CBIC directed field officers to implement MeitY’s revised registration requirements for standalone hard disk drives. The new framework becomes applicable to specified HDDs from 05 November 2026.
Equipment using three-phase power, higher current ratings, larger dimensions, or heavier configurations may be exempt from compulsory registration if annual imports or production remain below 100 units per model.
The article explains that where recipients never avail ITC on rejected goods, no reversal is required upon issuance of credit notes under Section 34. Proper documentation can support GST compliance during audits and departmental proceedings.
Companies renting residential properties often struggle with choosing between 2% and 10% TDS. The key takeaway is that the correct rate depends on whether the arrangement is a pure lease, equipment rental, or a service contract.
Mumbai ITAT held that payments from accumulated income to institutions registered under Section 12AA attracted Section 11(3)(d). The Tribunal ruled that rectification under Section 154 was valid as the omission was a mistake apparent from the record.
The representation seeks safeguards against automatic ITC reversals arising from supplier defaults and retrospective cancellations. It emphasizes that bona fide buyers deserve fair treatment and a meaningful opportunity to prove genuine transactions.
The Telangana High Court dealt with the legality of issuing multiple show cause notices for the same tax period without adjudicating the earlier notice. The Court set aside the ex parte assessment order and directed a fresh adjudication after granting the taxpayer an opportunity to respond.
The issue was whether a GST appeal filed within limitation could be dismissed merely because the mandatory pre-deposit was not made simultaneously with the appeal filing. The Telangana High Court held that such rejection was unjustified when the pre-deposit was subsequently made during the pendency of the appeal.
The issue was whether a taxpayer could pursue a statutory appeal after approaching the High Court against a GST demand order and subsequent bank attachment notice.
The GSTAT Committee has recommended sweeping changes to the GSTAT Procedure Rules, 2025 to simplify appeal filing and reduce technical objections. The proposals aim to enhance accessibility, procedural flexibility, and efficiency in GST litigation.
