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Ofcourse, registration is Free! |
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Recent Updates
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Clarification on treatment of secondary or post-sale discounts under GST |
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Circular 251/08/2025-GST clarifies tax treatment under GST of secondary or post-sale discounts offered by manufacturers to dealers/distributors.
The clarification is in respect of ITC on Financial/Commercial Credit Notes, Post-Sale Discounts as Consideration for Dealer’s Supply to End Customer, Post-Sale Discounts as Consideration for Promotional Services.
Click to view / download circular brief details of clarification
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Monitoring of Price Data pre and post GST rate rationalization w.e.f. 22/09/2025 |
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Ministry of Finance has vide communication Reference F. No. -190349/43/2025-TRU dated 09/09/2025 issued a directive to all Principal Chief Commissioners and Chief Commissioners of CGST zones regarding the monitoring of Maximum Retail Price (MRP) changes following the GST rate reduction effective from September 22, 2025.
Click to view / download the directive and list of commodities monitored
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Permission to declare revised MRP, pursuant to GST Rate revision, on unsold stock |
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The Department of Consumer Affairs has vide Circular Reference F. No. I-10/14/2020-W&M dated 09.09.2025 permitted display of revised MRP on unsold stock as on the date of revision of GST Rates pursuant to the decision in the 56th
GST Council Meeting held on 03/09/2025.
Click to download Circular reference F. No. I-10/14/2020-W&M dated 09.09.2025
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GSTN Advisory to file pending returns before expiry of three years |
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As per the Finance Act, 2023, effective 1st October 2025, taxpayers will not be able to file pending GST returns that are older than three years from their original due date.
This restriction applies to all major returns such as GSTR-1, 3B, 4, 5, 6, 7, 8, and 9/9C.
For example, returns like GSTR-1 and 3B of August 2022, GSTR-4 of FY 2021-22, and GSTR-9/9C of FY 2020-21 will be barred from filing from October 2025 onwards.
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GST 2.0 unveiled |
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The 56th meeting of the GST Council, chaired by Union Finance Minister Smt. Nirmala Sitharaman has recommended Next-Gen GST reforms, with focus on reduction of GST Rate of tax and ensuring ease of doing business. The reduction of GST rates of tax is expected to bring significant relief to citizens by making medicines, healthcare, agricultural goods, and essential services more affordable, while also reducing costs in sectors like automobiles, cement, textiles, fertilizers, renewable energy, and hospitality.
The focus of procedural amendments recommended by the GST Council is aimed at simplifying Compliance.
Click to read / download details of GST 2.0
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GSTN Advisory on System Enhancement for Order-Based Refunds |
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Refunds could be claimed only if:
Cumulative Demand ID balance was negative.
Status of Demand ID was “Refund Due”.
Issue: Taxpayers could not claim refunds where minor heads showed negative balances but the overall balance was zero/positive
Refunds can be claimed irrespective of Demand ID status
Refunds allowed even if cumulative balance is zero/positive, as long as a minor head shows negative balance.
Only negative balances auto-populated in refund application (Form RFD-01).
Order number suggestions: System suggests latest demand order linked to the negative balance (e.g., order-in-original, rectification, appellate order).
Tooltips added: Guidance provided for entering Order No. and Demand ID.
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CGST Notification 12/2025 , Dated 20th August 2025 - GSTR-3B Due Date for July 2025 Extended to 27th August in Some Selected Districts
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The due date for filing GSTR-3B for July 2025 has been extended to 27th August 2025 for registered persons in Mumbai (City & Suburban), Thane, Raigad, and Palghar districts of Maharashtra, providing compliance relief under the CGST Act, 2017.
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GSTN Advisory on regarding GSTR-3A Notices issued for non-filing of form GSTR 4 to cancelled Composition Taxpayers |
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Under Section 39(2) of the CGST Act, 2017 and Rule 68 of CGST Rules, 2017, Form GSTR-3A notices are issued for non-filing of Form GSTR-4.
Due to a technical glitch, GSTR-3A notices for non-filing of GSTR-4 were mistakenly issued to some taxpayers, including those whose registrations were cancelled before FY 2024–25 or who had already filed the return.
The issue is being addressed, and no action is required from affected taxpayers in such cases.
For other concerns, grievances can be raised via the GST Self-Service Portal.
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GSTN Advisory on Enhancements in GST System for Secure and Transparent ASP/GSP Access Management |
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The GST System is introducing new features to enhance data security and provide greater transparency to taxpayers who use Application Suvidha Providers (ASP) via GST Suvidha Providers (GSP).
Taxpayers will receive notifications each time an ASP gains access using OTP-based consent.
The authorized signatory will be informed via email and/or SMS.
Notifications will include the ASP and GSP names, consent date/time, and validity period.
Implementation date will be announced through official advisories.
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CGST Circular 250/07/2025-GST, Dated 24th
June, 2025 |
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This circular clarifies the mechanism for review, revision, and appeal in respect of Orders-in-Original (O-I-Os) passed by Common Adjudicating Authorities (CAAs) appointed for adjudicating SCNs issued by DGGI. It confirms that the jurisdictional Principal/Commissioner of Central Tax, under whom the CAA is posted, shall act as the Reviewing Authority, Revisional Authority, and also represent the department in appeals. Appeals against such orders will lie before the Commissioner (Appeals) having jurisdiction over that Commissionerate.
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Recent Advance Ruling
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Telangana AAR - NOORI TRAVELS |
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The car was supplied in July 2023.The applicant opted for a lower tax rate on their supplies. By choosing the lower tax rate, the applicant forfeited the right to claim input tax credit (ITC) on purchases of goods and services. Therefore, the applicant is not eligible to claim ITC for the purchase of the car under GST regulations.
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Telangana AAR - VERSATILE AUTO COMPONENTS (P) LTD |
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The applicant M/s. Versatile Auto Components Pvt Ltd is a manufacturer of low speed electric two wheeler (below 250 Watts/0.25 KV) and spares & accessories for the same.
The applicant would like to get clarification regarding which HSN code and GST rate for their products electrically operated vehicles, including two & three wheeled electric / motor vehicles and Electrical & mechanical spare parts of electric vehicle.
It is ruled that
(1) all electrically operated vehicles including three wheeled electric vehicles are classified under HSN 8703 and liable to 5% Tax under S.No. 242A of Schedule –I of Notification No. 01/2017 dt:28.06.2017 as amended by notification 12/2019 dt:31.07.2019 with effect from 01.08.2019
(2) As the goods “Electrical and Mechanical spare parts of electrical vehicles” does not have any reference under chapter 87 they fall under the residual entry S.No 453 of Schedule-III of Notification no. 01/2017 dt:28.06.2017 i.e., “Goods which are not specified in Schedule I, II, IV, V or VI” falling in any chapter of HSN and liable to 18% Tax
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Telangana AAR - SAI SERVICE (P) LTD |
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The Applicant M/s. Sai Service Pvt Limited is engaged in the business of supply of automobiles. As a part of its day-to-day business, the Applicant requires certain vehicles for demonstration purpose in the showrooms and are used for providing test drives to its potential customers, in order for them to understand the look and feel of the vehicle.
The demo vehicle/s will be registered in the name of the company/dealership and can be retained as a demo / test vehicle only for (2) years. After (2) years the vehicle can be used in workshop as a replacement vehicle or sold with the written approval of the vendor company.
The demo vehicle/s is categorized as an asset and capitalized in the books without claiming any depreciation on the input tax component.
Under this factual background the applicant wanted a ruling on whether the applicant is entitled to avail the input tax credit under capital goods of the tax charged on the supply of motor vehicles used for demonstration purpose.
It is ruled that if the applicant is making further supply of such demo vehicle he is eligible to claim ITC of the tax charged on such demo vehicles. However, if the applicant decides to keep the demo vehicle for use in their workshop as a replacement vehicle as per the test vehicle policy of the car manufacturer / vendor he is not eligible for ITC.
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