GST evasion prompts arrests after fake firms and bogus transactions worth crores were uncovered across states.
An organized scheme allegedly used forged documents and fake firms to show bogus transactions of about Rs 96.53 crore, producing GST evasion of Rs 17.57 crore; two suspects were arrested and electronic devices, identity documents, cheque books and fake invoices were seized. A criminal case was registered based on a commercial tax complaint and charges were framed under the Bharatiya Nyaya Sanhita, and interrogation linked additional document suppliers assisting the network; investigations continue to apprehend other members and trace evidence across jurisdictions.

Cooling appliance prices to rise as new star rating standards increase efficiency thresholds, prompting higher costs for ACs and refrigerators.
Revised energy labelling standards effective January 1, 2026 raise performance thresholds and expand mandatory star labelling, requiring manufacturers to adopt costlier components to meet the stricter 5 star criteria. The change will reclassify many existing high rated cooling appliances to lower star levels, prompting industry estimates of price increases-around 10% for new top rated room air conditioners and 3-5% for refrigerators-driven by compliance costs alongside commodity and currency pressures.

IndiGo faces a large GST demand over compensation treatment and denied input tax credit and will contest the orders.
A revenue assessment imposed a substantial GST demand, interest and penalty relating to compensation from a foreign supplier and denial of input tax credit across multiple years, with an aggregate demand exceeding Rs 458 crore and a separate smaller penalty for another year; the airline will contest the orders through appeals, maintaining the positions are erroneous and supported by external tax advice and asserting no significant present financial or operational impact.

Electronic Credit Reversal and RCM ledgers now block excess ITC claims until negative ledger balances are corrected.
Automated portal validations will bar reclaimed ITC or RCM ITC claims that exceed ledger balances plus current-period reversals or liabilities: reclaim in Table 4(D)(1) is limited to the reclaim ledger closing balance plus ITC reversed in Table 4(B)(2); RCM ITC in Table 4A(2)/4A(3) is limited to RCM liabilities in Table 3.1(d) plus the RCM ledger closing balance. Negative ledger balances must be remedied-by reversal in Table 4(B)(2) for reclaimed ITC or by paying RCM liability or reducing RCM ITC claimed-before filing GSTR-3B.

GST rate cuts drove industrial production to 6.7% in November, led by manufacturing and a mining rebound.
Cutting of Goods and Services Tax rates triggered order accumulation that supported industrial output, lifting the Index of Industrial Production to 6.7% year on year in November, led by manufacturing (basic metals, fabricated metal products, pharmaceuticals and motor vehicles) and a rebound in mining, while power contracted; the National Statistics Office revised October growth upward and noted broad based manufacturing gains across 20 of 23 industry groups.

Customs clearance facilitation meeting advanced CBIC digital initiatives and committed to transparency, accessibility, and efficiency in trade processes.
The Customs Clearance Facilitation Committee meeting reviewed CBIC policy and digital initiatives, addressed operational challenges in the Delhi Customs Zone, and produced actionable measures to strengthen facilitation and efficiency. Delhi Customs committed to promoting Transparency, Accessibility, and Efficiency, endorsing sustained inter-agency coordination and an open-door dialogue approach to advance trade facilitation and reinforce stakeholder confidence.

Appointment of Amit Kashyap as Member of the GST Appellate Tribunal for Himachal Pradesh for a four-year term.
Amit Kashyap has been appointed as a Member of the GST Appellate Tribunal for the State Bench at Shimla for a four-year term, following approval by the Appointments Committee of the Cabinet and recommendation by a selection committee chaired by the Chief Justice of the Himachal Pradesh High Court. The appointment is part of the nationwide establishment of GST Appellate Tribunals designed to expedite tax dispute resolution and enhance transparency in tax administration.

Air purifiers: petition seeks reclassification as medical devices and GST reduction to make them affordable.
The petition seeks directions to classify air purifiers as medical devices and reduce GST from 18 percent to 5 percent on the ground that they are essential during severe air pollution. The Centre contends that any change to GST rates must proceed through the GST Council, which requires physical voting and participation of states and the Union finance minister, and asks for time to file a detailed counter affidavit and to have the petition treated as a representation to the Council.

Kerala says central fiscal classifications and transfer adjustments have cut borrowing limits and disrupted state development funding.
Kerala alleges central fiscal measures have constrained its development financing by treating KIIFB and similar agency borrowings as state debt, applying GRF-linked deductions and recovering IGST transfers for technical reasons, and reducing divisible tax shares and GST compensation, cumulatively shrinking market borrowing limits and central receipts and impairing budget planning and infrastructure funding.

Kerala fiscal squeeze from reduced borrowing consent, GST rate rationalisation and export shocks threatens essential services.
Kerala reports that the Centre reduced its fourth-quarter borrowing consent from an estimated Rs 12,516 crore to Rs 5,636 crore after a Rs 5,944 crore deduction, creating acute fiscal stress that limits the state's ability to meet pre-committed liabilities and finance essential public services; the state attributes the narrowed fiscal space to GST rate rationalisation causing an estimated Rs 8,000 crore annual shortfall and reciprocal US tariff measures inflicting an additional estimated Rs 2,500 crore annual loss.

GST on air purifiers: Delhi High Court directs GST Council to consider lowering or abolishing tax.
The Delhi High Court directed the GST Council to meet urgently to consider lowering or abolishing the goods and services tax on air purifiers due to worsening air quality, urging fiscal reconsideration as a public health response.

GST and tax design allegedly empower monopolies and squeeze MSMEs, undermining production and jobs.
Allegations assert that current policy and tax design, notably GST and an inverted duty structure, empower monopolies while burdening MSMEs through bureaucratic complexity and adverse tax slabs, undermining production and employment and favouring large corporate houses.

CGST superintendent arrested for accepting Rs. 5 lakh as part-payment bribe during audit; unexplained assets and audit records seized.
A CGST superintendent is accused of soliciting and accepting a part-payment bribe during an audit after threatening to fabricate a tax demand; a trap operation caught him accepting Rs. five lakh. Searches at his residence and office recovered unaccounted cash, property purchase deeds, and digital audit-related evidence, and the investigation remains ongoing.

Air purifiers: court urged temporary GST exemption and reclassification as medical devices amid severe air pollution.
A PIL seeks classification of air purifiers as medical devices and reduction of the Goods and Services Tax from 18% to five per cent, contending high taxation makes essential indoor-air devices financially inaccessible and imposes an arbitrary health burden. The Delhi High Court expressed displeasure at lack of administrative action in the current emergency of very poor air quality, directed authorities to take instructions, and urged consideration of temporary exemption or short-term relief to secure access to clean air.

GST collections rose 16% through November; excise revenue up 8.6% amid enforcement, analytics, and settlement measures.
GST collections rose 16.03% to Rs 17,860.09 crore through November and excise revenue increased 8.64% to Rs 7,401 crore; enforcement actions (3,860 FIRs, 3,795 arrests) and targeted measures including the One-Time Settlement (OTS) Scheme-2025, Tax Intelligence Unit analytics (recovering Rs 344.06 crore), and GSTR-3B non-filer monitoring underpinned the revenue gains.

CGST official arrested for allegedly soliciting and accepting a bribe after threatening to fabricate a tax demand.
A CGST officer is alleged to have audited a company, threatened to fabricate a Rs 98 lakh tax demand, demanded Rs 20 lakh to settle the matter, accepted a Rs 5 lakh part payment and was apprehended in a trap; subsequent searches recovered unexplained cash, property deeds and digital evidence related to the audit.

GST fraud: four individuals booked for creating fake firms and claiming over Rs 22.06 crore in input tax credit.
A complaint alleges four persons created eight fictitious GST-registered firms between April and August, submitted false documents to obtain registrations, and claimed about Rs 22.06 crore in input tax credit; they have been booked under offences for organised crime, criminal breach of trust, cheating, dishonest removal or concealment of property, and relevant GST Act provisions, and the investigation remains ongoing.

IndiGo seeks Rs 900 crore refund for Customs duty on aircraft engines re imported after overseas repairs under double levy claim.
Petitioner challenges re levy of Customs duty on goods re imported after overseas repairs as a double levy where basic Customs duty was paid on re import and GST was discharged on the repair service; petitioner seeks refund of over Rs 900 crore paid on more than 4,000 bills, relying on a tribunal ruling that re levy is impermissible and that a later amendment to an exemption notification operates only prospectively.

Employment guarantee scheme changes will cut state funding, limit rural employment and stress state finances.
Converting the employment guarantee scheme to a 60:40 funding ratio will materially reduce central transfers to states, constrain employment generation under the programme and worsen state budgetary stress. This fiscal reallocation is characterised as a shift in Centre-state responsibilities that, together with recent tax-rate and GST changes, has reduced state revenues and risks diverting benefits away from rural beneficiaries toward corporate interests, undermining the scheme's capacity to deliver employment and income support.

GSTR 9/9C annual return: auto population rules, ITC allocation, reclaim treatment, and late fee calculation guidance.
GSTR 9/9C for FY 2024 25 is enabled only after filing all GSTR 1 and GSTR 3B for that year; Tables 4,5,6,8 and 9 are auto populated from GSTR 1/1A/IFF, GSTR 2B and GSTR 3B. Table 8A sources inward supplies from GSTR 2B including supplier filings made in the next FY within April-October. Table 6A1 captures ITC of the preceding FY claimed in the current FY (except ITC reclaimed under reverse claim rules); net current year ITC (6A2) must be allocated across 6B-6H. Claim/reversal/reclaim events are reported separately (6B, Table 7, 6H or Table 13/next year 6A1 as applicable). Table 8C records current year ITC first availed in the next FY; Table 8B is driven only by 6B. Late fees for annual return and audit reconciliation mechanics are auto calculated and examples demonstrate application.