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GSTGSTN Revises FORM GST REG-01, Introducing Additional Disclosure and Documentation Requirements for GST Registration
GSTN has revised FORM GST REG-01 on the GST portal, introducing additional information and standardised documentary requirements for GST registration applicatio
GSTGSTN Introduces Simplified Registration Scheme under Rule 14B of the CGST Rules, 2017
Pursuant to Notification No. 05/2026-Central Tax dated October 26, 2026, GSTN has enabled a facility for eligible suppliers selling goods through e-Commerce Ope
GSTGSTN Introduces Revised Process for Electronic Approval of GST Registration Cancellation Applications
GSTN has introduced a revised system-based process for approval of registration cancellation applications filed in FORM GST REG-16, incorporating automated vali
GSTGSTN Advisory on TDS Registration Requirements for Dealers in Scrap and Other Notified Goods
Pursuant to Notification No. 07/2026-Central Tax dated October 27, 2026, the scope of TDS provisions under Section 51 of the CGST Act, 2017, has been extended b
GSTGSTN Introduces Enhancements in Composition Levy Functionality on GST Portal
GSTN has introduced the following enhancements for composition taxpayers, applicable to applications filed through FORM GST REG-01, CMP-02, CMP-04 and REG-14: 1
GSTGSTN Advisory on Changes in GST Registration Amendment Process
GSTN has clarified the revised GST registration amendment process effective November 1, 2026: - Principal Place of Business: Amendments will continue to require
GSTGST Collections Register 23% Growth in October 2026; Net GST Revenue Increases by 25.6%
India's gross GST revenue for October 2026 stood at ₹2.31 lakh crore, registering a growth of 22.9% compared to ₹1.88 lakh crore in October 2025. Domestic reven
GST𝗚𝗦𝗧𝗔𝗧 𝗗𝗲𝗹𝗵𝗶: 𝗦𝗮𝘃𝗮𝗹𝗶𝘆𝗮 𝗣𝗿𝗼𝗰𝗼𝗻 𝗘𝘀𝗰𝗮𝗽𝗲𝘀 𝗔𝗻𝘁𝗶-𝗣𝗿𝗼𝗳𝗶𝘁𝗲𝗲𝗿𝗶𝗻𝗴 𝗔𝗰𝘁𝗶𝗼𝗻 𝗮𝘀 𝗜𝗧𝗖 𝗕𝗲𝗻𝗲𝗳𝗶𝘁 𝗗𝗲𝗰𝗹𝗶𝗻𝗲𝗱 𝗔𝗳𝘁𝗲𝗿 𝗚𝗦𝗧
GSTAT Delhi (Principal Bench) held that the respondent had not contravened Section 171 of the CGST Act, 2017, as no additional benefit of ITC accrued upon the i
GSTGSTAT Upholds ₹3.80 Lakh Interest on ITC for Non-Payment to Suppliers Within 180 Days
GSTAT Pune Bench upholds the demand of ₹31,115 towards ITC (IGST) and interest of ₹3,80,408 on ITC relating to supplies for which payment was not made to suppli
GSTMaharashtra State Tax Department Issues Revised Guidelines for Selection of GST Audit Cases for FY 2023-24
Maharashtra State Tax Department, vide Instructions dated October 30, 2026, has introduced a revised risk assessment-based framework for selection of GST audit
GSTComprehensive Amendments to CGST Rules – Registration, Refunds, Returns and ITC - Notification No. 05/2026–CT
CBIC vide Notification no. 5/2026 amends the CGST Rules, 2017, pursuant to the GST Council’s recommendations, with most amendments effective from 1 November 202
GSTCBIC extends E-Invoicing to Reverse Charge Supplies from Unregistered Persons and Import of Services - Notification No. 04/2026-CT
Vide Notification No. 04/2026–Central Tax dated 26 October 2026, with effect from 1 January 2027, CBIC has expanded the scope of e-invoicing under Notification
GSTCBIC removes Prior Agreement and Invoice-Linking Conditions on Post-Supply Discounts - Notification No. 03/2026–CT
CBIC's Notification No. 03/2026–Central Tax dated 26 October 2026 appoints 1 November 2026 as the effective date for Sections 153 to 155 of the Finance Act, 202
GSTCBIC issues Circulars dated October 26, 2026, clarifying various issues such as Registration, Appeals, ISD, etc.
Circular No. 257/03/2026-GST: Issues detailed guidelines, FAQs and a checklist of documents for applicants seeking GST registration. It emphasises accurate and
GSTBombay HC: Bank Attachment cannot be justified by mere assertion of protecting Revenue
Bombay HC holds that provisional attachment of bank accounts requires tangible material showing that the taxpayer is likely to defeat a potential demand and tha
GST57th GST Council Meeting Recommendations
57th GST COUNCIL MEETING – KEY RECOMMENDATIONS 🇮🇳 1. Registration & Cancellation: Simplified registration, automatic updation of details and phased automatic
GSTP&H HC: GST Order cannot precede Personal Hearing; Cites violation of Natural Justice Principles
Punjab & Haryana HC holds that the Revenue cannot pass an adjudication order before the date of personal hearing communicated to the taxpayer by the Department
GSTTelangana HC: GST Notices & Orders Valid Without Visible Digital Signature; DIN/RFN Mandatory
Telangana HC (Full Bench) in a batch of matters, holds that GST show-cause notices and adjudication orders electronically authenticated by the proper officer an
GSTP&H HC: Supplier’s GST default cannot trigger automatic ITC denial; lays down strict safeguards for Section 16(2)(c)
Punjab & Haryana HC upholds the constitutional validity of Section 16(2)(c) of the CGST Act, however holds that the provision cannot be invoked mechanically mer
GSTGSTN introduces Multistate Registration facility to simplify GST registration across States/UTs
GSTN introduces a “Multistate Registration” facility enabling Normal Taxpayers to apply for GST registration in multiple States/UTs under the same PAN through a
GSTRajasthan HC: GST search powers do not extend to seizure of ‘Cash’
Rajasthan HC holds that Section 67(2) of the CGST Act does not empower GST authorities to seize money or securities during search, as “money” is specifically de
GSTMadras HC: Recipient cannot Claim ITC when Supplier fails to pay Tax; ITC restored if Supplier subsequently pays
Madras HC dismissed a writ petition challenging denial of ITC on purchases from a supplier who had failed to file GSTR-3B returns and pay the corresponding tax.
GSTGSTAT: Longer Route for Safety due to Difficult Terrain cannot Trigger GST Penalty without evidence of Tax Evasion
GSTAT Varanasi held that mere diversion from a shorter route and travel through another State cannot justify detention and penalty u/s 129 of CGST Act, 2017, wh
GSTCalcutta HC: SCN uploaded only on Additional Notices Portal; GST Orders Set Aside for Denial of Effective Opportunity
Calcutta HC has set aside the order rejecting the Petitioners’ application for condonation of delay as well as the original order passed under GST. The Court no
GSTBombay HC in Dharma Productions Case, rejects 18% GST in Film Copyright Licensing; Digital Delivery doesn’t make it ‘Software’
Bombay HC held that licensing of cinematographic film rights by the producer/original copyright holder to distributors is classifiable under SAC 997332, and can
GSTGSTAT Hyderabad: Article 226 Relief cannot broaden FAA’s Statutory Power u/s 107(4)
GSTAT Hyderabad ruled that the First Appellate Authority (FAA), being a creature of statute, cannot condone appeal delay beyond the outer limit prescribed u/s 1
GSTGSTAT: New penalty pre-deposit rule cannot be retrospectively applied to a pre-amendment GST lis
GSTAT Hyderabad holds that the 10% pre-deposit requirement for penalty-only appeals u/s 112(8) of the CGST Act, 2017, effective from 01 Oct, 2025, cannot be ret
GSTBombay HC quashes Penalty Order passed prematurely without hearing opportunity, Imposes Rs.50,000 cost on Revenue
Bombay HC quashed an order passed u/s 74A(5) of the CGST Act for failure to grant the taxpayer a mandatory opportunity of hearing u/s 75(4) despite an adverse d
GSTGST Refund cannot be Blocked merely because Department plans to challenge Appellate Order: Telangana HC
Telangana High Court has held that an appellate order remains operative and binding unless stayed, modified or set aside, and a refund authority cannot disregar
GSTGSTAT Ernakulam: Dismisses Revenue’s Appeal Below Rs.20 Lakh Monetary Limit under CBIC Litigation Policy
GSTAT Ernakulam dismissed the Revenue’s appeal concerning interest of Rs.7.35 lakh, holding that the disputed amount was below the monetary threshold prescribed
GSTDelhi HC mandates Biometric Aadhaar Authentication for all GST Registrations Nationwide
Delhi High Court on noting the rampant misuse of innocent persons’ PAN and Aadhaar details for fraudulent GST registrations, has directed all authorities across
GSTMadras HC: No requirement of 10% Pre-Deposit on Penalty where Tax stands paid
Madras High Court held that the requirement to pre-deposit 10% of the penalty under the proviso to Section 107(6) of CGST Act, 2017, applies only where the orde
GSTSupreme Court dismisses Rs. 363 Crore demand against Vodafone Idea, SCN against non-existent entity post-merger is void
In a relief to telecom service provider Vodafone Idea Limited, the Supreme Court dismissed Revenue Department’s plea seeking to revive a ₹363 crore GST demand a
GSTGSTN enables Appeals against NIL or Zero-Demand Amount Orders
Vide Advisory dated 7 September, 2026, GSTN has removed the system restriction that earlier prevented taxpayers from filing appeals where the demand order refle
GSTBlocked ITC cannot automatically satisfy Appeal Pre-Deposit
Delhi High Court in the matter of Spherion Solutions Private Limited vs. Additional Commissioner, has held that ITC blocked under Rule 86A cannot be treated as
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