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AAAR Upholds Denial of ITC on TR-6 Challans for Import IGST in Becton Dickinson Case [Read Order]

Yogitha S. Yogesh

The Tamil Nadu State Appellate Authority for Advance Ruling (AAAR) has upheld the denial of Input Tax Credit (ITC) on IGST paid through TR-6 Challans...

Refund Order Based on Omitted Rule 96(10) of CGST Rules Prima Facie Invalid: Calcutta HC Stays ₹1.96...

1 Hour GST Registration: How to Apply, Documents Required, Rule 9A, Rule 14A and Everything You Need...

Chennai CGST Commissionerate arrests Proprietor and Associate in ₹10.64 Cr GST ITC Fraud

GST 2.0 Reforms for Home Construction: What Every Homeowner and Builder Should Know

CBIC Issues Instruction on Provisional Sanction of Refund Claims on Basis of identification and Evaluation of Risk by System [Read Instruction]

The Central Board of Indirect Taxes and Customs ( CBIC ) has issued Instruction No. 06/2025-GST dated 3rd October 2025, providing detailed guidelines for the provisional sanction of refund claims...

GST Restoration allowable on compliance with Rule 22(4) of CGST Rules: Gauhati HC [Read Order]

The Gauhati High Court has held that Goods and Service Tax (GST) restoration allowable when the assessee has made compliance with Rule 22(4) of CGST Rules, 2017. It was viewed that “f a person,...

Cancellation of GST Registration Entails Serious Civil Consequences: Gauhati HC Grants Two Months to Apply for Revival [Read Order]

The Gauhati High Court has observed that cancellation of GST ( Goods and Services Tax ) registration carries serious civil consequences and granted a partnership firm two months to apply for...

Facing GST Attachment ? Court or Commissioner: Know whom to Approach First with Judicial Ruling

When a taxpayer finds their bank accounts frozen or faces any attachment under the Goods and Services Tax ( GST ) Act, the instinctive response is often to rush to court. This often to get...

Cumulative ₹1L Income Tax Paid by Firm and Partners Not Sufficient for Rule 86B Exemption: AAR

The Rajasthan Authority for Advance Ruling (AAR) has ruled that exemption under Rule 86B of the CGST Rules is not applicable where neither the individual partner nor the firm has paid more than ₹1...

GST Relief for Used Machinery Dealers: Gujarat AAR Allows Margin Scheme for Second-Hand Goods Under Same Registration [Read Order]

In a significant decision, the Gujarat Authority for Advance Ruling (AAR) has provided clarity on the applicability of the margin scheme under GST for dealers of second-hand machinery. The ruling...

GST Authorities empowered to Drop Cancellation Proceedings on Intimation of Compliance of Payment Dues: Gauhati HC [Read Order]

While granting relief to taxpayer facing cancellation of GST registration due to non-filing of returns, the Gauhati High Court has clarified that GST authorities are well within their powers to...