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Understand the latest GSTR-9/9C FY 2024-25 amendments, with new tables, auto-populated sections, and tips to simplify filing while reducing errors and compliance risks before the December 31 deadline.

GSTR-9/9C FY 2024-25: Key Updates, New Tables and Filing Insights Ahead of Dec 31 Deadline

Judgement

The West Bengal AAR ruled that the construction of a B+G+31 storey service apartment by SRIPSK Developers LLP falls under commercial building services, not residential, for GST purposes.

AAR Classifies High-Rise Service Apartment Construction as Commercial Building Services Under GST

As per the West Bengal Authority for Advance Ruling (WBAAR), from 22.09.2017, cotton seed oil cake is exempt from tax irrespective of its use.

Cotton Seed De-oiled Cake Does Not Attract GST: WBAAR

Cotton Seed De-Oiled Cake Does Not Attract GST: WBAAR

High Court allows revision and holds reassessment under Section 29(7) valid where Additional Commissioner’s permission was on record.

High Court Allows Revision; Reassessment Upheld Under Section 29(7) of UP VAT Act

HC allows revision and sets aside penalty u/s 54(1)(14) of the UP VAT Act where goods were for business use and a blank Form-38, without corroboration, did not indicate intent to evade tax

HiHigh Court Quashes Penalty of Rs. 1.5 Lacs; Holds Blank Form-38 Alone Insufficient to Infer Tax Evasion

High Court Quashes Penalty of Rs. 1.5 Lacs; Holds Blank Form-38 Alone Insufficient to Infer Tax Evasion

Allahabad High Court quashes cancellation and appellate orders where show-cause notice failed to disclose the proper officer and no personal hearing was afforded; remands matter for fresh adjudication with directions.

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GSTR-9/9C FY 2024-25: Key Updates, New Tables and Filing Insights Ahead of Dec 31 Deadline

AAR Classifies High-Rise Service Apartment Construction as Commercial Building Services Under GST

Cotton Seed De-Oiled Cake Does Not Attract GST: WBAAR

High Court Allows Revision; Reassessment Upheld Under Section 29(7) of UP VAT Act

High Court Quashes Penalty of Rs. 1.5 Lacs; Holds Blank Form-38 Alone Insufficient to Infer Tax Evasion

High Court Quashes GST Registration Cancellation Passed Without Proper Notice or Hearing