onlinetaxupdate team wish to express sincere thanks to all the readers, authors, subscribers for the support extended to us.
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Newsletter 117 dated 15.04.2024
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Dear Reader,
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Please find newsletter for your reading and reference.
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Index of the Newsletter
- Recent updates
- Article
- Lawgics by Ms.Nidhi Aggarwal
- GST Notes by CMA Anil Sharma
- GST Daily by CA Pradeep Modi
- GST/IT/Customs in media
- Latest Update - Recap
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CBIC issued clarification via F. No. CBIC-20016/75/2025-GST dated 25.09.2025 on requirement of separate GST registration for importers storing goods in Warehouses in other States
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Department of Trade and Taxes, New Delhi issued Circular No. F.IV/42/T&T/Admn./Misc./2025/8464-67 date 23.07.2025
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Several instances have come to the notice of the Competent Authority that GSTIs/ Field Functionaries to whom the physical verification visit of 'High Risk Score' Registration Application are marked, are not submitting the verification reports on time and in some cases the report is submitted with remarks that the address mentioned in the ARN is not in their jurisdiction.
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The Competent Authority has taken a serious note of the aforementioned conduct of officials and directed that it is imperative upon the GSTI to whom the visit is marked, to conduct the visit and submit the report timely.
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Any dereliction shall be viewed adversely and invite strict action as per rules.
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Directorate General of Goods & Services Tax (DGGST), South Zone, Chennai, is conducting a nationwide study on demand notices and adjudication orders to strengthen the working regime and promote a more trader-friendly ecosystem. The objective is to identify procedural gaps, understand root causes, and recommend reforms to enhance fairness, consistency, and administrative efficiency in adjudication.
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This initiative is also aligned with the broader goal of improving the Ease of Doing Business, by ensuring that tax administration practices are transparent, predictable, and minimally intrusive for taxpayers.
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As part of this study, a virtual interactive session has been scheduled with your association and members on 23.07.2025 (Wednesday) at 3:0 PM. The objective of the session is to solicit feedback and practical suggestions from trade and industry stakeholders, based on your experience with Show Cause Notices (SCNs), personal hearings, and adjudication orders.
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You are requested to kindly:
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- Share the names and contact details of participants from your association who will join the meeting;
- Come prepared with inputs highlighting specific concerns or patterns observed in SCNs and adjudication orders.
- Supplement the discussion, if possible, with case examples or material that could add depth and value to the deliberations.
The link for the virtual meeting will be shared with the confirmed participants in due course. We look forward to your valuable contribution to this important initiative.
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Central Board of Indirect Taxes and Customs (CBIC) issued Instruction no. 11/2026-Customs dated 23.06.2026 regarding Establishment of Green Channel for Customs Clearance of Pollution Response Equipment and Materials during Oil and Hazardous and Noxious Substances (HNS) Spill Emergencies
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Central Board of Indirect Taxes and Customs (CBIC) issued Corrigendum on 12.06.2026 to Notification no. 45/2025 -Customs dated 24.10.2025 -
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G.S.R…(E).- In the notification of the Government of India, Ministry of Finance (Department of Revenue) No. 45/2025-Customs, dated the 24th October, 2025, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 781(E), dated the 24th October, 2025, at page 291, in lines 12 and 14, for ‘1993’ read ‘1983’.
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CBIC issued Notification No. 58/2026-Customs (N.T.) dated 22.06.2026 to hereby appoint the officer to exercise the powers and discharge the duties conferred on the officers for the purpose of adjudication of the show cause notices.
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Export consignments to West Asia will continue to receive enhanced insurance cover against payment defaults until September 30, the Directorate General of Foreign Trade (DGFT) said in a notification on Monday.
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Earlier, the enhanced cover for exporters taking credit risk insurance from Export Credit Guarantee Corporation (ECGC) was available for shipments to West Asia sent between March 16 and June 15.
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The enhanced risk cover announced on March 19 was part of the Resilience and Logistics Intervention for Export Facilitation (RELIEF) scheme under the Export Promotion Mission (EPM) to support exports to West Asia in view of the Iran war.
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"The eligibility timelines under Component II of the EPM RELIEF intervention are extended up to September 30, 2026 to support Indian exporters and mitigate logistics challenges arising out of the continuing West Asia Crisis," the DGFT said.
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Source: The Economic Times
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Directorate General of Foreign Trade (DGFT) issued Public Notice No. 17/2026-27 dated 04.06.2026 regarding Enlistment under Appendix 2E of FTP, 2023-Agency Authorised to issue Certificate of Origin (Non-Preferential)
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Directorate General of Foreign Trade (DGFT) issued Trade Notice 07/2026-27 dated 03.06.2026 regarding request for comments on alignment of Schedule-II (Export Policy) of ITC (HS), 2022 consequent to amendments introduced under the Finance Act, 2026
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Directorate General of Foreign Trade (DGFT) issued Notification No. 20/2026-27 dated 02.06.2026 regarding Applicability of Quality Control Orders (QCOs)/ BIS requirements on imports by Special Economic Zone (SEZ) Units and Developers - Amendment in Para 2.03(A)(iii) of FTP 2023
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Directorate General of Foreign Trade (DGFT) issued Notification No. 19/2026-27 dated 02.06.2026 regarding Amendment in import policy condition of specific ITC HS Codes covered under Chapter 71 of ITC (HS), 2022, Schedule - I (Import Policy)
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Press release ID 2279424 dated 30.06.26
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The Government had earlier provided a full Customs Duty exemption on imports of critical petrochemical products till 30th June 2026, as a temporary and targeted relief in view of the conflict in West Asia and the consequent disruptions in global supply chains.
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The exemption was provided to ensure sufficient availability of petrochemicals in the domestic market as Indian petroleum companies had been asked to concentrate on the production of LPG during this period. As the situation is gradually normalizing, to ensure a smooth and non-disruptive transition for the affected sectors, it has been decided to extend the said exemption by a further period of 15 days, that is, till 15th July 2026.The list of products covered remains the same as notified earlier.
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The Government remains committed to supporting India's manufacturing sector. As before, the exemption is expected to benefit a wide range of sectors dependent on petrochemical feedstock and intermediates, including plastics, packaging, textiles, pharmaceuticals, chemicals, automotive components and other manufacturing segments. This will also provide relief to consumers of final products.
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Link to previous press note issued:
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Press release ID 2279409 dated 30.06.2026
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In a major operation the officers of the Directorate of Revenue Intelligence (DRI) successfully dismantled a trans-border gold smuggling syndicate and seized 15 kg foreign-origin smuggled gold, valued at approximately Rs. 21.40 crore, operating from Delhi.
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DRI officers intercepted an international courier consignment originating from Thailand at Courier Terminal, Delhi. The consignment was in the name of a firm linked to a foreign national.
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A meticulous examination of the consignment declared as "worn gear", led to the recovery of eight disc-shaped pieces of foreign-origin gold, each weighing 1.5 kg, ingeniously concealed inside gear parts. In total, 12 kg smuggled foreign-origin gold was recovered from the courier consignment.
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Simultaneous searches conducted at the residence of the intended recipient and the alleged mastermind resulted in the recovery of two more identical disc-shaped pieces of foreign-origin gold, each weighing 1.5 kg.
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Four persons, including the mastermind, who is a repeat offender, and a foreign national have been arrested in relation with the case.
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Preliminary investigations also reveal that crypto-currency was being used to transfer the money across borders to finance the smuggling.
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Central Board of Direct Taxes (CBDT) issued notification no. 72/2026 dated 25.06.2026 to hereby approves deductions under section 45(3)(a)(i) of the Income-tax Act, 2025 and rules 32 and 34 of the Income-tax Rules, 2026 to the Public Health Foundation of India, Delhi (PAN: AABAP4445L) for Scientific Research under the category of University, college or other institution.
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Central Board of Direct Taxes (CBDT) issued notification no. 71/2026 dated 25.06.2026 to hereby approves deductions u/s 45(3)(a)(i) of the Income-tax Act, 2025 and rules 32 and 34 of the Income-tax Rules, 2026 to the University of Hyderabad (PAN: AAAAU8109M) for Scientific Research under the category of university, college or other institution.
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Central Board of Direct Taxes (CBDT) issued notification no. 70/2026 dated 01.06.2026 to hereby specifies the business (other than the business specified in Note 5(d)(i) of the said Schedule), which is engaged in the infrastructure sub-sectors mentioned in the Updated Harmonised Master List of Infrastructure sub-sectors, in the notification of the Government of India in the Ministry of Finance, Department of Economic Affairs number F.No.13/1/2025-IPP, dated the 19th September, 2025, published in Gazette of India, Extraordinary, Part I, Section 1, as a business for the purposes of Schedule V of the said Act.
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This notification shall come into force from the date of its publication in the Official Gazette.
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Central Board of Direct Taxes (CBDT) issued notification no. 69/2026 dated 30.05.2026 to provide deduction u/s 45(3)(a)(i) of the Income-tax Act, 2025 and rules 32 and 34 of the Income-tax Rules, 2026 to the National Institute of Advanced Studies, Bangalore (PAN: AAATN2269A) for Scientific Research under the category of University, college or other institution, for the purposes of section 45(3)(a)(i) of the said Act of 2025 and rules 32 and 34 of the Income-tax Rules, 2026.
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This notification shall be applicable to the National Institute of Advanced Studies, Bangalore for the tax years 2026-2027 to 2030-2031, subject to the conditions that it shall–
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(i) comply with the conditions specified in rule 34 of the Income-tax Rules, 2026;
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(ii) prepare statement under section 45(4)(a) of the Income-tax Act, 2025 for each tax year in Form No.15 and deliver or cause to be delivered to the Director General of Income-tax (Systems) or the person authorised by him on or before the 31st May, immediately following the tax year in which the donation is received, in accordance with rule 31 of the Income-tax Rules, 2026:
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(iii) furnish to the donor, a certificate in Form No.16 specifying the amount of donation in accordance with rule 31 of the Income-tax Rules, 2026.
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🌠 Many times, question is asked 🙄, whether GST Appeal document is physical required to be submitted to GST officer ( after submission online on portal ) ??
ANSWER => It depends upon two Cases as under ✅✅
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🌠 CASE I - Where the order appealed against is uploaded on GST Portal
- Here, after online filing of appeal in APL 01, provisional acknowledgment will be issued on portal. Then in few days Final acknowledgment, indicating appeal number, shall be issued in APL-02 online by authority.
- As per legal provision, in this case physical submission of appeal is not required.
🌠 CASE II - Where the order appealed against is not uploaded on GST portal.
- Here, after submission of appeal in APL 01 on portal, Appellant shall submit a self-certified copy of the said order within a period of 7 days from the date of online filing of APL-01 .
- Then final acknowledgment, indicating appeal number, shall be issued in APL-02 online.
- Accordingly in this case physically certified copy of order is required to be submitted ( here also, as per provision, physical submission of all appeal document is not required. Only certified copy of order is required to be submitted physically )
🌠 It is to be noted that - the appeal shall be treated as filed only when the final acknowledgement, indicating the appeal number, is issued.
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🌠 Our Recommendation
For practical purpose and for obtaining of Final Acknowledgement in Form APL 02 at earliest, it is suggested to submit Appeal document Physically also after online submission. This is important so, as many times submission runs in number of pages and same is difficult to upload on GST Portal.
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Author: Mr. Swapnil Munoot
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Summer Vacation 2024: A Remarkable Initiative
Hon'ble Supreme Court has taken a commendable step by listing specific categories of cases to be heard during the upcoming *Summer Vacation*. This thoughtful move aims to *reduce litigation* and streamline legal proceedings.
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Taxpayers, Take Note!
This proactive approach benefits everyone, including taxpayers. If you have any pending legal matters falling under these categories, seize this opportunity during the summer break.
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Let's appreciate the Hon'ble Court's efforts in such initiatives.
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Author: Mr. Vikash Agarwal
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The Hon'ble apex court has consistently emphasized the importance of promptly delivering judgments after hearings. If a judgment is not delivered within six months, parties may seek a rehearing by a different bench.
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An extract from a landmark ruling* underscores this urgency:
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"It is true, that for the High Courts, no period for pronouncement of judgment is contemplated either under the Code of Civil Procedure or the Criminal Procedure Code, but as the pronouncement of the judgment is a part of justice dispensation system, it has to be without delay. In a country like ours where people consider the Judges only second to God, efforts be made to strengthen that belief of the common man. Delay in disposal of the cases facilitates the people to raise eye-brows, some time genuinely which, if not checked, may shake the confidence of the people in the judicial system"
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Notably, the Hon'ble Supreme Court has managed to deliver judgments within 2-3 months for complex cases, including constitutional bench matters like Article 370 and Maharashtra State assembly...
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With just few days remaining in the attached case, is the Hon'ble Supreme Court exempt from the same six-month limitation period?
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CHIEF COMMISSIONER OF CENTRAL GOODS AND SERVICE TAX VS. M/S SAFARI RETREATS PRIVATE LIMITED
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Diary Number: 37367/ 2019 Filed on 16.10.2019
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Introduction:
As per Latest RCM Update:
These resolutions will take effect upon notification released on 11 July 2023 by the Central Board of Indirect Taxes and Customs (CBIC). 50th Meeting of the GST Council had made the following changes.
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1. Raw cotton provided by farmers to cooperative societies including kappa cotton, will now be subject to taxation under the reverse charge mechanism.
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2. Services rendered by a company’s director to the company in an individual or personal capacity will not be subjected to taxation under RCM.
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How Reverse Charge Mechanism works under GST Act
To understand how RCM under GST works, let’s first understand how Goods and Services Tax or any other Indirect Tax work.
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Typical working of Goods and Service Tax (GST):
Under GST, businesses are required to charge and collect tax on their supplies, and this tax is then remitted to the government. Here is a step-by-step explanation.
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The supplier of Goods and Services will add appropriate rate of GST to the invoice issued to the Recipient
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The recipient of the goods/services will pay the total amount including GST to the supplier
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The supplier then deposits the GST amount after adjusting input tax credit (if any) to the government on behalf of the buyer.
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RCM is a concept within the GST system where the liability to pay tax is shifted from the supplier of goods or services to the recipient (buyer) of those goods or services. In simple terms, it means that the buyer becomes responsible for paying the tax directly to the government instead of the supplier
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- The supplier of Goods and Services will issue a non-GST invoice to the buyer. This may be due to exemption or non-registration of GST by buyer.
- The buyer pays the amount excluding GST to the seller according to section 31(3)(g), under 9(3) or 9(4).
- The buyer then needs to issue a self-invoice along with the amount of GST payable on it.
- The buyer then deposits the GST amount to the government.
How can We Understand Reverse Charge System with an Example?
Let’s Understand this with an example of a reverse charge system.
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Cashew or (Kaju) falls under the list of goods that fall under reverse charge mechanism. Now let’s suppose a farmer produces cashew worth Rs 20 lakh annually and sells it to a large food processing company that packages it and sells it.
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Since the farmer’s turnover is less than GST threshold, he would not have registered under GST. Hence the company can technically avoid paying of GST on purchases of cashews at small quantities from different agriculturalist who are not registered under GST or having below turnover. Due to this gap, even after Cashew being a non-essential edible item is exempted from Goods and Service tax.
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Therefore, the government introduces Reverse charge mechanism (RCM) under GST rule for Cashews. Now instead of agriculturalist, the purchaser is liable to pay GST on purchasing cashews at applicable rates. It won’t matter if the farmer (seller) is registered or not or the amount exceeds threshold limit or not.
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Reverse Charge Mechanism is applicable in 3 major scenarios as per conditions specified by CBIC.
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Sections 9(3), 9(4), and 9(5) of CGST and SGST Act deal with reverse charge situations within the state (Intrastate). On the other hand, for IGST (interstate), the rules are outlined in sections 5(3), 5(4), and 5(5) of the IGST Act.
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RCM is Applicable
CBIC specifies certain goods and services on which GST should be charged on reverse charge mechanism. When a registered dealer purchases these specified goods or services from an unregistered dealer, the recipient (registered dealer) becomes liable to pay the GST directly to the government under RCM.
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Situation 1.
Who is liable to pay RCM in the case of Recovery Agent?
Mr X a recovery agent supplying recovery loan services to HDFC Bank.
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Here HDFC bank to pay RCM under Section 9(3) of CGST ACT 2017.
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Mr Yadav a Recovery agent is supplying recovery of loan services to business person Here Yadav has to pay GST as per section 9(1) of the CGST ACT 2017.
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Situation 2
Who is liable to pay GST under RCM in the case of Direct Selling Agent?
Situation 3
What will be the liability under RCM in the case of Sponsorship Services
- Venus private limited, Chennai, agrees to sponsor a sports event organized by Rotary Club in Chennai. Venus Private Limited has paid an amount of Rs. 5,00,000 for such sponsorship of the sports event. Consequently, said event was named after the brand name of Venus Private Limited. Examine who is the person liable to pay tax in the given case.
- Vinayaga Associates provided sponsorship services to TNPL Cricket Academy, an LLP. Determine the person liable to pay tax in this case.
i) Notification no 13/2017 CT (R) dated 28.06.2017 as amended (hereinafter referred to as reverse charge notification), provides that sponsorship services provided by any person to a body corporate or partnership firm located in the taxable territory, shall be liable to GST under reverse charge in the hands of recipient.
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In the First Case Rotary Club Chennai, is the supplier of sponsorship services which is receiving the consideration in the form of sponsorship fee of Rs.5,00,000 from Venus Private Limited, against the provision of sponsorship service. Since the recipient of sponsorship services-Venus Private Limited is a body corporate, GST on said services is payable by the recipient- that is Venus Private Limited, under reverse charge.
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(ii) In the second situation, services provided by any person by way of sponsorship to anybody corporate/ partnership firm, GST is liable to be paid under reverse charge by such body corporate/ partnership firm located in the taxable territory. Further, for the reverse charge purposes, Limited Liability Partnership formed and registered under the provisions of the LLP Act, 2008 is also be considered as a partnership firm. Therefore, in the given case, TNPL Cricket Academy is liable to pay GST under reverse charge.
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Situation 4
In the case of providing Security Services:
- If an individual Mr Shahabuddin provides security services to Naga Limited a registered dealer under GST Act 2017- Naga Limited has to pay GST under RCM as per the provisions of section 9(3) of the CGST ACT2017.
- Raj Scan Associates a partnership firm provides security services to one Raja Ganapathy traders who is a composition Dealer registered under GST ACT – then in this case Raj Scan Associates has to pay GST as per the provisions of Section 9(1) of the CGST ACT 2017.
- Moorthy an individual provides security services to a local authority solely registered under TNGST Act to deduct TDS u/s 51 then in this case Moorthy has to pay GST as per Section 9(1) of the CGST ACT 2017
- Kannika Limited provides security services to Patel Limited, a registered person under CGST ACT 2017 in this case Kannika limited has to pay GST as per section 9(1) of the CGST ACT
- Mr. Vikki Anand provides such services to Jana Plastic stores an unregistered person – in such case Vikki Anand has to pay as per the provisions of section 9(1) of the said Act.
Situation 5
What is the liability in the case of GTA / Renting of Motor Vehicle?
1. XYZ provides GTA services to PQR (Registered Person under GST). XYZ has not opted for forward charge for F.Y. 2022-23.
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- Is PQR liable to pay GST on RCM basis on above services?
- At What rate GST will be applicable?
- Can PQR avail credit on above services?
Yes, RCM Applicable GST Rate – 5% PQR can avail ITC
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2. Patel roadways provides GTA services to PQR (Registered Person under GST). Patel roadways charges Rs. 700/- for the entire transaction.
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Patel Roadways has not opted for forward charge. Is PQR liable to pay GST on RCM basis on above services?
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RCM Applicable at 5% Notification No. 4/2022 Central Tax (Rate) dated 13-07- 2022, the limit of Rs. 750/- / 1500/- is omitted.
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3. Mr Ramlal owns a goods transport vehicle in Pune, Maharashtra provides services of transporting goods within the city to PQR Limited (Registered under GST). Mr Ramlal does not issue any consignment note. Is PQR liable to pay GST on RCM basis on above services
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Answer: Local Transport is exempt from GST. Thus, GST not applicable.
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4. Mr Manokar Lokia owns a goods transport vehicle in Pune, Maharashtra. Mr Manokar Lokia provides services of transporting goods within the city and outside the state to PQR Limited (Registered under GST). Mr. Manokar Lokia does not issue any consignment note.
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Is PQR liable to pay GST on RCM basis on above services?
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Mr Manokar Lokia is transporting goods out of the state, whether it can be said as local transport?
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It is very difficult to prove local transport. Merely, consignment note is not issued that does not mean that Mr Manokar Lokia is not a GTA. It is always better to charge GST on RCM basis in such cases and avail input tax credit.
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5. XYZ provides GTA services to Kamalesh enterprises (Registered Person under GST). XYZ charges Rs. 1000/- for the entire transaction. XYZ also charges Rs. 50 GST on its invoice and collects Rs. 50/- from Kamalesh Enterprises
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XYZ has not opted for forward charge.
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Is Kamalesh Enterprises liable to pay GST on RCM basis on above services?
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As per Section 9 of CGST Act, 2017, liability to pay tax is on Kamalesh enterprises. This liability cannot be shifted merely because GTA collected tax.
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Kamalesh enterprises should not pay Rs. 50/- to XYZ and instead pay GST on RCM basis. GST to be calculated on Rs. 1050/- if Rs. 50 paid
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6. Sai Krupa roadways provides GTA services to Yadav mangal enterprises (Registered Person under GST). Sai Krupa roadways charges Rs. 1000/- for the entire transaction. Sai Krupa roadways also charges Rs. 50 GST on its invoice and collects Rs. 50/- from Yadav mangal enterprises.
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Sai Krupa roadways has opted for forward charge.
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Is Yadav Mangal enterprises liable to pay GST on RCM basis on above services?
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7. Ahamed Roadways provides GTA services to Jaffar khan (Registered Person under GST) and charges Rs. 1000/- for the entire transaction. Ahamad Roadways issues invoice to Jaffar Khan on 25th February 2023.
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- Ahamad Roadways has not opted for forward charge.
- Jaffar khan booked the invoice issued by Ahamad Roadways on 1st March 2023
- The payment of above invoice was made on 28th February 2023
- What is the time of Supply for Jaffar Khan?
- In which month GSTR-3B, Jaffar Khan should pay GST on above transaction?
- What is the due date of that GSTR-3B?
Ans: Time of Supply – Payment date or Entry Date whichever is earlier, thus, 28th February 2023. RCM to be paid in February 2023. Due date – 20th March 2023 for Monthly filers & payment date will be 25th March 2023 for QRMP.
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8. Nariman transporters provides GTA services to Mukesh. BOTH are registered under GST. Nariman is located in Gujarat and Mukesh is situated in Maharastra. Nariman has not opted for forward charge. Mukesh wishes to know with, whether to charge CGST SGST or IGST?
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Ans: As Nariman is registered person and located in Gujarat, place of supply is MH, thus, it is a interstate supply and IGST should be paid by Mukesh.
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9. Black panorama is in the business of renting of motor vehicles. The motor vehicles are specially designed from a unique metal called vibranium.
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Mr. Black Panorama is registered as a partnership firm wide name “Wakanda Forever”. On 28th February 2023, Black Panorama rented motor vehicle to James Jerald. Jerald has registered his company under the companies Act, 2013 wide name Winfred solutions. Is RCM applicable on above transaction?
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Yes, Reverse Charge Mechanism is applicable
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10. Mr. Black Panorama is in the business of renting of motor vehicles. The motor vehicles are specially designed from a unique metal called vibranium.
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Mr. Black Panorama is registered as a partnership firm wide name “Wakanda Forever”. On 28th February 2023, Black Panorama rented motor vehicle to Doctor Michael. Doctor Michael has a partnership firm wide name Home for rescue from Madness. Is RCM applicable on above transaction?
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Reverse Charge Mechanism is not applicable.
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Situation 6
RCM on Advocate Services
Mr. Ananda Padmanaban an Advocate provides legal services to kalanithi private limited (A registered person) through its company ABC Private Limited.
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ABC private limited is not registered under GST.
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Whether Kalanithi private limited is liable to pay RCM on above services?
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ABC Private Limited is a body corporate and thus, has to pay GST on forward charge basis. RCM applicable only if services are provided by individual lawyers or a firm of lawyers.
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Situation 7
RCM on Renting of Residential Dwelling Residence:
RCM on renting of residential dwellingis not defined under the GST Act, 2017. So we will have to consider this in common parlance.
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“In normal trade parlance, 'residential dwelling' means, any residential accommodation, but does not include hotel, motel, inn, guest house, campsite, lodge, house boat, or like places meant for temporary stay.”
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Residence Accommodation means a place of human habitation, such as a transient dwelling establishment, apartment, condominium, house, manufactured home, or townhome.
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Transient dwelling establishment means and includes any place such as a hotel, motel, motor hotel, resort, tourist court, tourist camp, rooming house, boarding house, inn, hostel, and similar facilities by whatever name called, consisting of two or more dwelling units were sleeping accommodations, linens, and cleaning services are provided for transients or tourists provided, however, that the term shall not be construed to include apartments, and similar facilities if occupancy of all dwelling units is on a permanent basis.
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1. Mr Karthick Subramanian is a Chartered Accountant and is registered under the TNGST Act, 2017. He lives in a rented house and pays monthly rent of Rs. 20,000/-
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Whether GST is payable by him on RCM basis on the above transaction?
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RCM is not applicable as per the case law Seema Gupta Vs Union of India (In the High Court of New Delhi dated 27th September 2022)
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2. Mr Karthick subramanian is a Chartered Accountant and is not registered under the TNGST Act, 2017. He lives in a rented house and pays monthly rent of Rs. 20,000/-. Mr Karthick subramanian has occupied this house on rent from Mr. Ramanathan who is also not registered under TNGST Act 2017.
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Whether GST is payable by him on RCM basis on the above transaction?
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NO as both the parties are not registered under TNGST NO RCM
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3. Anand Mathew is a Chartered Accountant who is registered under the KGST Act, 2017. He rented commercial premises from Mr. Babulal who is also registered under the KGST Act, 2017.Whether GST is payable by him on RCM basis on the above transaction?
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As both are registered and the premises is let out for commercial purpose, being Commercial Property is under forward charge, thus, GST shall be collected and paid by Mr. Babulal on forward charge basis.
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4. Anand Mathew is a Chartered Accountant who is registered under the KGST Act, 2017. He rented commercial premises from Mr. Babulal who is not registered under the KGST Act, 2017.Whether GST is payable by him on RCM basis on the above transaction?
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Being the Commercial Property GST is under forward charge, however, there are multiple views on applicability of RCM on above transaction (Debatable issue)
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Situation 8
RCM on services provided by an artist
Mr. Allu Arjun is a theatre actor by profession. He signed a contract for theatre drama “Pushpa – The Rule” on 28th February 2023 with Muttamsetty Media (Production company) He will be paid Rs. 10,000/- per show for providing his services as a theatre actor Is RCM applicable on above transaction?
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Situation 9
RCM on Import of Services – IGST Act
Sanjay Agarwal is engaged in manufacturing of mobiles in India. He is registered under the Kerala goods and service Act, 2017 vide name “mobile world”. He wanted to design a logo for his company and thus, he took consultancy of Mr. Binu Joseph. Mr. Binu Joseph is situated in U.S.A and registered in U.S.A vide name “Kerala land of God”. Mr. Binu Joseph charged $10000 for designing the logo. Is RCM applicable on above transaction?
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As it is import of service in India, RCM is applicable.
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Conclusion:
Reverse Charge Mechanism under GST is slightly complex to understand. However, in simple words it is nothing but shifting the tax liability from supplier to Recipient. RCM is necessary to ensure tax collection even if the supplier is not registered or eligible to pay GST. It prevents tax evasion and promoting compliance. Every business house that needs to pay tax under Reverse Charge mechanism needs to get registered under GST, irrespective of the threshold. The time of supply of goods and services under GST Act 2017 - RCM is generally the earliest of receiving of goods or services /Payment, 30-60 days from date of invoice, or date of RCM entry in books of accounts. Accounting entry for transactions under reverse charge mechanism (RCM) in recipients’ books must mention both input tax and output tax.
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3. Lawgics by Ms.Nidhi Aggarwal
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Ms. Nidhi Aggarwal is delighted to present judgment with a great vision to spread complex GST law in a simple manner amongst the taxpayers, tax professionals, students and knowledge seeker.
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Recently added notes are listed below:
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4. GST Notes by CMA Anil Sharma
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1) Chapter-5 of IGST Act containing 44 slides is added in the Notes section'. It covers POS for inter state transactions including export.
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Authored by CMA Anil Sharma Sir, with a vision to simply the complex GST Law for taxpayer, professional, taxmen etc.
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5. GST Daily by CA Pradeep Modi
CA Pradeep Modi is presenting judgment analysis under title 'GST Daily - Stay yourself updated'
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THE HON'BLE ALLAHABAD HIGH COURT IN THE CASE OF Vibhuti Tyres V/s State of U.P., decided on 7-5-2025
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✔️ Is it justified that GST order with higher demand than show-cause notice?
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👉 The Hon'ble High Court Judgement:-
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✔️ Where in show-cause notice amount representing tax, interest and penalty was indicated as Rs. 8,81,080, but in order, much higher demand was raised at Rs. 32,97,336, same was in violation of section 75(7); matter was to be remanded back.
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Section 75 of Central Goods and Services Tax Act, 2017
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6. GST/Income Tax in Media
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Now that the income tax return filing time is here you can start the process by first preparing your tax return information and data.
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When the Goods and Services Tax (GST) was implemented on July 1, 2017, one of its central promises was to eliminate tax cascading and allow seamless flow of input tax credit (ITC) across the value chain.
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In a dramatic twist, the Central Bureau of Investigation (CBI) on Tuesday arrested senior IAS officer Pardeep Kumar on the very day he retired, tightening its grip on the massive Rs 593-crore Haryana government funds scam.
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Centre has extended the last date for filing appeals before the Goods and Services Tax Appellate Tribunal (GSTAT) to July 31, 2026, giving taxpayers an additional month to submit their cases after a surge in filings led to technical difficulties on the GSTAT portal. The extension applies to appeals filed under Section 112(1) read with Section 112(3) of the Goods …
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GST & IDT Committee has requested the Chairman, IDT Committee, ICAI, New Delhi to urgently represent before the respective forums for the date extension of GSTAT, i.e., 30-Jun-2026.
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Tata Steel Limited said tax authorities have filed an appeal seeking restoration of penalties worth Rs. 368.72 crore that were earlier dropped in a GST adjudication order
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Tax professionals, chartered accountants and industry bodies have urged the Finance Ministry to extend the filing window, warning that persistent technical glitches on the GSTAT portal could prevent thousands of taxpayers from filing their appeals before the deadline.
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Businesses shifting their principal place of business to a new GST jurisdiction will not have to restart pending tax proceedings..
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On the occasion of 9th GST Day to be celebrated on 1st July, 2026 the CBIC has decided to grant Certificate of Meritorious Service (CBIC-CMS) to the following officers:
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MCTC made a representation to FM Smt. Nirmala Sitharaman, on 26.06.2026 requesting an extension of the deadline for filing GSTAT appeals from 30th June 2026 to 31st December 2026.
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Sources indicated that Das is being considered for the post of Union finance minister, while the incumbent , Nirmala Sitharaman, is expected to be shifted to the human resource development (HRD) ministry.
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Kolkata is likely to host the 57th meeting of the GST Council next month, sources said, although the Union Finance Ministry has not yet officially confirmed the venue or the schedule.
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KSCAA has submitted a representation highlighting practical and procedural issues faced by taxpayers and professionals in relation to GSTAT...
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Nine years after the rollout of the goods and services tax (GST) regime, businesses have largely embraced India's biggest indirect tax reform, with 99% reporting a positive or neutral experience, according to a Deloitte India survey.
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A Kanpur man is making headlines after he received relief from the Income Tax Appellate Tribunal (ITAT) in a case involving a Rs 1.95 crore trading loss incurred through his wife’s account.
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The Uttar Pradesh Electricity Regulatory Commission (UPERC) has ruled that the reduction in GST on renewable energy equipment from 12% to 5% will be treated as a “Change in Law” event under power purchase agreements signed under the PM-KUSUM Component-C2 scheme. In a suo motu order issued on June 23, the Commission said the GST reduction, effective September 22, 2025, …
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Sales Tax Bar Association (Regd.) (STBA) made representation for extension of the time limit for filing appeals before the Goods and Services Tax Appellate Tribunal (GSTAT) vide letter reference STBA/2026/25 dated 25.06.2026
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GSTAT Bar Association, Delhi made a representation before CBIC vide Letter dated 20.06.2026 seeking extension of the last date for filing appeals before GSTAT.
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Taxation Bar Association, Agra represented by General Secretary Adv. Akhilesh Bhatnagar made representation to Hon'ble Smt. Nirmala Sitharaman vide Letter dated 22.06.2026.
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Advocates' Tax Bar Association address representation to Hon’ble Smt. Nirmala Sitharaman seeking extension of the last date for filing appeals before GSTAT.
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Name of the Officers coming in and going out - GST & CX Zone wise
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The Lucknow Crime Branch busted an organised GST fraud network allegedly involved in creating fake firms, obtaining fraudulent registrations and facilitating tax evasion through bogus input tax credit (ITC) claims.
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A study conducted by the Centre for Multi-Disciplinary Development Research (CMDR), Dharwad, found that while many people are not fully familiar with the technical aspects of the GST, they largely recognise its benefits in improving transparency, widening the tax base and making the tax system more organised.
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BHARAT METAL EXCHANGE LTD. wrote letter on 22.06.2026 to The Chairman, CBIC, Ministry of Finance, Government of India, New Delhi
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Five people have been booked for allegedly being involved in a fake GST invoice racket worth Rs 3,000-crore, police said on Saturday. The case was registered on the complaint of Enforcement Directorate assistant director Suraj Kumar Yadav.
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Commercial Taxes Department, Telangana issued Press Note dated 16.06.2026 regarding fraudulent activities under the GST regime.
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The recent order by the Hyderabad bench of the Cestat is expected to bring greater clarity on the tax treatment of delayed payment charges recovered from broker's client for share purchases, according to experts.
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ACB arrested a State Tax Inspector of the GST department for allegedly accepting a bribe of Rs.10,000 from an applicant seeking a GST registration number.
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VB has submitted a chargesheet against Assistant Commissioner of CGST, Jalandhar, before an additional district and sessions judge in Mohali.
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In a move to improve efficiency, transparency and taxpayer services, the Delhi Government has launched a comprehensive two-week training programme for officers and employees of the Trade and Taxes Department involved in Goods and Services Tax (GST) administration.
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Kerala Kochi: The Vigilance has found serious lapses in the functioning of the GST audit department in Ernakulam district, which has the highest GST revenue in Kerala.
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The Commercial taxes department arrested T.A. Aamir Hasan, director of Shah Batteries, for allegedly claiming fraudulent input tax credit (ITC) worth Rs. 98.47 crore under the Goods and Services Tax (GST) regime.
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E-commerce major Flipkart India has moved the Kolkata High Court with a plea to grant the company GST exemption on delivery charges by treating its services as those provided by a goods transport agency (GTA). This petition has been filed after the West Bengal Appellate Authority for Advance Ruling (WBAAAR) rejected the company’s attempt to claim GST exemption by classifying …
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The next meeting will take up issues arising with regards to inverted duty structure (IDS) of different sectors, officials say.
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E-way bill generation under the goods and services tax (GST) regime rose to 136.08 million in May, a nearly 11 per cent increase from 122.65 million in the corresponding month last year.
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Zomato parent company, Eternal, has received a Rs 6.4 crore Goods and Services Tax (GST) demand notice from the Deputy Commissioner, State Special Circle-I, Andhra Pradesh. The tax authorities have also demanded interest of Rs 2.4 crore from Zomato and Blinkit’s parent firm.
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In a move aimed at ensuring uniform implementation of the Goods and Services Tax (GST) regime and reducing compliance ambiguities for taxpayers, the state cabinet on Tuesday approved amendments to
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Andhra Pradesh Chief Minister N Chandrababu Naidu on Tuesday directed officials to fully utilise technology and AI to improve GST, other tax collections and the overall revenue administration.
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CBIC is drafting rules to operationalise Section 11A of the CGST Act, a provision that allows the government, on the GST Council's recommendation, to waive tax dues for an industry in exceptional cases, according to two government sources familiar with the matter.
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The Reserve Bank of India (RBI) has restored the time limit for realisation of export proceeds to nine months from 15 months, as part of a broader package of measures aimed at strengthening India's external sector and supporting foreign exchange inflows.
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A tax consultant from Palghar allegedly duped his distant relative from Junnar to the tune of Rs45 lakh by failing to pay GST (goods and services tax) on his behalf between 2023 and 2025. The Junnar-based soybean trader lodged a complaint with the local police on Friday.
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Federation of Industrial and Commercial Organization (FICO) has written to Finance Minister Harpal Singh Cheema to press for release of GST refunds, flagging a delay in the process.
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Government mandates higher education institutions to levy forward tax on college affiliation charges, sparking concern that escalating costs may ultimately burden students financially.
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Commerce ministry has convened a meeting of stakeholders on June 30 to discuss issues related to special economic zones (SEZs), including reforms aimed at harmonising export promotion schemes and easing business operations in the enclaves.
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The meeting will focus on issues related to the harmonisation of export promotion schemes and SEZ reforms, an official told news agency PTI.
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The issues expected to figure in the deliberations include INR payment for SEZs to domestic tariff area (DTA) services; job work by SEZ units for DTA without linkage to exports; import substitution; reforms in free trade warehousing zones; and measures to further promote ease of doing business in these enclaves.
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The government has constituted a 17-member committee to recommend broader reforms to the SEZ policy.
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It is also undertaking a background study on harmonising various export promotion schemes, including SEZs, export-oriented units (EOUs), Manufacturing and Other Operations in Warehouse (MOOWR), Advance Authorisation (AA), Export Promotion Capital Goods (EPCG), and Duty Free Import Authorisation (DFIA).
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The committee will submit a concept paper recommending a roadmap for broad-based and comprehensive reforms under a proposed SEZ 2.0 policy.
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The move assumes significance as the SEZ law was enacted in 2005 under a different trade policy environment, while global trade conditions have since undergone major changes.
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SEZs are treated as foreign territories for laws relating to customs, including trade and import duties, with restrictions on duty-free domestic sales.
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Exports from these zones declined to $133.45 billion in 2025-26 from $172.07 billion in 2024-25. India currently has 276 operational SEZs housing 6,695 units.
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Source: The Times of India
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The Union government on Tuesday granted a six-month extension to the tenure of Central Board of Direct Taxes (CBDT) Chairman Ravi Agrawal till December 2026.
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Several important financial changes are set to take effect on July 1, 2026. These changes could impact taxpayers, bank customers, credit card users, passport applicants and Aadhaar card holders.
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When Mr. Yadav from Kanpur filed his income tax return (ITR) for FY 2018-19, he combined his wife's stock market and F&O trading losses with his own income under clubbing provisions (Section 64(1)(iv)) and claimed a set-off, thereby reducing his total tax liability.
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Taxpayers who have accidentally deposited tax deducted at source (TDS) challans under the wrong financial year during transition to the new Income-tax Act, 2025 will have to rely on the old TRACES portal to correct the mistake.
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As the ITR filing season for AY2026-27 gathers pace, salaried taxpayers need one of the most important documents to file their tax returns: Form 16.
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The Income Tax (I-T) Department has introduced Form 168, a new version of the Annual Information Statement (AIS) form, under the Income-tax Rules, 2026.
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Net direct tax collections grew 14.64% to Rs 5.21 lakh crore in the current fiscal till June 17, aided by healthy growth in both corporate and non-corporate tax receipts, official data showed on Thursday.
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In a peculiar case, income-tax officials during reassessment considered the entire income reflected in Form 26AS as taxable in the hands of a Mumbai based taxpayer. However, no credit was given for tax that had been deducted at source (TDS). The Mumbai bench of the Income Tax Appellate Tribunal (ITAT) has ruled that once income reflected in Form 26AS is …
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The Income Tax Department’s Rajasthan region Friday on May 22, 2026 launched ‘PRARAMBH 2026’, a nationwide awareness campaign on the New Income-tax Act, 2025, and the Income-tax Rules, 2026, with a mega outreach programme at Aayakar Hall, NCRB, Jaipur, under the theme ‘Bridging Borders and Building Trust’. Addressing reporters ahead of the event, principal chief commissioner of Income Tax, Rajasthan, …
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The Karnataka State Chartered Accountants Association (R) (in short `KSCAA’), established in 1957 and registered under the Karnataka Societies Registration Act, represents a wide body of Chartered Accountants across the country.
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CBDT has said a major compliance change is mandatory disclosure of bank balances under the revised income tax return forms for taxpayers filing ITR-4 for Assessment Year (AY) 2026-27.
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The Income Tax Department’s surveys and spot verifications in Punjab, Haryana, Himachal Pradesh, Chandigarh, Jammu and Kashmir and Ladakh have revealed over 2.5 lakh property transactions worth ₹3.12 lakh crore in this region in the last one year that were either not reported or reported with the wrong PAN details, familiar with the development said.
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The new Income Tax Act has placed a major focus on more "data-driven" reporting by companies, which, in the short-to-medium term, is likely to lead to more tax disputes, according to tax consultants.
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Income tax provisions in India come with a range of benefits for senior and super senior citizens, such as higher basic exemption limits and certain compliance relaxations.
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Since yesterday many chartered accountants and taxpayers are saying that taxpayers, including individuals, have been getting nudge emails from the income tax department about advance tax. The nudge email mentions that the Income Tax Department has reason to believe that the taxpayer’s advance tax payment doesn’t match up with their financial activities.
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SBI Life Insurance Company has received an income tax assessment order demanding Rs 537.75 crore for the financial year 2023–24, the company said in an exchange filing on Wednesday.
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Many market participants believe that the South Korean market has also been weighted down by the government's new proposal to tax unrealised gains.
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Residents living along Punjab’s State boundary with Himachal Pradesh, including traders, truck operators and taxi drivers, have united under the banner of the ‘Sangarsh Morcha’ to oppose Himachal Pradesh’s vehicle entry tax.
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Recommendations by FIEO on Union Budget 2026
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The 56th meeting of the GST Council was held on 3rd September, 2025 at Sushma Swaraj Bhavan, New Delhi under the chairpersonship of the Union Finance & Corporate Affairs Minister Smt. Nirmala Sitharaman.
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Recap of Latest updates posted on 01.07.2026
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From AY 2026-27, the option to report 'Other Exempt Income' was removed. Now it is being restored.
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To commemorate nine years of the Goods and Services Tax (GST), the Central Board of Indirect Taxes and Customs (CBIC) organized a special celebration ..
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Gross and Net GST revenue collections for the month of June, 2026
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It is informed that the Aggregate Annual Turnover (AATO) functionality is currently being upgraded to enable automatic updation of AATO
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Goods & Services Tax Appellate Tribunal (GSTAT) issued clarification on the Form of dresses or robes to be worn by members.
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In a dramatic twist, the Central Bureau of Investigation (CBI) on Tuesday arrested senior IAS officer Pardeep Kumar on the very day he retired, tightening its grip on the massive Rs 593-crore Haryana government funds scam.
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When the Goods and Services Tax (GST) was implemented on July 1, 2017, one of its central promises was to eliminate tax cascading and allow seamless flow of input tax credit (ITC) across the value chain.
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Now that the income tax return filing time is here you can start the process by first preparing your tax return information and data.
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Recap of Latest updates posted on 30.06.2026
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Complete CGST, IGST, and Compensation Cess Acts & All Rules and GSTAT Rules
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The government has extended the due date for filing of appeal before the Goods and Services Tax Appellate Tribunal (GSTAT) under section 112(1) read with section 112(3) to 31.07.2026.
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Centre has extended the last date for filing appeals before the Goods and Services Tax Appellate Tribunal (GSTAT) to July 31, 2026, giving taxpayers an additional month to submit their cases after a surge in filings led to technical difficulties on the GSTAT portal.
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GST & IDT Committee has requested the Chairman, IDT Committee, ICAI, New Delhi to urgently represent before the respective forums for the date extension of GSTAT, i.e., 30-Jun-2026.
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The Union government on Tuesday granted a six-month extension to the tenure of Central Board of Direct Taxes (CBDT) Chairman Ravi Agrawal till December 2026.
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The central government is working on a scheme to bear 90 per cent of the CBAM compliance costs for MSMEs as exporters grapple with the European Union's new carbon border tax that came into force this year..
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In a major operation the officers of the Directorate of Revenue Intelligence (DRI) successfully dismantled a trans-border gold smuggling syndicate and seized 15 kg foreign-origin smuggled gold, valued at approximately Rs. 21.40 crore, operating from Delhi.
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The Government had earlier provided a full Customs Duty exemption on imports of critical petrochemical products till 30th June 2026…
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Export consignments to West Asia will continue to receive enhanced insurance cover against payment defaults until September 30, the Directorate General of Foreign Trade (DGFT) said in a notification on Monday.
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The Hon'ble Madras High Court pronounced on 08.06.2026 in the case of M/s. Fastenex Private Limited that GST Notices u/s 74 Cannot Fail Solely Because Multiple Financial Years Are Covered.
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Recap of Latest updates posted on 29.06.2026
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MCTC made a representation to FM Smt. Nirmala Sitharaman, on 26.06.2026 requesting an extension of the deadline for filing GSTAT appeals from 30th June 2026 to 31st December 2026.
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Tax professionals, chartered accountants and industry bodies have urged the Finance Ministry to extend the filing window, warning that persistent technical glitches on the GSTAT portal could prevent thousands of taxpayers from filing their appeals before the deadline.
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On the occasion of 9th GST Day to be celebrated on 1st July, 2026 the CBIC has decided to grant Certificate of Meritorious Service (CBIC-CMS) to the following officers:
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Businesses shifting their principal place of business to a new GST jurisdiction will not have to restart pending tax proceedings..
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Commerce ministry has convened a meeting of stakeholders on June 30 to discuss issues related to SEZs, including reforms aimed at harmonising export promotion schemes and easing business operations in the enclaves.
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Tata Steel Limited said tax authorities have filed an appeal seeking restoration of penalties worth Rs. 368.72 crore that were earlier dropped in a GST adjudication order
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GSTAT , Vijayawada Bench, Andhra Pradesh will be functioning from its new premises at Mangalagiri, Guntur from 01.07.2026
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The Hon’ble Madras High Court in P. Baskaran set aside the order imposing interest and penalty u/s 74 of CGST Act and remanded the matter for fresh consideration on the applicability of Section 74
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The Hon’ble Madras High Court (Madurai Bench) in Tvl. Manickavasagam S. set aside the assessment order passed under Section 74 of the TNGST Act pertaining to levy of GST on seigniorage fees
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The Hon’ble Gauhati High Court in M/s Metal Syndicate and Another set aside the OIO and the OIA confirming GST demand of Rs. 78,70,952/- along with interest and equivalent penalty, and held that a bona fide purchasing dealer cannot be denied ITC merely on account of the supplier’s failure to deposit the tax collected with the Government.
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The Hon’ble Allahabad High Court in Ashish Tyagi allowed the habeas corpus petition and declared the arrest and consequent detention of the assessee under Section 132 of the CGST Act as illegal
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Recap of Latest updates posted on 28.06.2026
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CBDT issued notification no. 71/2026 dated 25.06.2026 to hereby approves deductions to the University of Hyderabad for Scientific Research under the category of university, college or other institution.
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CBDT issued notification no. 72/2026 dated 25.06.2026 to hereby approves deductions under section 45(3)(a)(i) of the Income-tax Act, 2025 to the Public Health Foundation of India, Delhi for Scientific Research under the category of University, college or other institution.
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Indian enterprises are rapidly advancing in artificial intelligence (AI) adoption and a growing cohort has embedded AI into the core of operations.
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Several important financial changes are set to take effect on July 1, 2026. These changes could impact taxpayers, bank customers, credit card users, passport applicants and Aadhaar card holders.
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DRI has successfully unearthed and dismantled a highly organised gold smuggling syndicate operating through Mumbai Airport.
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Recap of Latest updates posted on 27.06.2026
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All officers and staff of GSTAT, Ranchi Bench, are hereby directed to remain available on 28.06.2026 (Sunday) and extend all necessary assistance for resolving any last-minute difficulties…
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KSCAA has submitted a representation highlighting practical and procedural issues faced by taxpayers and professionals in relation to GSTAT…
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Kolkata is likely to host the 57th meeting of the GST Council next month, sources said, although the Union Finance Ministry has not yet officially confirmed the venue or the schedule.
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Sources indicated that Das is being considered for the post of Union finance minister, while the incumbent , Nirmala Sitharaman, is expected to be shifted to the human resource development (HRD) ministry.
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Mr. S.K. Rahman, Member (Technical), GST Appellate Tribunal, Chennai Bench address audience at BCAS 20th Residential Study Course on GST held at ITC Grand Chola, Chennai on 26th, June, 2026.
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Adv. Ashu Dalmia of ADA Law Chambers, prepared this PPT on topic "GST Litigation - Key issues & Case laws".
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Author: Abhishek Goyal M.Com, FCS, LLB | Edition: 1st Ed. 2026 | Publisher: Bharat Law House
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Hope the above updates is of use to you. Please share your input and feedback at taxupdate.otu@gmail.com
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