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    July 16, 2026   Case LawsMoney Laundering
    Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
    July 16, 2026   Case LawsService Tax
    Pan-India service-tax investigation powers extend beyond local limits, while pre-notice consultation remains recommendatory under departmental guidanc...
    July 16, 2026   Case LawsService Tax
    Documentary proof of service-tax payment governs refund eligibility, while delayed-refund interest runs only after the statutory waiting period.
    July 16, 2026   Case LawsWealth-tax
    Specialised agricultural valuation qualifications validly distinguish expertise in land, crop and soil assessment from other professional credentials.
    July 15, 2026   NotificationsSEBI
    Alternative investment fund scheme filings now require prescribed documents, faster submission, comment compliance, and a first-scheme fee exemption.
    July 15, 2026   NotificationsSEBI
    Securities transfer and transmission procedures now follow SEBI specifications, while specified Schedule VII requirements are removed.
    July 15, 2026   NotificationsDGFT
    Forced-labour import prohibition empowers targeted restrictions on goods made wholly or partly through involuntary work.
    July 15, 2026   NotificationsIncome Tax
    Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
    July 15, 2026   NotificationsIncome Tax
    Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
    July 15, 2026   CircularsDGFT
    Tariff Rate Quota allocation under India-Oman CEPA now requires online authorisation, origin certification and electronic customs debit.
    July 15, 2026   CircularsDGFT
    Year-specific UIN mapping governs export credit interest subvention claims, with separate UINs required for pre-shipment and post-shipment facilities.
    July 15, 2026   CircularsDGFT
    Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
    July 15, 2026   CircularsDGFT
    Preferential electronic Certificates of Origin for India-UK CETA exports enable self-declaration or authorised-agency issuance through Trade Connect.
    July 15, 2026   CircularsCustoms
    Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
    July 15, 2026   Case LawsGST
    Fraudulent GST registration and denial of hearing lead to quashing of ex parte adjudication and fresh proceedings
    July 15, 2026   Case LawsGST
    Wrong-head GST payment can be appropriated towards CGST and SGST liabilities without requiring fresh payment followed by refund
    July 15, 2026   Case LawsGST
    Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
    July 15, 2026   Case LawsGST
    Portal service of GST notices is valid; failure to use statutory remedies defeats writ challenge to registration cancellation.
    July 15, 2026   Case LawsGST
    Retrospective input tax credit relief removes delayed-availment demand, while mismatch claims and consequential penalty require fresh adjudication
    July 15, 2026   Case LawsIncome Tax
    Section 13(1)(b) belongs at assessment, not registration; provisional registration cancellation powers cannot exceed section 12AB's scope
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    July 16, 2026   Case Laws Money Laundering
    Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitation.
    July 16, 2026   Case Laws Service Tax
    Pan-India service-tax investigation powers extend beyond local limits, while pre-notice consultation remains recommendatory under departmental guidance.
    July 16, 2026   Case Laws Service Tax
    Documentary proof of service-tax payment governs refund eligibility, while delayed-refund interest runs only after the statutory waiting period.
    July 16, 2026   Case Laws Wealth-tax
    Specialised agricultural valuation qualifications validly distinguish expertise in land, crop and soil assessment from other professional credentials.
    July 15, 2026   Notifications SEBI
    Alternative investment fund scheme filings now require prescribed documents, faster submission, comment compliance, and a first-scheme fee exemption.
    July 15, 2026   Notifications SEBI
    Securities transfer and transmission procedures now follow SEBI specifications, while specified Schedule VII requirements are removed.
    July 15, 2026   Notifications DGFT
    Forced-labour import prohibition empowers targeted restrictions on goods made wholly or partly through involuntary work.
    July 15, 2026   Notifications Income Tax
    Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assessment years.
    July 15, 2026   Notifications Income Tax
    Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-filing compliance.
    July 15, 2026   Circulars DGFT
    Tariff Rate Quota allocation under India-Oman CEPA now requires online authorisation, origin certification and electronic customs debit.
    July 15, 2026   Circulars DGFT
    Year-specific UIN mapping governs export credit interest subvention claims, with separate UINs required for pre-shipment and post-shipment facilities.
    July 15, 2026   Circulars DGFT
    Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional campaigns.
    July 15, 2026   Circulars DGFT
    Preferential electronic Certificates of Origin for India-UK CETA exports enable self-declaration or authorised-agency issuance through Trade Connect.
    July 15, 2026   Circulars Customs
    Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearance.
    July 15, 2026   Case Laws GST
    Fraudulent GST registration and denial of hearing lead to quashing of ex parte adjudication and fresh proceedings
    July 15, 2026   Case Laws GST
    Wrong-head GST payment can be appropriated towards CGST and SGST liabilities without requiring fresh payment followed by refund
    July 15, 2026   Case Laws GST
    Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceedings
    July 15, 2026   Case Laws GST
    Portal service of GST notices is valid; failure to use statutory remedies defeats writ challenge to registration cancellation.
    July 15, 2026   Case Laws GST
    Retrospective input tax credit relief removes delayed-availment demand, while mismatch claims and consequential penalty require fresh adjudication
    July 15, 2026   Case Laws Income Tax
    Section 13(1)(b) belongs at assessment, not registration; provisional registration cancellation powers cannot exceed section 12AB's scope

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      Home› Highlights › GST › 2025 › January, 2025 › This
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      GST

      CBIC clarified multiple GST applicability issues based on 55th...

      GST Council Exempts Loan Penalty Charges, Payment Aggregator Settlements Under 2000, and Training by NSDC Partners

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      GSTJanuary 29, 2025Circulars
      CBIC clarified multiple GST applicability issues based on 55th GST Council recommendations. Key determinations: No GST payable on penal charges levied by regulated entities for loan contract breaches. GST exemption extended to RBI-regulated Payment Aggregators for settlements up to 2000 per transaction. Research and development services by Government Entities against grants regularized for period July 2017-October 2024. DDA not classified as local authority under GST law. GST applicable on facility management services to MCD headquarters. Training services by NSDC-approved partners exempted from January 2025, with past period regularized. Goethe Institute services' GST payments regularized for July 2017-March 2023 period.
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      ActsIncome Tax
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