GST Portal downtime 12.08.26
GSTN is taking downtime to enhance its services on the GST Portal on 12.08.2026 from 12:30 AM onwards until 3:00 am of 12.08.2026.
Tag: GST
Two Commas, One Limitation Period: An Interesting Interpretative Question under Section 113(3) of the CGST Act
Section 113(3) of CGST Act, 2017 contains provision for rectification of order by the GSTAT . There are two commas placed in the provision.
Incremental GST burden on pre-GST works contracts is recoverable only from the contracting employer and not from the State or tax authorities
The Hon’ble Karnataka High Court in State of Karnataka & Ors. partly allowed the appeal filed by the State of Karnataka and held that reimbursement of incremental GST paid by contractors pursuant to transition from the KVAT regime to the GST regime can be claimed only against the concerned employer under the works contract and not against the State Government or the tax authorities.
Time Spent in Pursuing Rectification Application under Section 161 of the CGST Act Excludible While Computing Limitation for Filing Appeal under Section 107
The Hon’ble Gauhati High Court in Debabrata Bhowmick set aside the Order-in-Appeal whereby the appeal filed under Section 107 of the CGST Act was rejected as time-barred and held that the period spent in bona fide prosecuting a rectification application
Cancellation of GST registration based on defective verification reports fails the statutory test of ‘reasons to believe’
The Hon’ble Karnataka High Court in M/s. Flex Enterprises quashed the orders cancelling the GST registrations of the Petitioners along with the consequential suspension of the registrations,
Handbook on Safe Harbour Rules : ICAI
ICAI), has released the “Handbook on Safe Harbour Rules” to provide comprehensive and practical guidance on the application
Corrugated Packaging MSMEs Seek GST Neutrality Over Inverted Tax Structure
The Rs 40,000-crore corrugated packaging industry, dominated by MSMEs, has raised concerns over the GST structure effective from September 2025, under which the tax on kraft paper was increased to 18 percent while the levy on finished corrugated boxes was reduced to 5 percent.
Limitation for filing GST appeal runs from the date of actual communication of the order as declared by the dealer unless rebutted by the Revenue through cogent material
The Hon’ble Allahabad High Court in Wilh Loesch India Pvt. Ltd. quashed the appellate order dismissing the appeal solely on the ground of limitation, without entering into the merits, and held that once the Assessee discloses the actual date of communication of the adjudication order
Reduced 5% GST sought on Battery Energy storage system in containers
Renewable energy developers have urged the government to reduce the goods and services (GST) tax on standalone utility-scale or containerised battery energy storage systems (BESS) to 5 per cent
GST Portal downtime 06.08.26
GSTN is taking downtime to enhance its services on the GST Portal on 06.08.2026 from 12:00 AM onwards until 6:30 am of 06.08.2026.