| November 4, 2025 |
04.11.2025: Section 83(2) imposes a strict one-year limit on the life of a provisional attachment order; No fresh or renewed attachment can be issued after lapse of the first order: Karnataka High Court |
| November 3, 2025 |
03.11.2025: Input Tax Credit eligible on Electricity Transmission Infrastructure Outside Factory Premises: Gujarat AAR |
| November 3, 2025 |
03.11.2025: Restoration of GST Registration Permitted upon Compliance with Proviso to Rule 22(4) of the CGST Rules, 2017: Gauhati High Court |
| November 1, 2025 |
01.11.2025: GSTN has issued an Advisory for Simplified GST Registration Scheme |
| November 1, 2025 |
01.11.2025: Amendment to GST Rules – Insertion of New Rule 14A and 9A; Optional Aadhaar-based Registration and Grant of Registration Based on Data Analysis and Risk Parameters: CBIC Notification |
| November 1, 2025 |
01.11.2025: SEZ Units receiving input services distributed through ISD are entitled to refund of unutilised ITC of IGST : Gujarat High Court |
| November 1, 2025 |
01.11.2025: Supreme Court stays GST demand on Joint Development Agreement (JDA) |
| October 31, 2025 |
31.10.2025: Blocking of ITC Ledger under Rule 86A Held Ultra Vires When No Credit Balance Existed: Bombay High Court |
| October 31, 2025 |
31.10.2025: Issuance of SCN before Expiry of Reply Period Held in Violation of Natural Justice: Delhi High Court |
| October 30, 2025 |
30.10.2025: GSTN has introduced new functionality to include a dedicated section titled “Import of Goods.” |
| October 30, 2025 |
30.10.2025: GST exemption on residential leases directly impacts stamp duty computation, as GST cannot form part of the lease rent: Delhi High Court |
| October 30, 2025 |
30.10.2025: GSTN has issued an Advisory to file pending returns before expiry of three years |
| October 29, 2025 |
29.10.2025: CBIC Prescribes Officer-Wise Monetary Limits for Proper Officers under Sections 74A & 122 of the CGST Act |
| October 29, 2025 |
29.10.2025: Overhaul of GST processes in works for easier compliance, faster refunds |
| October 28, 2025 |
28.10.2025: Refund of Unutilized ITC of Compensation Cess on Coal Used in Manufacture of Export Goods Allowed: Supreme Court Upholds Gujarat HC Ruling |
| October 28, 2025 |
28.10.2025: No further GST levy on tobacco, tax incidence to be kept same with additional central tax |
| October 27, 2025 |
27.10.2025: CBIC Aligns Definition of “Nominated Agency” under GST with Revised Customs Notification effective from 01st November, 2025: CBIC Notification |
| October 27, 2025 |
27.10.2025: Transport of goods for repair does not constitute “supply” under the GST Act, hence Section 129 proceedings cannot be invoked when no tax liability arises on the transaction: Allahabad High Court |
| October 25, 2025 |
25.10.2025: Simplified registration under GST 2.0 from Nov 1, says FM Sitharaman |
| October 24, 2025 |
24.10.2025: GST cannot be demanded on total turnover where the alleged misclassification or short payment pertains to only a specific portion of turnover: Delhi High Court |
| October 22, 2025 |
22.10.2025: AP Chambers urges GST Council to reconsider key decisions |
| October 21, 2025 |
21.10.2025: ITC on inputs used to generate electricity supplied to residential townships is not available, as such consumption is not “in the course or furtherance of business: Chhattisgarh High Court |
| October 18, 2025 |
18.10.2025: GSTR-3B Due Date Displayed as October 25, 2025 on GST Portal — No Official Notification Yet |
| October 18, 2025 |
18.10.2025: GSTN introduced new functionality in IMS to keep Credit notes in a “Pending” status for one tax period |
| October 17, 2025 |
17.10.2025: GSTN has issued FAQs on GSTR -9/9C for FY 2024-25 |
