IGST on ocean freight under reverse charge clarified; CIF treated as composite supply, separate RCM levy invalid.
Notifications extended GSTR 3B and QRMP filing/payment dates and waived certain late fees; instructions require statutory procedure for tax recovery during searches and permit voluntary payment by DRC 03; a State ordered restrictions on unauthorised visits and automatic ITC unblocking. The Supreme Court ruled that CIF imports are composite supplies with goods as principal supply, precluding a separate IGST reverse charge on ocean freight. High Court and AAR decisions addressed improper ITC transfers to ISDs, substantive entitlement to export refunds despite procedural errors, canteen charges as non supply, and third party incentives as taxable services. A separate ruling under erstwhile law held cross border secondments may constitute taxable manpower supply. (AI Summary)

Interest on ineligible ITC clarified to apply only when availed and utilized, reshaping GST interest exposure.
Proposed amendment to Section 50(3) limits interest to ineligible ITC availed and utilized. Notifications mandate Aadhaar for refunds/revocation, tighten Rule 59 for GSTR 1 filings, and impose a two year limit for Section 77 refunds. Circulars clarify rates/classification (cloud kitchens, ice cream, UPS/inverters), export of services distinct person test, intermediary scope, and invoice/IRN procedural matters. The Supreme Court upheld Section 54(3) and Rule 89(5), excluding input services from inverted duty refunds. Key High Court and AAR rulings further address pre deposit payments, buyer protection from seller fraud, e way bill detention, mixed supplies, cross charge valuation, and reverse charge on settlement payments. (AI Summary)

Self-certification of annual GST returns enables filing without mandatory audit, easing compliance for eligible taxpayers.
Self-certification dispenses with mandatory audit and third party certification for filing GSTR 9 and GSTR 9C and, together with targeted exemptions, relieves smaller taxpayers from annual return and reconciliation filing; accompanying legislative and notification changes delete certification requirements and operationalise relief. The update also records authoritative rulings clarifying IGST export refunds vis a vis duty drawback, limits on revenue action prior to issuance of show cause notices, the scope of ITC blocking under Rule 86A, and several advance rulings on ITC admissibility for specific goods and services. (AI Summary)