Recommendations by the GST Council in its 52nd meeting held on October 7, 2023

GST on personal guarantee provided by Managing Director of the company

The Explanation to Rule 89(4) cannot apply retrospectively

Stay granted for proceedings initiated post completion of GST audit, for same period

GST Alert – CGST & IGST Amendment Bills

SCN cannot be kept in abeyance and adjudicated beyond a reasonable time

A genuine buyer cannot be deprived of Input Tax Credit and instead recovery action should be taken against the defaulting supplier

ITC is ineligible where there is delay in filing GSTR 3B beyond the time limit prescribed under Section 16(4) of the CGST Act

Clarifications issued pursuant to the 50th GST Council meeting

Press Release pursuant to the 50th GST Council meeting

Levy of Sales Tax on spares replaced under a Warranty claim

GST on intermediary service held constitutional by Bombay HC

Entry 6 of Schedule III of the CGST Act provides that lottery, betting, and gambling are subject to GST, while other actionable claims are not.

Gujarat AAR holds that the sale of over-the-counter readily available food and beverages qualify as a supply of goods and not restaurant services

Recent amendments in the GST Rules, and clarifications issued by CBIC pursuant to the 48th GST Council meeting

Recent amendments in GST law and procedure, and clarifications issued by CBIC

Customs (Electronic Cash Ledger) Regulations, 2022

43rd GST Council decisions

Service tax demand on liquidated damages set aside by the Tribunal.