GST & Income Tax Blog

GST Registration Changes from November 2026: Revised REG-01 and Instant Amendments (GSTN Advisories 681 and 686)

GSTN revises FORM GST REG-01 with OPC category, premises categories, 10 bank accounts and online validation, and makes non-PPOB amendments automatic after OTP …

Rule 14B Simplified GST Registration for E-Commerce Sellers: Eligibility, ECO Consent and Process

GSTN Advisory 682: sellers on e-commerce platforms can take GST registration in another State using the operator warehouse as place of business, subject to Rul…

GST Registration Cancellation (REG-16): Revised Process with Automatic Approval and Rs 2.5 Lakh Limit

GSTN Advisory 683: REG-16 now checks due returns, cancels electronically where output tax is up to Rs 2.5 lakh per period, and requires GSTR-10 within 3 days a…

GST TDS Extended to Used Cooking Oil, Plastic, Tyre and E-Waste Scrap: REG-07 Registration Guide

Notification 07/2026-Central Tax extends GST TDS under Section 51 beyond metal scrap to used cooking oil, plastic, tyre and e-waste scrap. GSTN Advisory 684 ex…

Composition Scheme: New Section 10(2A) Category and Change of Category through REG-14 (GSTN Advisory 685)

GSTN adds a separate Section 10(2A) category for composition taxpayers, allows Option A or Option B but not both, and enables change of category through REG-14.

GST Changes from 1 November 2026: Post-Sale Discounts, Credit Notes, 90% Provisional Refund and Small Export Refunds

Notification 03/2026-Central Tax brings Sections 153 to 155 of the Finance Act 2026 into force from 1 November 2026, amending Sections 15, 34 and 54 of the CGS…

GST Collections October 2026: Gross Rs 2.31 Lakh Crore, Up 22.9%

Gross GST collections for October 2026 were Rs 2,31,290 crore, up 22.9 percent, with imports up 42.2 percent and net collections at Rs 2,03,356 crore.

CBIC Circulars 265 and 266 of 2026: GST on Sublimation Paper, Toys, Used Cars, Bio-Stimulants, Vehicle Leasing and Banking

CBIC Circulars 265/11/2026-GST and 266/12/2026-GST dated 28 October 2026 clarify rates and classification of four goods and six service issues after the 57th G…

GSTAT Lucknow: GST under RCM on Road Restoration Charges Paid to PWD Is Payable, No Refund (Torrent Gas)

GSTAT Lucknow dismisses Torrent Gas appeal: road restoration charges paid to PWD for laying a pipeline attract GST under RCM. Facts, ruling and takeaways.

GSTAT Lucknow: Hyundai Creta, Alcazar and Tucson Attract 22% Compensation Cess; Demand and Section 74 Penalty Restored

GSTAT Lucknow restores ₹25.66 lakh cess demand on Natasha Automobiles, holding SUV ground clearance is measured unladen even before 26.07.2023.

Gujarat High Court: GST Audit Period Under Section 65(4) Runs From Actual Audit at Place of Business (Hubergroup India)

Gujarat HC rejects time-bar challenge to GST audit: under the Explanation to section 65(4), commencement is the later of document submission or audit at premis…

Gujarat High Court: Refund After Winning Appeal Not Time-Barred Where APL-04 Was Uploaded Late (Panila Chem)

Gujarat HC allows refund of ₹5.41 lakh: where APL-04 was uploaded two years late, the upload date is the relevant date under section 54. Interest at 6%.

GSTAT Kolkata: Credit Notes for Returned Goods Reduce Turnover in Inverted Duty Refund Under Rule 89(5)

GSTAT Kolkata dismisses Revenue appeal: credit notes of ₹39.58 lakh for returned goods are correctly deducted from turnover in an inverted duty refund.

GSTAT Lucknow: No Penalty Where Entire Tax Was Paid Before SCN; Interest to Be Recomputed Under Rule 88B (Aditi Enterprises)

GSTAT Lucknow sets aside ₹23.40 lakh penalty as ₹2.34 crore tax was paid via DRC-03 before SCN, and orders month-wise recomputation of ₹75.23 lakh interest.

Allahabad High Court: Refund Must Be Paid in Cash, Not Re-Credited as ITC, Where the Business Has Closed (Vossloh Cogifer)

Allahabad HC directs cash refund of ₹1.10 crore re-credited to the credit ledger of a company that had closed business and surrendered GST registration.

GSTAT Principal Bench: Education Support Services to Foreign Group Are Export, Not Intermediary; Refund with Interest (Navitas)

GSTAT Principal Bench grants Navitas refunds of about ₹1.41 crore with interest, holding its services are export, and says FAA cannot remand in disguise.

GSTAT Dehradun: Homebuyer Gets Refund of GST on Cancelled Flat Booking With Interest (Circular 188/20/2022)

GSTAT Dehradun allows ₹4.32 lakh GST refund to a homebuyer after flat booking was cancelled; claim within time under Circular 188/20/2022-GST, with interest.

Rajasthan High Court: Supplier Claiming Credit Note Benefit Must Prove Recipient's ITC Reversal (Hindustan Unilever, Interim Order)

Rajasthan HC in Hindustan Unilever: without a matching mechanism, a supplier reducing tax via credit notes must prove the recipient reversed ITC. Interim order.

GSTAT Agra: ITC Cannot Be Denied to Bona Fide Buyer Because Supplier Was Later Found Non-Existent (Hema Industries)

GSTAT Agra dismisses department appeal: bona fide buyer with invoice, e-way bill, bilty and bank payment keeps ITC even if supplier was later declared fake.

GSTAT Ernakulam: ITC Mismatch Must Be Seen on Overall Basis; Excess IGST Credit Covers CGST/SGST Shortfall (Sansco Technologies)

GSTAT Ernakulam quashes ₹13.97 lakh ITC demand: GSTR-2A vs 3B comparison must be overall; surplus IGST offsets CGST/SGST shortfall; order without hearing void.

Andhra Pradesh High Court: GST Assessment Order Passed After Proprietor's Death Is Invalid; Fresh Notice to Legal Heir

AP High Court sets aside GST assessment passed after proprietor's death; department may reassess only after notice to the legal representative under section 93.

Madras High Court: Portal Upload Is Valid Service, But Officer Must Try RPAD Before Passing Ex Parte Order (S V Engineering)

Madras HC sets aside ex parte section 74 orders: portal upload is valid service, but if no reply, officer should use other modes under section 169, preferably …

Bombay High Court: DGGI Cannot Attach Payment Aggregator's Bank Accounts Under Section 83 on Mere Suspicion (1Pay Mobileware)

Bombay HC quashes DGGI's provisional attachment of a payment aggregator's accounts: escrow money is not its property and no GST liability was shown.

Bombay High Court Stays GST Demand on Development Rights Under Revenue-Sharing Agreement (Nirmal Lifestyle, Interim Order)

Bombay HC issues Rule and stays an order levying GST on development rights under a revenue-sharing agreement, finding a prima facie case. Interim order.

Bombay High Court: GST Order on Assignment of Leasehold Land Set Aside for Ignoring Taxpayer's Reply (Panacea Biotec)

Bombay HC sets aside GST order on assignment of leasehold land and building because the officer wrongly recorded that no reply was filed; fresh hearing ordered.

Bombay High Court (Nagpur): Ordinary Development Agreement Is Not Transfer of TDR Under Entry 5B; GST Demand Quashed (Shrinivasa Realcon)

Bombay HC Nagpur quashes RCM demand under Entry 5B: rights a developer gets from a landowner under a development agreement are not TDR or FSI transfer.

Supreme Court Stays GST Assessment Orders on Joint Development Agreements After Bombay HC Refused Writ (Arham Infra, Nirmite Buildtech)

Supreme Court stays CGST Nashik orders on joint development agreements after the Bombay HC dismissed writs on alternate remedy. Both orders explained.

Karnataka High Court: Sale of Partly Built Mall Without Further Construction Is Not a Supply; ₹14.32 Crore GST Refunded (Rohan Corporation)

Karnataka HC orders refund of ₹14.32 crore GST paid on purchase of a partly built mall in liquidation: sale without construction service is outside GST.

GSTAT Dehradun: Refund Granted on Basis of Binding Advance Ruling Cannot Be Recovered as 'Erroneous Refund' Under Section 73

GSTAT Dehradun dismisses Revenue appeals: refund of excess GST granted under an unchallenged Advance Ruling cannot be recovered later under section 73.

Rajasthan High Court: GST Appeal Limitation Runs From Communication of Order, Not Mere Portal Upload (Manoj Spares, Reportable)

Rajasthan HC (reportable): uploading an order on the GST portal is not communication under section 107(1); delay condoned and appeal sent back for merits.

Jharkhand High Court: Writ Against GST Show Cause Notice Not Maintainable Unless Notice Is Without Jurisdiction

Jharkhand HC dismisses writ against SCN and section 73(9) order: reply and appeal are the remedies unless the notice is wholly without jurisdiction.

GSTAT Chandigarh: Consolidated SCN for Multiple Years Valid, but Section 74 Cannot Be Invoked on Boilerplate Allegations (RLCR 7 Super Market)

GSTAT Chandigarh upholds consolidated SCN for July 2017 to March 2022 but sets aside section 74 demand built on boilerplate audit wording; remand under section…

Punjab and Haryana High Court: Pre-CIRP GST Demands Stand Extinguished; Post-CIRP Demand Survives (Ballarpur Industries)

P&H HC quashes GST demands of ₹1.62 crore for periods before CIRP against Ballarpur Industries under Ghanashyam Mishra; post-CIRP demand remains.

Calcutta High Court: Limitation Does Not Wait for GST Tribunal to Be Constituted, but Delayed Writ Restored on 20% Deposit (Green Fizz Beverages)

Calcutta HC rejects plea that limitation awaits GSTAT, but restores a delayed writ on a classification dispute subject to 20% deposit and bond.

Meghalaya High Court: GST Demand on Annuity Under BOT Road Project Must Be Challenged in Appeal (Jorabat Shillong Expressway)

Meghalaya HC declines writ against GST demand on BOT annuity for the Jorabat-Shillong highway; liberty to appeal under section 107 within four weeks.

Karnataka High Court: Entire Annuity for Road Projects Is Exempt; 2021 Circular Cannot Override Exemption Notification (DPJ Bidar-Chincholi)

Karnataka HC quashes CBIC circular of 17.06.2021 denying exemption on annuity for road construction; Notifications 32 and 33/2017 exempt the whole annuity.

GSTAT Raipur: 18% Interest Payable on Inverted Duty Refund Later Found Erroneous; Section 73 Available Without Appeal (Hindalco)

GSTAT Raipur upholds ₹44.51 lakh interest at 18% on ₹90.35 lakh inverted duty refund held erroneous after VKC Footsteps; section 73 and 50 apply.

GSTAT Kolkata: Packing Material Is an Input; Inverted Duty Refund Allowed Even Where Bulk and Packed Goods Have Same Rate (Teesta Agro)

GSTAT Kolkata upholds ₹63.19 lakh inverted duty refund: 18% packing material is an input; Circular 135/2020 cannot override section 54(3)(ii).

Bombay High Court: Order Uploaded Under 'Additional Notices and Orders' Tab Is Not Communication; Time-Barred Appeal Revived (Elster Metering)

Bombay HC revives GST appeal dismissed as time-barred: order uploaded in the 'Additional Notices and Orders' tab was not communicated under section 107(1).

GSTAT Surat: No GST Under RCM on Assignment of GIDC Leasehold Rights; Supreme Court Dismissed Revenue SLPs (Pragna Chemical)

GSTAT Surat dismisses department appeals: assignment of GIDC leasehold plots is transfer of immovable property, not taxable; SC has dismissed Revenue SLPs.

Delhi High Court: Section 93 Allows GST Proceedings to Be Started After a Person's Death Against Legal Heirs (Jaiwanti)

Delhi HC upholds section 93: GST penalty proceedings can be started after death against the legal heir; merits left to appeal; account of ₹15.40 lakh ordered.

GSTAT Delhi: Interest Under Section 50 Stops When Cash Reaches Government Account, Not When Ledger Is Debited (Kanthwal Services)

GSTAT Delhi cuts interest for September 2017 from ₹30.38 lakh to ₹5.22 lakh: interest runs till cash is credited via PMT-06, not till return filing.

Gujarat High Court: No GST on Head Office Services to Branches Where No Invoice Issued and Full ITC Available; Section 74 Order Quashed (Amul)

Gujarat HC quashes section 74 order against Amul federation: HO services to branches with full ITC and no invoice are valued Nil under Rule 28 and circulars.

GSTAT Bengaluru: ITC Denied Where Buyer Could Not Prove Supplier Paid Tax; E-Way Bill Is Primary Proof of Inter-State Movement (Vintek)

GSTAT Bengaluru upholds ITC demand: buyer gave no supplier certificate under Circular 183/2022 and no e-way bill; right to re-avail if supplier pays.

GSTAT Raipur: Recovery of Written-Off Housing Loan Is Exempt as Loan Service; Matter Remanded to Verify Bank Records (Cent Bank Home Finance)

GSTAT Raipur holds recovery of a written-off loan is exempt under Entry 27 of Notification 12/2017 and remands to examine certified bank records.

GSTAT Lucknow: Penalty Under Section 129 for Expired E-Way Bill Set Aside Where No Intent to Evade Tax (Om Fuels)

GSTAT Lucknow sets aside ₹1.57 lakh penalty for an e-way bill that expired during Diwali on a 1,300 km trip; no evidence of intent to evade tax.

GSTAT Bengaluru: Credit Note Tax Wrongly Shown as ITC in GSTR-3B Is a Reporting Error, Not Excess ITC; Demand Quashed (Agrico Organics)

GSTAT Bengaluru sets aside ₹9.56 lakh demand: tax on credit notes reported as ITC instead of reducing output tax caused no revenue loss; s.75(7) bars new groun…

GSTAT Hyderabad: No 10% Pre-Deposit for Penalty-Only Appeal Where Proceedings Began Before 01.10.2025 (Hero Wiretex)

GSTAT Hyderabad admits appeal against ₹30.34 crore penalty without pre-deposit: the 01.10.2025 proviso to section 112(8) does not apply to an SCN of 2021.

GSTAT Chennai: Pre-Deposit Already Paid for First Appeal Counts Towards Tribunal Pre-Deposit; No Fresh Deposit Needed (LTM Ltd)

GSTAT Chennai holds pre-deposit is cumulative: 10% paid for the first appeal covers section 112(8); ₹10.78 lakh appropriated, appeal to be admitted.

Rajasthan High Court: GST Audit and Assessment Valid Even After Cancellation of Registration for Periods When Taxpayer Was Registered (Ashoka Fabricast)

Rajasthan HC dismisses writ with Rs 25,000 costs: section 65 audit covers periods when the person was registered, even if registration was later cancelled.

Supreme Court: Order Served on a Daily-Wage 'Kitchen Boy' Is Not Valid Service; Appeal Limitation Runs From Actual Knowledge (Saral Wire Craft)

Supreme Court holds an adjudication order handed to a daily-wage kitchen boy is not valid service; limitation runs from actual knowledge and appeal must be hea…

Madras High Court: Assessment Taxing All-India Turnover and Expenses in a Single State Shows Non-Application of Mind; Remanded on 5% Deposit (Ralco Synergy)

Madras HC quashes a Tamil Nadu GST order that taxed all-India turnover and expenditure, calling it non-application of mind; remand on 5% deposit.

Andhra Pradesh High Court: GST Assessment Order Without DIN Is Invalid and Set Aside; Fresh Assessment Permitted (Edifice (Bharat))

Andhra Pradesh HC sets aside a DRC-07 order that carried no DIN, following Pradeep Goyal (SC) and CBIC Circular 128/47/2019; fresh assessment allowed.

Madras High Court: Section 74 Orders for Five Years Quashed Where Notices Were Hosted Under 'Additional Notices and Orders' Tab (Sabari Infra)

Madras HC quashes five section 74 orders for 2017-18 to 2021-22 as notices sat in the 'Additional Notices and Orders' tab and went unnoticed; fresh orders orde…

Madras High Court Remits GST Order Where DRC-01A and DRC-01 Were Placed Under 'View Additional Notices'; Directs Department to Fix the Portal Issue (East Coast Constructions)

Madras HC sets aside a section 73 order as DRC-01A and DRC-01 were hosted under 'View Additional Notices and Orders'; department told to address the portal iss…

Sikkim High Court: Refund of Rs 4.37 Crore Unutilised ITC Allowed on Closure of Business; No Retention of Tax Without Authority of Law (SICPA India)

Sikkim HC allows refund of Rs 4.37 crore ITC lying unused after a manufacturer closed its Sikkim unit: no express bar in section 49(6) or 54, tax cannot be ret…

Himachal Pradesh High Court: Late Fee Amnesty for GSTR-9/9C Cannot Be Denied Because Return Was Filed Just Before the Amnesty Window (R.T. Pharma)

HP HC sets aside Rs 12.71 lakh late fee for GSTR-9/9C filed on 13.03.2023, holding Notification 7/2023 amnesty benefit cannot be denied to earlier filers.

Kerala High Court: Tender Holder Cannot Collect GST Over and Above Fixed Fee When Tender Terms Make It Inclusive of All Taxes (V.P. Sugathan)

Kerala HC dismisses writ of Devaswom tender holder: liability to pay GST is statutory, but right to collect it from recipients depends on contract terms.

Delhi High Court: Telecom Towers Are Movable, ITC Not Blocked by Section 17(5)(d); Supreme Court Dismisses Revenue's SLP and Review (Bharti Airtel, Indus Towers)

Delhi HC quashes orders and SCNs denying ITC on telecom towers under s.17(5)(d); SC dismissed Revenue's SLPs in Aug 2025 and its review in Aug 2026.

GSTAT Kolkata: Inverted Duty Refund Allowed to Garment Maker Though Input Fabric and Output Fall Under Similar HSN; Circular 135/2020 Para 3.2 Limited to Rate Cuts (HP Cotton Casuals)

GSTAT Kolkata: IDS refund cannot be denied because input and output share an HSN; para 3.2 of Circular 135/2020 covers only rate reductions.

GSTAT Bengaluru: Interest Payable on Differential Tax for Pre-GST Clearances Paid Through Debit Notes Under Section 142(2)(a); Penalty Dropped (Mukand Ltd)

GSTAT Bengaluru restores Rs 13.85 lakh interest on tax paid via 2018 debit notes for April-June 2017 clearances, following SAIL; penalty under s.122 set aside.

GSTAT Raipur: Interest on Late GSTR-3B Runs Till Electronic Cash Ledger Is Debited, Not Till Cash Deposit; 2024 Proviso to Rule 88B Is Prospective (Shri Shyam Ispat)

GSTAT Raipur holds deposit in cash ledger is not payment until debited on filing GSTR-3B; Rule 88B 2024 proviso is prospective. Contrary view to GSTAT Delhi.

GSTAT Bengaluru: No ITC Reversal Where Supplier Waives Balance Through Financial Credit Note; Circular 251/08/2025 Applied, Only Interest Payable (Maltown Electricals)

GSTAT Bengaluru: no ITC reversal where supplier waives balance by commercial credit note (Circular 251/08/2025); only interim interest, no s.74 penalty.

GSTAT Bengaluru: ITC on Construction of Resort Building Blocked Under Section 17(5)(d); 2025 Retrospective Amendment and Safari Retreats Applied (Flora Kingdom Farm Resort)

GSTAT Bengaluru denies ITC on building a resort: retrospective 'plant and machinery' excludes buildings; Safari Retreats kept hotels out of the functionality t…

GSTAT Ghaziabad: ITC for FY 2018-19 Availed in October 2019 to March 2020 Protected by Retrospective Section 16(5); New Grounds Cannot Be Added in Appeal (Three Aces Global Logistics)

GSTAT Ghaziabad: ITC of 2018-19 taken in GSTR-3B before 30.11.2021 is saved by section 16(5); new s.16(2)(b)/(c) grounds can't be added in appeal.

GSTAT Lucknow: Retrospective Cancellation of Supplier's Registration Alone Does Not Prove Purchases Were Bogus; ITC Relief Upheld (L&T Technology Services)

GSTAT Lucknow: retrospective cancellation of a supplier's GSTIN does not by itself prove purchases were fake; ITC relief of Rs 76,750 upheld.

GSTAT Bengaluru: Detention for Missing Part-B of E-Way Bill at Consignee's Gate Set Aside; Goods Not 'In Transit', No Intent to Evade (Vardhman Yarns and Threads)

GSTAT Bengaluru quashes s.129 demand for blank Part-B on a stock transfer: vehicle had reached destination, no mens rea, order back-dated after hearing.

GSTAT Bengaluru: Rs 20.13 Lakh Section 129 Penalty for Missing Return E-Way Bill on Duty-Paid Imports Quashed; Rs 25,000 General Penalty Under Section 125 (Valuecart)

GSTAT Bengaluru quashes 200% penalty on duty-paid imports returned without a fresh e-way bill after a missed delivery slot; Rs 25,000 under s.125 instead.

GSTAT Ernakulam: Section 129 Order Passed 230 Days After MOV-07 Notice Is Time-Barred and Void; Seven-Day Limit Is Mandatory (Lachmandas & Company)

GSTAT Ernakulam quashes Rs 39.21 lakh s.129 demand: MOV-09 passed 230 days after MOV-07 violates the mandatory 7-day limit; Covid-era stock transfer, no mens r…

GSTAT Ernakulam: Revenue Appeal on Interest of Rs 7.35 Lakh Dismissed as Below Rs 20 Lakh Monetary Limit Under Circular 207/1/2024 (Surya Business Combines)

GSTAT Ernakulam dismisses CGST appeal on interest of Rs 7.35 lakh: Circular 207/1/2024 bars department appeals to GSTAT below Rs 20 lakh unless an exclusion ap…

GSTAT Lucknow: Rs 63.72 Lakh Penalty Under Section 129 for Moving Goods Without E-Invoice Set Aside; Invoice, E-Way Bill and LR Were Present (VLM Group)

GSTAT Lucknow quashes Rs 63.72 lakh penalty where machinery moved with tax invoice, e-way bill and LR but no IRN; e-invoice generated later, no evasion shown.

GSTAT Kolkata: Section 74 Cannot Be Invoked for Belated Tax Payment and Late GSTR-3B Without Proof of Fraud or Suppression (Summit Hotels & Resorts)

GSTAT Kolkata dismisses Revenue appeal: late payment of tax and late returns, all disclosed, cannot attract section 74; SCN lacked foundational facts (Tata Ste…

GSTAT Bengaluru: Audit Mismatches Paid Before SCN Cannot Attract Section 74 Penalty; Payments Treated Under Section 73(5) (Conduent Business Services)

GSTAT Bengaluru sets aside s.74 penalty: audit detection is not suppression and tax with interest was paid before the SCN; bias plea rejected.

GSTAT Bengaluru: First Appeal Wrongly Dismissed Without Hearing; Delay Condoned, No Pre-Deposit on Interest-Only Order, but Interest on 12% to 18% Works Contract Rate Change Upheld (Groma Infrastructure)

GSTAT Bengaluru restores appeal dismissed unheard, condones 21-day delay, finds no 'admitted' amount, but upholds Rs 43.93 lakh interest on late differential t…

Supreme Court on Tribunal Rules, 2020: National Tribunals Commission, Judicial Dominance in Selection, Five-Year Term and Advocates as Judicial Members (Madras Bar Association)

Supreme Court directions on the 2020 Tribunal Rules: a National Tribunals Commission, CJI-led selection committees, 5-year terms and advocates as judicial memb…

Karnataka High Court: No Fee Can Be Levied by Executive Policy Without Authority of Law and Quid Pro Quo; Renewable Energy Policy Fee Clause Read Down (JSP Green Wind and Others)

Karnataka HC reads down fee clause in Renewable Energy Policy 2022-27: under Article 265 a fee needs statutory backing and quid pro quo; GO requirement upheld.

GST Refund Judgments Digest (October 2026): Inverted Duty, Business Closure, Export and Erroneous Refund Rulings

Digest of 11 GST refund rulings: inverted duty refunds despite Circular 135/2020, ITC refund on closure, export of services, homebuyer and erroneous refunds.

GST Input Tax Credit Judgments Digest (October 2026): Telecom Towers, Section 16(5), Credit Notes, Fake Suppliers and Section 17(5)(d)

Digest of 11 ITC rulings: telecom towers, section 16(5), credit note discounts, cancelled suppliers, 2A-3B mismatch and blocked credit on buildings.

GST Show Cause Notice and Section 73/74 Judgments Digest (October 2026): Suppression, Portal Notices, DIN, Audit and Proceedings After Death

Digest of 23 rulings on GST notices: section 74 after Tata Steel, notices in the 'Additional Notices' tab, orders without DIN, audits and death of taxpayer.

GST E-Way Bill and Section 129 Penalty Judgments Digest (October 2026): Part-B, Expired E-Way Bills, E-Invoice and the Seven-Day Limit

Digest of 5 GSTAT rulings on section 129: expired e-way bills, blank Part-B, missing return e-way bill, e-invoice not generated and MOV-09 beyond seven days.

GST Real Estate and Infrastructure Judgments Digest (October 2026): Development Agreements, Leasehold Assignment, Partly Built Property and Road Annuities

Digest of 8 rulings on GST for real estate and infrastructure: development agreements, TDR, GIDC lease assignment, sale of partly built mall and BOT road annui…

GST Appeals Digest (October 2026): Limitation, Communication of Orders, Pre-Deposit and Hearing Before Appellate Authorities and GSTAT

Digest of 8 rulings on GST appeals: limitation from communication, pre-deposit on penalty-only and interest-only orders, monetary limits, tribunal independence.

GST Interest Under Section 50 Digest (October 2026): Cash Ledger Deposit vs Debit, Price Escalation, Erroneous Refunds and Late Differential Tax

Digest of 6 rulings on GST interest: GSTAT Delhi vs Raipur on cash ledger deposits, price escalation, erroneous refunds and late differential tax.

57th GST Council Meeting Decisions (8 October 2026): Arrest Power Removed, ₹5 Crore Prosecution Limit, Faster Refunds & ITC Relief

All decisions of the 57th GST Council meeting held on 8 October 2026: no rate change, arrest power removed, prosecution limit raised to ₹5 crore, no notice bel…

Rule 14A Simplified GST Registration: GSTIN in 3 Working Days – Eligibility, Process & Withdrawal

Rule 14A CGST Rules explained: who can opt, the ₹2.5 lakh B2B output tax limit, Aadhaar authentication, approval in 3 working days, and withdrawal through REG-…

57th GST Council Meeting on 7 October 2026: Arrest Powers, Prosecution, ITC & Refund Reforms Expected

The 57th GST Council meeting on 7 October 2026 will focus only on process reforms: proposed curbs on arrest powers, a higher prosecution threshold, ITC and ref…

Section 30 & Rule 23 CGST: Revocation of Cancelled GST Registration – Time Limit, Procedure & Case Law (2026)

Revocation of cancelled GST registration under Section 30 CGST Act and Rule 23: the 90 + 180 days time limit, REG-21 to REG-24 procedure, amendment history and…

Section 122(1A) CGST Act: Personal Penalty on Directors & Beneficiaries – Delhi HC Holds It Prospective from 01.01.2021

Section 122(1A) CGST Act explained: the twin test of retention of benefit and "at whose instance", quantum of penalty, link with Section 132, and the Delhi Hig…

Multi-State GST Registration with One Master TRN: New GST Portal Facility (October 2026)

GSTN has launched a Multistate Registration facility: apply for GST registration in several States/UTs under one PAN using a single Master TRN. Procedure, elig…

GST Registration Law: Sections 22 to 30 and Rules 8 to 26 Explained

Input Tax Credit under GST: Sections 16 to 21 and Rules 36 to 45 Explained

GST Returns Law: Sections 37 to 48 and Rules 59 to 84 Explained

GST Refund Law: Sections 54 to 58 and Rules 89 to 97A Explained

GST Demand and Recovery: Sections 73, 74, 74A and 75 to 84 Explained

GST Appeals and Revision: Sections 107 to 121 Explained (Appellate Authority, GSTAT, High Court)

56th GST Council: New Slabs of 5%, 18% and 40% – Relief on Small Cars, ACs (GST 2.0)

GST on Bikes After GST 2.0: 18% up to 350cc, 40% Above 350cc

HSN & SAC Code List with GST Rates 2026 (GST 2.0)

GST Questions & Answers 2026 – Types of GST, Rates, Registration