Updates

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Recent update

Latest-update-19.04.25-300x169 Updates
A. Update Instruction No. 03/2025-GST dated 17.04.2025 Central Board of Indirect Taxes and Customs (CBIC) issued Instruction no. 03/2025-GST dated 17.04.2025 regarding Instructions for processing of application for GST registration. Claims that Government is considering levying GST on UPI transactions over ₹2,000 are completely false, misleading, and without any basis ...
Latest-update-18.04.25-300x169 Updates
A. Tax in Media E-way bill closed FY25 with all-time high generation of 12 cr plus Indicating very high year-end business activities, e-way bill (EWB) generation surged 20 per cent high in March to reach 12 crore plus for the first time since its introduction in 2018. Tariffs capable of ...
Latest-update-17.04.25-300x169 Updates
A. Amendment Haryana - One Time Settlement Scheme-2025 The Chief Minister said the One Time Settlement Scheme-2025 will provide great relief to thousands of taxpayers, especially small shopkeepers, entrepreneurs and traders. This scheme will give an opportunity to taxpayers to make a new beginning by freeing them from the old ...
A. Amedment DGFT-Public Notice No. 02/2025-26 dated 15.04.2025 DGFT issued Public Notice No. 02/2025-26 dated 15.04.2025 regarding Amendment in Appendix 2K (Scale of User Charges and Process for Deposit/ Refund of Application Fee/Penalty, etc) of FTP 2023 DGFT Notif. 4/2025-26 dt 15.04.2025 DGFT issued Notification No. 4/2025-26 dated 15.04.2025 regarding ...
Latest-update-15.04.25-300x169 Updates
A. Tax in Media 18% GST applicable on apartment maintenance over Rs 7,500, RWAs entitled to ITC: Ministry of Finance clarifies The Ministry of Finance & Corporate Affairs has sought to clear the confusion among apartment owners and resident welfare associations (RWAs) over imposition of Goods & Services Tax (GST) ...
Latest-update-12.04.25-2-300x169 Updates
A. Amendment DGFT Trade Notice 01/2025-26 dt 11.04.2025 DGFT issued Trade Notice 01/2025-26 dated 11.04.2025 regarding Operationalisation of DGFT 'Global Tariff and Trade' Helpdesk Advisory on Table-12 of GSTR-1 or GSTR-1A GSTN has implemented phase wise changes in Table-12 of GSTR-1 or GSTR-1A Advisory on reporting values in Table 3.2 ...

GST Article

Introduction On 25th March 2025, Lok Sabha passed the Finance Bill 2025 (now Finance Act,2025). While most of the proposals ...
The Hon’ble Delhi High Court in the case of B Braun Medical India (P.) Ltd. v. Union of India [W.P.(C) ...
The GST council, in its 53rd meeting, recommended insertion of Section 128A in CGST Act, to provide for conditional waiver ...
The Hon’ble Bombay High Court in the case of FSM Education Pvt Ltd v. Union of India [Writ Petition (L) ...

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GST Book

In the digital world where law is available on mobile/laptop the need of physical book still arises on various occasions and so is the reason the authors are putting lot of efforts in writing them. Visit the book section and pick one or all of them for your reading, tax practice etc.


GST in Media

Diagnostic services for conducting blood tests which assists in early detection of cancer fall out of the periphery of ‘Healthcare services’, Maharashtra’s Authority for Advance Ruling (MAAR) has ruled. This means such a service will not be exempted from GST. Epigeneres Biotech Private Ltd had moved MAAR seeking advance ruling ...
Central goods and services tax (CGST) officials have uncovered a massive GST fraud worth over Rs.100 crore, orchestrated through a network of fake companies operating from a single shop at a Faridabad mall. The scam, which involved fictitious scrap trading and fraudulent claims for input tax credit, was allegedly masterminded ...
The Federation of Hotel & Restaurant Associations of India (FHRAI), has expressed deep concern over unilateral changes made by global online travel agency Agoda to its commission structure and terms of engagement with Indian hospitality partners. In a formal letter addressed to Agoda's leadership, FHRAI highlighted that the introduction of ...
If you are living in a housing society, then you need to pay an amount of fee as maintenance for the upkeep of the buildings and common area. If the apartment is managed by RWA and Registered Society then then there is no requirement to pay Goods and Services Tax ...
Several landowners have approached the courts seeking relief from the Goods and Services Tax (GST) authorities’ decision to recover tax from landowners involved in joint development agreements (JDAs) in the real estate sector. While these matters are pending in the courts of Mumbai, Telangana, and all three courts of the ...
Central and state GST officers have detected 25,009 fake firms involved in fraudulently passing input tax credit (ITC) worth Rs 61,545 crore during 2024-25, officials said. During the 2024-25 fiscal ending March 2025, Central and state GST officers recovered Rs 1,924 crore by way of blocking ITC and arrested 168 persons. As ...

Income Tax in Media

Handbags, wrist watches, footwear and sportswear priced above Rs.10 lakh will now attract a 1% tax collected at source (TCS) ...
It seems that due to deletion of two words – ‘no deduction’ in the proposed new Income Tax Bill 2025 ...
Filing income tax returns has become simpler with the introduction of the 'e-Pay Tax' feature on the Income Tax Department’s ...
Four new members have been appointed to the Central Board of Direct Taxes (CBDT) by the Union government. An official ...
The Appointments Committee of the Cabinet has approved the appointment of four senior Indian Revenue Service (IRS) officers as Members ...


GST Notes

CGST Act / IGST Act/Circular etc. is presented in simple language in Q&As format to make dealers, professionals, taxman, academicians, students etc. understand the GST laws in simple manner. There are 700+ slides under various chapters for your reading and enriching knowledge.


Lawgics-Judgments

GST Daily

Synopsis: Court directed Department to intimate the total outstanding statutory dues till date of GST RC cancellation and restore such ...
Synopsis: It is the choice of petitioner to either file appeal u/s 107 or revision u/s 108 against orders passed ...
Synopsis: The Department can proceed under Section 35(6) or 73 or 74 of the UPGST Act instead of Section 130 ...
Synopsis: Orders issued under Section 73 of the CGST/SGST Acts must carry the digital or manual signature of the officer ...
Synopsis: GST RC cancellation order was passed with retrospective effect from 01.07.2017 for the only reason set out in the ...
Synopsis: Since the GST portal for filing Form ITC-02 was non-functional in 2017, faulting the Petitioner for not filing it ...
GST to be paid on entire increased rent received for period 01.09.2005 to 31.08.2022: AAR 01 Aug 2024 ...
HC condoned delay for filing Form ITC-01 and directed AO to permit assessee to file it ...
HC remanded matter as tax liability was imposed due to inadvertent error while filing GSTR-3B ...
Refund application for excess GST paid by recipient on construction services not maintainable; HC dismissed writ petition ...
Detention of goods in transit without finding any intention to avoid tax is unjustified: HC ...
HC set-aside demand of late fee as assessee filed GSTR-9C before 1-4-2023 but benefit of amnesty scheme was given thereafter ...

Lawgics-GST Notes

Lawgics – serial no. 164

Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec.168A and interpretation thereof ...

Lawgics – serial no. 163

Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec.168 and interpretation thereof ...

Lawgics – serial no. 162

Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec.167 and interpretation thereof ...

Lawgics – serial no. 161

Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec.162 and interpretation thereof ...

Lawgics – serial no. 160

Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec.162 and interpretation thereof ...

3 comments

comments user
Jignesh r khatri

Nice

comments user
Shiv Kumar Bhuwania

Really commendable.
So positive approach .

comments user
Nitin Bhavsar

Most important and effective information shared by your team
Thanks alot, request send the future updates and guide me in respect of GST laws

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