GST 2.0: Government to Roll Out Simplified Registration System from November 1, 2025

In a major step towards easing compliance and boosting business confidence, Finance Minister Nirmala Sitharaman announced the launch of a simplified GST registration system under GST 2.0, effective November 1, 2025. The new framework will enable automatic approval of GST registration within three working days for most new …

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Service Apartments Classified as Commercial Buildings for GST: West Bengal AAR Clarifies Tax Treatment

The classification of service apartments under the Goods and Services Tax (GST) regime has been a matter of frequent dispute, particularly regarding whether such constructions should be treated as residential or commercial buildings. The distinction holds significant tax implications, as GST …

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Bombay High Court: GST Returns Cannot Be Disclosed Under RTI — Section 158 of GST Act Overrides Right to Information Act

In a significant judgment dated October 14, 2025, the Bombay High Court (Aurangabad Bench) ruled that information relating to a company’s Goods and Services Tax (GST) returns cannot be disclosed to third parties under the Right to Information (RTI) Act, 2005. The Court held that such …

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Gauhati High Court: Demand under Section 73 soley based on Return Discrepancies Invalid Without Prior ASMT-10 Notice

In a landmark judgment dated 19 September 2025, the Gauhati High Court quashed a demand issued under Section 73 of the CGST Act, 2017 against M/s PepsiCo India Holdings Pvt. Ltd., holding that such demand was invalid without prior issuance of Form GST ASMT-10 under Section 61 read with …

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Advisory from GSTN 8 Oct 2025: Clarification on Changes in GST Return Filing Effective October 1, 2025

The Goods and Services Tax Network (GSTN) has issued an advisory to clarify certain misconceptions circulating about recent changes in the GST return filing process, particularly concerning the Invoice Management System (IMS) and Input Tax Credit (ITC) flow. No Change in ITC Auto-Population Process …

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Limitation for GST Appeal Begins Only from Date of Effective Communication, Not Portal Upload: Madras High Court in Sharp Tanks & Structurals Pvt. Ltd. v. Deputy Commissioner (GST Appeals) [17-09-2025]

The Madras High Court in Sharp Tanks & Structurals Pvt. Ltd. v. Deputy Commissioner (GST Appeals) (decided on 17 September 2025) held that the limitation period for filing an appeal under Section 107 of the CGST/TNGST Act begins only from …

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