Team Bizsol

FAQs-4 issued on 18-09-2025 supersedes the 09-09-2025 advisory, permitting voluntary re-stickering of unsold stock prices till 22-09-2025 without ads, requiring dealer circulars, compliance checks, and consumer intimation through communication channels. (Advisory dated 18.09.25)

GST: FAQs-3 on revised GST rates clarifies changes in CGST, exemptions, handicrafts, compensation cess, and petroleum imports, while existing rates for most bricks under composition remain unchanged as per relevant notifications. (Advisory dated 18.09.25)

GST: GST on renewable energy devices reduced to 5% from 22-09-2025, lowering solar costs, saving farmers ₹1,750 crore, reducing project expenses, creating 5–7 lakh jobs, and aiding India’s 500 GW target. (Press Release dated 18.09.25)

GST: Effective 01-10-2025, provisional refunds will be barred for taxpayers lacking Aadhaar authentication and for those supplying specified goods, including areca nuts, pan masala, tobacco, and essential oils. (NOTIFICATION NO. 13/2025-CENTRAL TAX dated 17.09.25)

GST: From 01-10-2025, provisional refunds will not be granted to taxpayers without Aadhaar authentication or those dealing in specified goods like areca nuts, pan masala, tobacco, and essential oils. (NOTIFICATION NO. 14/2025 – CENTRAL TAX dated 17.09.25)

GST: Amendments have been made to Notification No. 21/2018–CT (Rate) replacing the entire Table on handicraft goods exemptions. The revised provisions take effect from 22nd September 2025. (NOTIFICATION 13/2025- CENTRAL TAX (RATE) dated 17.09.25)

GST: From 01-10-2025, provisions of Finance Act 2025 covering changes in definitions, time of supply, ITC on plant and machinery, return filing, appeals etc. will come into force. (NOTIFICATION NO. 16/2025 – CENTRAL TAX dated 17.09.25)

GST: GST on specified construction materials like fly ash bricks and building bricks is fixed at 12% from 22-09-2025. (NOTIFICATION NO. 14/2025-CENTRAL TAX (RATE) dated 17.09.25)

GST: Appeals to the GST Appellate Tribunal can be filed till 30-06-2026 for orders communicated before 01-04-2026; thereafter, appeals must be filed within three months of communication. (NOTIFICATION NO. S.O. 4220(E)  dated 17.09.25

GST: Registered persons with annual turnover up to ₹2 crore are exempted from filing GST annual return from FY 2024-25 onwards. (NOTIFICATION NO. 15/2025 – CENTRAL TAX dated 17.09.25)

GST: Amendments made in GST rate notification for construction, hotel accommodation, and transportation services. The revised provisions will apply from 22-09-2025. (NOTIFICATION 15/2025- CENTRAL TAX (RATE) dated 17.09.25)

GST: Exemption has been extended to life and health insurance services provided to individuals (not group policies), along with reinsurance of such services. Effective 22-09-2025 under amended GST notification. (NOTIFICATION 16/2025- CENTRAL TAX (RATE) dated 17.09.25)

GST: Appeals on identical legal issues across benches, or disputes under IGST Sections 14/14A and CGST Section 20, will now be heard only by the Principal Bench. Effective immediately. (NOTIFICATION NO. S.O. 4219(E) dated 17.09.25)

GST: GST on local delivery services will now be paid by e-commerce operators, unless the service provider is mandatorily registered. Change applies from 22-09-2025 under amended notification. (NOTIFICATION 17/2025-CENTRAL TAX (RATE) dated 17.09.25)

GST: Cess removed from aerated waters, lemonade, carbonated drinks, coal, lignite, peat, passenger vehicles (≤13 persons), and certain motor vehicles, effective 22-09-2025. (NOTIFICATION NO. 02/2025-COMPENSATION CESS (RATE) dated 17.09.25)

GST: Clarifications include no MRP relabelling for medicines, uniform 5% GST on drones, reduced GST on sand lime bricks, exemptions for health and life insurance, and hotel guidance, effective 22 Sept 2025. (Press Release dated 16.09.25)

GST A new GST rate notification has been issued prescribing revised GST rates on goods, effective 22nd September 2025, in supersession of Notification No. 01/2017-Central Tax (Rate). (Notification No. 9/2025-Central Tax (Rate) dated 17.09.25)

Technical error in shipping address on auto-populated e-way bill cannot justify seizure or penalty – Supreme Court { Additional Commissioner Gr.-2 V/s Zhuzoor Infratech Pvt. Ltd. (2025) 34 Centax 228 (S.C.)}   Facts: Assessee ordered 16mm TMT Bars with invoice billed to assessee and delivery at New Delhi. E-way bill was auto-populated by GST portal, …

Judicial Corner: Technical error in shipping address on auto-populated e-way bill cannot justify seizure or penalty – Supreme Court (17.09.2025) Read More »

Detention of goods for transporting beyond validity of e-way bill without recording finding of intention to evade tax is unjustified – Allahabad High Court {Panasonic India Pvt. Ltd. V/s Additional Commissioner (2025) 33 Centax 365 (All.)} Facts:  Goods in transit were detained because the e-way bill had expired. Before the seizure/detention order was passed, the …

Judicial Corner: Detention of goods for transporting beyond validity of e-way bill without recording finding of intention to evade tax is unjustified – Allahabad High Court (16.09.2025) Read More »

Customs Tariff values revised for crude palm oil, palmolein, soybean oil, brass scrap, gold, silver, and areca nuts. New values take effect from 16th September 2025 for customs duty purposes. (Notification No. 56/2025-CUSTOMS (N.T.) dated 15.09.25)