Share this emailCopy the public link or share it on your favorite channel.
Go to Home page

OnlineTaxUpdate.com

This website contains information about recent changes mainly in GST laws. It also contains Articles on various topic in GST. Please visit the website and read.

Hi Reader,


Please find tax updates in Newsletter 48 dated 13.07.2022 as below:

Index

1. Notification & Circular
2. 47th GST Council meeting
3. CGST Law
4. GST in Media
5. GST Article
6. GST Notes by CMA Anil Sharma

1. Notification & Circular

GST Council likely to consider decriminalisation of GST law in 17th December meet

The Goods and Services Tax (GST) Council scheduled to meet virtually on 17 December, is likely to discuss decriminalisation of offences under GST law, along with raising the threshold of launching prosecution to ₹20 crore, from ₹5 crore at present, news agency PTI quoted officials as saying. In September, the government said that GST officers can launch prosecution against GST …

Fly ash brick entrepreneurs in Andhra Pradesh seek clarity from Union Finance Minister on decision to reduce GST

There is distortion between the decision taken on fly ash bricks and blocks at the 47th GST Council Meeting held in June this year and the subsequent notifications issued by the government, say N. Bhanumathidas and N. Kalidas, fly ash brick entrepreneurs. In a letter addressed to Finance Minister Nirmala Sitharaman on the eve of her visit to the city …

GST to be levied on cancellation of confirmed train ticket: Finance ministry

Cancellation of confirmed train tickets, too, will now attract GST, on cancellation charges for that particular class of travel, according to a circular issued by the Ministry of Finance on August 3. Why GST on cancellation? The circular – issued by the ministry’s Tax Research Unit (TRU), – explains that booking of tickets is a ‘contract’, under which the service …

Scrap GST on unbranded food items, Ashok Gehlot writes to Nirmala Sitharaman

Rajasthan Chief Minister Ashok Gehlot has urged Finance Minister Nirmala Sitharaman to reconsider the move to levy GST on unbranded and pre-packed food items, asserting that the State had “vehemently” opposed the levy that “is going to hit the people hard”, in a letter sent earlier this month. Mr. Gehlot said the State had requested the GST Council as well …

Summary of GST Circulars issued by CBIC on 03rd August 2022

Certain circulars have been issued by CBIC today on 03.08.2022 clarifying certain matters, some of which were discussed in the 47th GST Council Meeting held in Chandigarh. A brief summary of them all is as follows: A. Circular No. 177/09/2022-TRU: Clarifications regarding applicable GST rates & exemptions on certain services–reg. Rate of GST applicable on supply of ice-cream by ice-cream …

2. GST Council meeting

57th GST Council meeting next month

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.
57th gst council meeting

CGST rates on goods as on 22.09.2025

CGST rates on goods as on 22.09.2025 as per Notification No. 09/2025-Central Tax (Rate), dated 17th September, 2025.

Department of Consumer Affairs, GoI, enables GST grievance redressal on National Consumer Helpline (NCH) as part of Next-Gen GST Reforms 2025

To address the expected consumer queries and complaints on NCH following the implementation of revised GST charges, rates and exemptions effective from 22.09.2025, a dedicated category has been enabled on the INGRAM portal.

FAQs-3 on the decisions of the 56th GST Council held in New Delhi

FAQs 3 is being issued to clear the applicability of the notifications issued on 17.09.2025

GST revision - Permission by Central Govt., u/r 33 of the Legal Metrology (Packaged Commodities) Rules, 2011, to relax provisions contained in Rule 18(3)

Department of Consumer Affairs, Weights and Measures Unit, issued circular on 18.09.2025 vide no.I-10/14/2020-W&M to relax provisions contained in Rule 18(3).

3. GST Law

CGST Act, 2017

The Central Goods and Service Tax, 2017 updated as on 01.01.2022 as published by Central Board of Indirect Taxes and Customs - CBIC is reproduced below for your easy reference and reading. Your suggestion / feedback is welcome at taxupdate.otu@gmail.com THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 (OF 2017) AS AMENDED BY THE - THE CENTRAL GOODS AND SERVICES …

4. GST in Media

Latest update 02.07.2026

Recap of Latest updates posted on 01.07.2026
latest update

Stock traders' alert: When income tax audit becomes mandatory for AY 2026-27

Now that the income tax return filing time is here you can start the process by first preparing your tax return information and data.

GST's credit challenge: Why input tax credit remains the biggest challenge

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. 

Haryana scam shocker: IAS officer arrested on retirement day in ₹593-crore IDFC Bank fraud probe

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.

Form of Dresses or Robes to be worn by GSTAT members

Goods & Services Tax Appellate Tribunal (GSTAT) issued clarification on the Form of dresses or robes to be worn by members.

5. GST Article

Arrest Memo Sans Specific Grounds of Arrest and CBIC-DIN Renders Detention Illegal Under GST

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

Author: CA Bimal Jain
allahabad hc

ITC cannot be denied to bona fide recipient for supplier’s failure to deposit tax with the Government

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.

Author: CA Bimal Jain

Madras HC sets aside assessment order on seigniorage fees and stays enforcement pending the Supreme Court verdict

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

Author: CA Bimal Jain

Section 74 of the CGST Act cannot be invoked without granting opportunity to establish genuine supply of goods

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

Author: CA Bimal Jain

Want To Register GST Grievance? Get Set For A Marathon

Want To Register GST Grievance? Get Set For A Marathon
Deepak Bapat, an advocate in the Mumbai High Court, pointed out that even after four months of the tribunal being operational, several glitches remain.

Author: Admin

6. GST Notes by CMA Anil Sharma

1) CGST Act in Slides form: Respected Shri CMA Anil Sharma, Shri CMA Gurdev Singh Saini and Respected Smt. CMA Bhawna Sharma presenting CGST Act / IGST Act in simple language in PPTs to make dealers, professionals, academicians, students etc. understand the basics of GST laws. Each Chapter in CGST Act, 2017 is explained in the form of Slides as given below for easy understanding of the Act:

e.g. as given below
Section-01-1 GST-01-01-1-2-When Goods and Service Tax (GST) was implemented in India
Read all Notes at Read more
Hope the above updates is of use to you. Please share your input and feedback at taxupdate.otu@gmail.com
Thank you,

Regards,
OTU Team

You wish to publish your Article?

If you wish to publish your article with OTU and share your knowledge to maximum readers then please send your article to us at taxupdate.otu@gmail.com. We shall publish it with all due credit to you.

OTU provides you

- Recent updates
- Articles on various topics
- GST Laws
- Media - GST, Income Tax & Press R.
- Notes / Newsletter etc.