| 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 |
| November 27, 2025 |
27.11.2025: Rectification Under Section 161 of CGST Act Requires Observance of Natural Justice in all scenarios, and not only limited where rectification adversely affects a person: Calcutta High Court |
| November 27, 2025 |
27.11.2025: Frequent orders for the cancellation of GST registration without assigning reasons amounted to ‘economic death’ of the taxpayer: Allahabad High Court |
| November 26, 2025 |
26.11.2025: Finance Ministry implementing steps to curb fake input tax credit; a new filing system expected by April |
| November 26, 2025 |
26.11.2025: Appellate Authorities must not mechanically reject appeals on limitation without considering portal-related difficulties faced by taxpayers: Calcutta High Court |
| November 25, 2025 |
25.11.2025: Scrutiny Proceedings Concluded Under Section 61 Cannot Be Reopened by Issuing SCN Under Section 73 on the Same Grounds: Delhi High Court |
| November 25, 2025 |
25.11.2025: Rectification of GSTR-1 Beyond Statutory Time Limits Permissible Where Error Is Bona Fide and Revenue-Neutral: Karnataka High Court |
| November 24, 2025 |
24.11.2025: Refund claims for tax paid erroneously or without legal obligation cannot be denied solely on the ground of limitation under Section 54 CGST Act: Karnataka High Court |
| November 24, 2025 |
24.11.2025: Pre-SCN Payment Under Section 74(5) Bars Further Proceedings: Delhi High Court Quashes OIO on Payment of 15% Penalty |
