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Time is short for 11th November. Also the Diwali festival is there from 8th onwards. All taxpayers will attempt to complete their filing by 6th or 7th. So, perform the activities of communicating with the vendor today.
Taxpayers intending to obtain registration under GST are hereby informed that FORM GST REG-01 has been revised on GST portal to incorporate certain changes in the registration application process.
The gross and net GST revenue collections for the month of October, 2026.
GSTN vide its advisory no. 679 dated 28.10.2026 announced that the e-invoicing services would not be availed from 9 am of 31st October , 2026 to 1 pm of 01st November, 2026. It would affect the e-invoice data retrieval, auto-population in GSTR-1 and JSON downloads. The said advisory was removed thereafter.
The GSTAT, Thiruvananthapuram Bench in M/s. Santhome Latex Enterprises set aside the Order-in-Appeal held that the mere act of taking ineligible self-assessed ITC in the Electronic Credit Ledger, or the mere failure to reply to an audit enquiry or final audit report, does not amount to “suppression of facts” so as to invoke Section 74 of the CGST Act
The Hon’ble Rajasthan High Court, Jodhpur Bench in M/s NagaurMukundgarh Highways Pvt. Ltd. held that annuity payments received by a concessionaire under a concession agreement for design, construction, operation and maintenance of a road are consideration for “works contract services” are not exempt under Entry 23A of Notification No. 12/2017-Central Tax (Rate) dated June 28, 2017.
The GSTAT, Bengaluru Bench in Maltown Electricals Private Limited held that where the supplier waives the unpaid balance of consideration through a financial/commercial credit note without reducing the tax charged, the recipient is entitled to retain the full ITC and is not required to reverse the credit under the second proviso to Section 16(2) of the CGST Act.C2928`
e-invoicing to domestic supplies received from an unregistered person where the tax is payable under reverse charge mechanism, as well as to the import of services
The Hon’ble Supreme Court in Tata Steel Limited set aside the Show Cause Notice dated June 13, 2025 issued under Section 74 of the CGST Act for FY 2018-19 to FY 2020-21 and the consequential Order-in-Original dated December 26, 2025, and held that
The Hon’ble Rajasthan High Court (Jodhpur Bench) in M/s Shree Karni Electrovision dismissed the writ petition challenging the constitutional validity of Section 16(2)(c) of the CGST Act and the order passed under Section 74 of the CGST Act, and held that Section 16(2)(c) of