| December 10, 2025 |
10.12.2025: Bio-Diesel Used for Providing GTA Services Qualifies as an Eligible Input: AAR, Gujarat |
| December 10, 2025 |
10.12.2025: ITC blocking under Rule 86A(3) automatically ceases after one year, Re-blocking ITC after expiry of the initial one-year period without any new material not permissible: PUNJAB AND HARYANA HIGH COURT |
| December 9, 2025 |
09.12.2025: Appellate authority u/s 107 has no jurisdiction to waive or relax the mandatory pre-deposit requirement; Dismissal of the appeal for non-compliance was therefore legally correct: Calcutta High Court |
| December 9, 2025 |
09.12.2025: Notice for violation of Rule 10A must be in Form GST REG-31, Statutory 30 days’ time to reply is mandatory: Gauhati High Court |
| December 8, 2025 |
08.12.2025: Amendment to Rule 133(3)(c), inserting liability to pay 18% interest on profiteered amount is prospective, not retrospective: GSTAT, New Delhi |
| December 8, 2025 |
08.12.2025: ITC Reversal Not Sustainable When Supplier Was Registered and Had Paid Tax at Time of Transaction: Allahabad High Court |
| December 6, 2025 |
06.12.2025: Refund of Unutilized ITC for Export of Services, Chartered Accountant’s Certificate as Valid Proof of Foreign Exchange Realisation: Gujarat High Court |
| December 6, 2025 |
06.12.2025: GSTN issued update on Mandatory Furnishing of Bank Account Details under Rule 10A |
| December 5, 2025 |
05.12.2025: GSTN issued Advisory regarding reporting values in Table 3.2 of GSTR-3B |
| December 5, 2025 |
05.12.2025: GSTN has issued FAQs on GSTR -9/9C for FY 2024-25 |
| December 5, 2025 |
05.12.2025: Parliament approves Bill to levy higher excise duty on tobacco |
| December 5, 2025 |
05.12.2025: Leasing out of residential premises to an entity which is using it as hostel for students and working professionals is exempted from GST : Supreme Court |
| December 4, 2025 |
04.12.2025: Affiliation, inspection, recognition and related activities undertaken by Universities under their governing Acts are statutory/regulatory functions, not commercial services, hence do not constitute “supply” under GST: Karnataka High Court |
| December 4, 2025 |
04.12.2025: Lok Sabha passes Excise Amendment Bill; Sitharaman denies new tax, defends GST cess use and state support |
| December 4, 2025 |
04.12.2025: Bona fide non-disclosure in GSTR-3B that is later corrected in GSTR-9, should be considered revenue neutral and cannot be treated as suppression or fraud: Calcutta High Court |
| December 3, 2025 |
03.12.2025: Canteen recoveries from regular employees remain non-taxable; however recoveries from contractual workers continue to be taxable: Gujarat AAR |
| December 3, 2025 |
03.12.2025: GST rate rationalisation has largely fixed inverted duty structure, says Sitharaman |
| December 2, 2025 |
02.12.2025: Show cause notice issued under Section 74 of the GST Act, containing mere tax figures but no allegations, factual bases, or material particulars is unsustainable: Supreme Court |
| December 2, 2025 |
02.12.2025: Lok Sabha passes Manipur GST Bill, FM moves bills to repurpose levies on tobacco |
| December 1, 2025 |
01.12.2025: Presumptions under Section 292C IT Act is not automatically applicable in CGST proceedings; materials seized by the IT Department can indeed form the basis for independent GST investigation: Delhi High Court |
| December 1, 2025 |
01.12.2025: Government to bring two bills in Lok Sabha to replace GST cess on tobacco, pan masala with new levies |
| November 29, 2025 |
29.11.2025: Wrong PIN Code in E-Way Bill Not Ground for Penalty Under Section 129; Technical Error Cannot Lead to Seizure: Allahabad High Court Sets Aside Penalty |
| November 29, 2025 |
29.11.2025: Summons, enquiries, and SCNs issued solely relying on Rule 96(10) cannot be continued after its omission: Delhi High Court |
| November 28, 2025 |
28.11.2025: Authorities must act with promptness and cannot keep refund claims pending despite repeated hearings: Delhi High Court |
| November 28, 2025 |
28.11.2025: Recovery Proceedings During Pendency of Appeal; DRC-13 Quashed as Ineffective Once Statutory Appeal with Pre-Deposit Was Filed: Himachal Pradesh High Court |
