1. Supreme Court provides Finance Ministry 30 extra days for opening of Transitional Credit Forms on GST Portal
  2. Guidelines for filing/revising TRAN-1/TRAN-2
  3. Key change in gst from 1st october 2022
  4. The power of confiscation being the ultimate and the most extreme punishment can only be invoked in extra ordinary circumstances: Karnataka High Court
  5. Mistake while generating e-way bill was an inadvertent human error Madhya Pradesh High Court
  6. Extension of timeline for amendment in GST returns and claiming ITC vide notification no 18-2022 central tax dated-28-09-2022
  7. Cancellation of registration on non-filing of gst return
  8. Compulsory reversal of GST credit by buyers for non-payment of GST by supplier 
  9. Compliance calendar for the month of October 2022
  10. Conditions to avail GST credit w.e.f October 1st, 2022
  11. GST returns can be filed for the period prior to cancellation of GST registration: Madras High Court
  12. GST registration not cancellable by merely describing the firm as bogus Allahabad High Court
  13. E-invoicing is likely to be mandatory for businesses having turnover of more than 5 crores from January 2023
  14. Madras HC allows time to file statutory appeal in case GST order published on portal but not intimated to assesses by any means
  15. Reply to show cause notice in gst to be considered even if sent by post not through portal Madras High Court 
  16. GST proceedings initiated by GST audit division anti-evasion and range office for the same periodis not permissible Calcutta High Court
  17. ASMT-10 is mandatory before proceedings failure to issue the same in respect of would vitiate the entire proceedings Madras  High Court
  18. No denial of ITC if transactions were genuine supplier registration cancelled thereafter hc Calcutta High Court
  19. GST offences up to Rs 5 Crore may be decriminalised
  20. Payment of pre-deposit through form gst DRC-03 not valid for service Tax/Excise Matters: CBIC
  21. Penalty not leviable for bonafide expiry of E-way bill: Madhya Pradesh HC
  22. GST Portal not allowing to open GSTR-3B for taxpayers not filed GSTR-1
  23. Sewage and Waste Collection Treatment and Disposal and other Environmental Protection Services are taxable at 18% GST: AAR
  24. Supply installation and commissioning of plant machinery mechanical engineering works electrical works etc Amounts to Composite Supply of Work Contract Service: AAAR GST (Uttar-Pradesh)
  25. GST portal started allowing amendment in Form 9A-B2B Invoices 
  26. Govt. allows Rupee settlement in Export Promotion schemes
  27. GST Authorities probe Insurance Companies for Commission Payouts
  28. ITC Available on CSR Expenditure rules Telangana: AAR
  29. A person who ceased to be Director cannot be prosecuted Under 138 of NI Act 1881
  30. GST Annual return: CBIC amends GSTR-9 to allow ITC claims and amendment of invoices till 30th Nov
  31. GST on Health Insurance to reduce deadlock persists on Input Tax Credit
  32. Electronic Cash Ledger is merely an “E-wallet” where cash can be deposited at any time by creating the requisite challans: Jharkhand High Court
  33. GST Dept will Not file Appeal Against Supreme Court Decision for restoring IGST on Ocean Freight: CBIC
  34. GST Compensation to States: Central Govt releases Rs. 17 crores
  35. 48th GST council meeting will be held on 17th December