The Goods and Services Tax Network (“GSTN”) has introduced significant updates in the refund filing process, to simplify and streamline the refund process for taxpayers, in following categories: Export of Services with payment of tax Supplies made to SEZ Unit/SEZ Developer with payment of tax Refund by Supplier of Deemed Export Key Updates Removal of […]

Haryana One Time Settlement Scheme for Recovery of Outstanding Dues, 2025Excise and Taxation Department of Haryana Government has notified Haryana One Time Settlement Scheme for Recovery of Outstanding Dues, 2025 vide Notification No. 21/ST-1 dated 27.03.2025. This scheme presents a significant opportunity for taxpayers with outstanding tax liabilities to settle their dues with full waiver of interest and

Goa University Vs Joint Commissioner of Central Goods and Service Tax and Ors. [HC-Bom] (Judgment dated 15.04.2025) Hon’ble Bombay High Court at Goa quashed a ₹4.83 Crore GST demand imposed on Goa University, inter-alia, holding that GST is not leviable on affiliation fees. The Hon’ble court clarified that said fees lack commercial intent; that even

CGST ActSection 25 – Procedure for Registration CGST RulesRule 8 – Application for RegistrationRule 9 – Verification of the Application and ApprovalRule 25 – Physical Verification of Business Premises in Certain CasesRule 26 – Method of Authentication The CBIC, through Instruction No. 03/2025-GST dated 17th April 2025, directed that GST registration applications be processed in

1. Hon’ble Supreme Court of India granted stay on order passed by first appellate authority, resulting in petitioner to pay back the already sanctioned refund, after observing that the Goods and Services Tax Appellate Tribunal (“GSTAT”) is not yet made functional. 2. GSTAT is a second appellate forum where taxpayers are allowed to file appeal

Recently, Hon’ble Allahabad High Court in the case of M/S Eco Plus Steels Pvt. Ltd Versus State of U.P and 3 others reported as 2024 (4) TMI 291 discussed the question “whether mere presence of additional stock would result in confiscation and subsequent penalty” and held that it cannot so result because section 130 deals with point of

Recently, Hon’ble Delhi High Court in the case of Larsen and Toubaro Limited and Passavant Energy and Environment GMBH JV V/s Commissioner of Delhi Goods And Service Tax And ANR. reported as 2024 (4) TMI 160 held that proper officer committed an error in law of not appreciating detailed reply filed by petitioner to show cause notice

The DGFT, through its Notification No. 26/2023 dated 4th August 2023, has amended the Notification No. 23/2023 dated 3rd August 2023 which has been notified for the restrictions on the import of specific items, including Laptops, Tablets, All-in-one Personal Computers, and Ultra small form factor Computers, Servers under HSN 8471.   To know more, read in detail the given update

The DGFT, through its Notification No. 23/2023 dated 3rd August 2023, has imposed restrictions on the import of specific items, including Laptops, Tablets, All-in-one Personal Computers, and others. To know more, read in detail the given update below: What does this restriction mean? This restriction means placing certain goods under the “Restricted Category,” thereby requiring importers to

GST Council has examined the much debated issues of cross-charge and distribution of ITC in respect of common input services (like advertisement services, marketing services, audit services etc.) by one office of an organization to another office of that organization in another State. This issue has been clarified through the Circular No. 199/11/2023-GST dated 17th July 2017.   To