyond the outer limit prescribed under Section 107(4) of the CGST Act
- Partners of a Partnership Firm are personally liable for GST dues of the Firm and bank account of an erstwhile partner can be attached for recovery
- Prima facie satisfaction and not conclusive proof of fraud is sufficient to invoke Section 74 of the CGST Act
- Show Cause Notice issued to a non-existent amalgamated company is void ab initio and cannot be saved by Section 87 of the CGST Act
- SC Landmark Ruling: Mechanical Invocation of Fraud Cannot Extend Limitation under Section 74 of the CGST Act
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Updated on : 14/10/2026 22:55:02
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