Imposition of penalty on person under Section 122 of CGST Act 2017
whether partners of a partnership firm could be personally penalized under Section 122(1A) of the CGST Act, 2017 for tax evasion committed by the firm ?
Tag: gst updatez
GST Proceedings Barred After Customs Adjudication of Import IGST: Andhra Pradesh HC
The honourable Andhra Pradesh High Court recently delivered a significant judgment clarifying the jurisdictional boundaries between Customs authorities and GST officers in matters relating to Integrated GST (IGST) on imports.
GSTR-9 & GSTR 9C for 2024-25
The Annual Return (Form GSTR-9) for FY 2024-25 is now LIVE on the GST portal! The taxpayers can start filing the same.
GST UPDATEZ – Very Important information about Rate rationalization of Goods
Notification number to remember from 22.09.2025
New GST slabs likely by September end
The Goods and Services Tax (GST) Council, is expected to introduce revised GST rate slabs around 22nd September 2025.
Online Appeal Now Enabled Against Rejection Of GST Amnesty Scheme Applications (SPL-07 Orders): GSTN Advisory
GSTN issued advisory on enablement of online appeal filing facility in the GST portal
No Filing of GST Returns Older Than 3 Years from July 2025
GSTN has issued an advisory No. 607, on June 07, 2025 stating that taxpayers will no longer be allowed to file GST returns after the expiry of three years from their original due date.
Kerala HC Judgment in the case of IMA & its Impact on GST for RWAs
The Kerala High Court’s recent landmark decision in the case of Indian Medical Association vs. Union of India (April 2025) held that transactions between a members association and its members do not constitute “supply” under GST.
New 30-Day E-Invoice Rule from April 1, 2025
GSTN has announced that, starting April 1, 2025, all businesses with an AATO of Rs. 10 crore and above must report their e-invoices within 30 days of invoice generation on the IRP.
Track & Trace Mechanism -Insertion Of Section 148A & 122B – CGST Act, 2017
On the basis of the recommendations of the GST council a new Section 148A is being inserted which provides that the Government may, by notification, specify–
(a) the goods;
(b) persons or class of persons
who are in possession or deal with such goods, to which the provisions of this section shall apply to comply with a set of regulations.