Latest update 24.01.2025

A. Amendment

GST

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Notification no. 08/2025 – Central Tax dated 23.01.2025

CBIC issued Notification no. 08/2025 – Central Tax dated 23.01.2025 to waive the late fee on non-filing or delay filing of GSTR-9C for the year since 2017 to 2023 if they are filed on or before 31.03.2025.

GSTN-Implementation of mandatory mentioning of HSN codes in GSTR-1 & GSTR 1A

GSTN issued advisory on implementation of reporting HSN codes in GSTR-1 using dropdown facility in the portal replacing manual entry of HSN.

Income tax

Circular No. 01/2025 dated 21.01.2025

CBDT issued Circular No. 01/2024 dated 21.01.2025 providing Guidance for application of the Principal Purpose Test (PPT) under India’s Double Taxation Avoidance Agreements.

DGFT

DGFT Notif. 51/2024-25 dt 20.01.2025

DGFT issued Notification No. 51/2024-25 dated 20.01.2025 regarding Extension in “Free” Import Policy of Turi/Pigeon Peas (Cajanus Cajan) (ITC(HS) 0713 60 00] under ITC (HS) 2022, Schedule – I (Import Policy) till 31.03.2026.

B. Article

Proceedings under Section 73 of the CGST Act imposing interest and penalty on availment of Credit under wrong head not maintainable

The Hon’ble Kerala High Court in the case of RejimonPadickapparambil Alex allowed the appeal filed against the judgment passed by the Hon’ble Single Judge Bench thereby holding that the availment of ITC under wrong head is a technical mistake and would not fall within the purview of wrong availment of ITC, therefore, the initiation of proceedings for levy of interest and penalty under Section 73 of the CGST Act cannot be initiated in the said case.

Gurugram CJM Court declares arrest is illegal by GST Officer

The Learned CJM in the case of CGST vs Mr. Yogesh Gupta declared the arrest by the GST officer illegal as the ground of arrest not informed in a proper manner and merely a formality was done by the prosecution by providing grounds of arrest in writing. The Court noted that the prosecution was under obligation to comply with the provisions of Section 41, 41A of the Cr.PC /Section 35 of the BNSS Act before arresting the accused but the same has not been complied and as such, arrest of accused cannot be termed as legal.

C. Tax in Media

GST

Budget 2025: Dry fruit traders demand import duty rationalization and cut GST from 18 per cent to 5 per cent

The Nuts and Dry Fruits Council of India (NDFC), an umbrella body of the country’s dry fruit traders, on Wednesday urged the government to rationalise the import duty on walnuts on a per kg basis, reduce GST to 5 per cent and introduce a production-linked incentive (PLI) scheme for the sector in its pre-budget proposals.

Bharti Hexacom faces Rs.1.73 cr penalty over input tax credit irregularities

The Assistant Commissioner, Central Goods and Services Tax Division, Jaipur East levied a penalty of Rs.1,73,01,027/- on Bharti Hexacom Limited for an alleged irregular input tax credit claimed during the financial year 2017-18 to 2022-23, according to the Company’s regulatory filing.

Andheri woman held in Rs.325 crore GST fraud case

The Directorate General of GST Intelligence (DGGI), Bengaluru zonal unit, arrested Andheri’s Ritu Minocha (49) Monday for allegedly being a key player in a Rs. 325 crore GST fraud.

No small fry! Malayalis’ beloved banana fritter caught in tax tangle

The batter is leaving a bitter aftertaste! The humble banana fritter, known to Malayalis variously as ‘pazhampori’, ‘ethakkaappam’, ‘vazhakkappam’, etc., depending on where in Kerala you ask, finds itself caught in a tax tangle. The beloved fritters are being slapped with a hefty 18% GST, while their cheeky country cousin, the ‘unniappam’ — those adorable mini browns — enjoy a leisurely life in the cozy 5% tax slab.

Provident Fund EPFO

Relief for EPF members: No documents required in new simplified process by EPFO to update these profile related details

The Employees’ Provident Fund Organization (EPFO) has significantly simplified the process of updation of member profiles, which can benefit Rs.3.9 lakh members with pending requests. Such members can now cancel pending requests and resubmit them under the simplified process.


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