M.Com, FCA, FCS, ACIS(UK), PhD, D.Litt- Managing Partner, Agarwal Sanjiv & Company, Chartered Accountants, Jaipur ; Author of over 35 books of professional interests including Goods and Services Tax (GST), Service Tax, LLPs, Capital Market, Corporate Governance, Company Law etc; Also written thousands of Articles published in various journals and websites including TMI. Member of Indirect Tax Committee of ICAI-2010; Member of Secretarial Standards Board of ICSI (2003, 2007, 2009, 2014 and 2018); Member of Expert Advisory Board of ICSI (2010-13, 2015-16 and 2016-17). Actively associated on Indirect Taxes with ICAI / ICSI / Chambers. Participated in various conferences on topics of professional interests. Domain areas - Indirect Taxes including Service Tax, Goods and Services Tax(GST); Corporate Laws and Corporate Governance; Also a qualified Insolvency Professional (IP). Dr. Agarwal has been on the board of many companies including banks and has chaired audit committee of board of all such companies. These inter alia, include Jaipur Stock Exchange Ltd., Compucom Software Ltd., State Bank of Bikaner & Jaipur, Jammu & Kashmir Bank Ltd., Rajasthan, Financial Corporation Ltd. etc. He may be contacted at [email protected] / [email protected]
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GST rate and exemption changes cover fertilisers, tyres, transport and delivery, with reverse charge for specified scrap supplies.
For delivery services other than postal and courier services supplied through an e-commerce operator, the operator is liable under section 9(5), except where the service provider is liable for registration under section 22(1). Under the special Toll-Operate-Transfer procedure, concessionaires providing operation and maintenance services to the concessioning authority pay GST in the tax period when the relevant expense is charged or debited from the escrow account. The concession agreement must grant exclusive toll-collection rights, require road or highway operation and maintenance, and provide for an upfront concession fee. (AI Summary)
Goods and Services Tax - GST
E-invoicing and GST registration reforms address reverse-charge supplies, e-commerce warehouse registration and compliance for specified scrap transactions.
Post-supply discounts are excluded from taxable value from 1 November 2026 where the supplier issues a credit note and the recipient reverses the attributable input tax credit. From 1 January 2027, the notified e-invoicing framework covers supplies to registered persons, exports, specified domestic reverse-charge supplies received from unregistered persons and imported services, subject to the applicable provisions. Registration changes permit eligible suppliers selling goods through e-commerce operators to register using an eligible operator warehouse, subject to conditions. Refund procedures and electronic credit ledger restrictions are also revised. The specified registration exemption is withdrawn for suppliers of listed waste, scrap and used cooking oil, which are also included in the specified-goods category for tax deduction at source. (AI Summary)
Goods and Services Tax - GST
GST prosecution addresses invoice fraud, wrongful input tax credit, tax collection defaults, compounding, and publication after conviction.
GST prosecution covers supplies without invoices, invoices without actual supply, fraudulent input tax credit, wrongful refunds, and collection of tax without timely remittance. Imprisonment and fine vary according to the value of evaded tax, wrongful credit, or refund, with enhanced punishment for repeat convictions and an ordinarily applicable minimum imprisonment term. Certain obstruction, evidence-tampering, and information-related offences were decriminalised. Specified offences may be compounded on payment, while proceedings under other laws may continue. Authorised officers may publish particulars of convicted persons in appropriate cases. (AI Summary)
Goods and Services Tax - GST
GST prosecution classification distinguishes cognizable non-bailable tax-evasion offences from bailable offences, while criminal proceedings require formal charges.
GST prosecution is the institution and continuation of criminal proceedings for an alleged offence until final judicial disposal. An offence is an act or omission punishable by law, and section 132 of the CGST Act may apply to taxable persons and other persons committing specified prohibited acts. GST offences are cognizable and non-bailable where the prescribed serious offences involve tax evasion exceeding the applicable threshold; other offences are non-cognizable and bailable. Cognizable offences permit warrantless arrest and investigation, whereas non-cognizable offences require a warrant and court-authorised investigation. (AI Summary)
Goods and Services Tax - GST
GST bail safeguards govern departmental release, bond conditions, timely Magistrate production, and limited use of anticipatory or interim bail.
Under section 69(3) of the CGST Act, the Deputy Commissioner or Assistant Commissioner may release an arrested person on bail or otherwise only for a non-cognizable, bailable offence, exercising police-station officer powers subject to criminal-procedure safeguards. Conditions may include a personal bail bond, local surety, attendance before the investigating officer, and notice before leaving the country. Written communication of conditions, contact with a nominated person, prompt release upon compliance, timely production before a Magistrate when conditions remain unmet, custody safeguards, and maintenance of a bail register support the process. (AI Summary)
Goods and Services Tax - GST
Postal intimation of GST notices supplements portal service, while self-invoice reporting supports reverse charge e-invoicing compliance.
Rajasthan and Haryana require specified GST show-cause notices and demand orders to be additionally sent by registered or speed post within 15 days, while portal availability remains the deemed date of service. Rajasthan limits this measure to demands of at least Rs. 1 lakh; both systems require dispatch registers and supervisory monitoring. GSTN has introduced RCMDOM and RCMIMP supply types for reporting recipient-generated reverse-charge self-invoices, enabling eligible registered taxpayers to obtain Invoice Reference Numbers through authorised portals, subject to validations and statutory conditions. Production implementation remains unannounced. (AI Summary)
Goods and Services Tax - GST
GST registration, return reconciliation and automated refunds are proposed to streamline compliance, correct input tax credit mismatches, and accelerate processing.
GST reform proposals seek to simplify registration, reconcile return liabilities and input tax credit, and automate refunds. Registration changes include simplified applications, automatic acceptance of eligible amendments and cancellations, and simplified registration for qualifying small e-commerce suppliers. Return reforms provide reconciliation between GSTR-1, GSTR-1A, IFF, GSTR-3B and GSTR-2B, supported by reverse-charge and ITC statements. Refund measures include automated electronic cash ledger refunds, deemed acknowledgements, risk-based provisional refunds, system-readable refund applications, and revised rules for zero-rated and pre-deposit refunds. (AI Summary)
Goods and Services Tax - GST
GST process reforms simplify registration, returns, refunds, input tax credit, penalties and prosecution while requiring formal implementation.
GST Council process-reform recommendations cover simplified registration, return filing, refunds, adjudication, dispute management and improved Input Tax Credit flow. Proposed measures include removal of GST arrest provisions, an increased prosecution threshold, reduced maximum general penalties, simplified registration for small e-commerce sellers, and facilitation of inter-State goods movement. GST applicability, rates, exports and trade-facilitation issues are also addressed. Implementation is contemplated through notifications, circulars and legislative amendments, supported by FAQs. (AI Summary)
Goods and Services Tax - GST
GST arrest safeguards require credible reasons, recorded authorization, written grounds, proportionate bail, and prompt production before a Magistrate.
GST arrest safeguards require credible and recorded reasons to believe, clear evidence of the relevant offence and mens rea, and consideration of investigative necessity, evidence tampering, witness influence, and absconding risk. Arrest must not be routine, mechanical, or based on technical infractions. The arrest memo must identify applicable provisions and provide written grounds of arrest with acknowledgement. Bail conditions must be communicated, proportionate to financial capacity, and not excessive; persons requiring production before a Magistrate must be produced within the prescribed period. (AI Summary)
Goods and Services Tax - GST
Appeal consolidation for identical legal questions enables transfers, while e-signed respondent replies follow structured portal filing procedures.
Appointments to Group 'A' and 'B' posts in the Goods and Services Tax Appellate Tribunal are regulated through recruitment requirements covering pay levels, age limits, qualifications and disqualifications. Appeals involving an identical question of law across different Benches may be consolidated through a Transfer Appeal for taxpayers with multiple GSTINs linked to the same PAN. The portal process requires case selection, verification, document upload, checklist completion and final submission. Respondents may search the relevant case, upload and e-sign a reply, review it before submission, and obtain a receipt. (AI Summary)
Goods and Services Tax - GST
GST administration reforms streamline multistate registration, tribunal appeals, representation authorisation and field jurisdiction while proposed credit changes remain under consideration.
GST administration introduces Multistate Registration for normal taxpayers seeking registrations under the same PAN across multiple States or Union Territories. A Master TRN enables submission of Common Registration Information, followed by separate jurisdiction-specific TRNs with auto-populated but editable common details. GSTAT procedures cover respondents' replies and transfer appeals for identical legal questions pending before different benches, allowing qualifying taxpayers with multiple PAN-linked registrations to consolidate matters. Potential policy measures include easing blocked input tax credit and protecting genuine recipients affected by supplier defaults. (AI Summary)
Goods and Services Tax - GST
GST arrest safeguards require written grounds, prompt production, bail treatment for bailable offences, and criminal procedure compliance.
GST arrest authorisation permits the Commissioner, by order and upon reasons to believe, to empower an officer to arrest a person who has committed specified offences. Arrest extends to prescribed categories of tax evasion, wrongful availment or utilisation of input tax credit, and wrongful refunds where the relevant monetary thresholds are exceeded; it also covers the specified offence under clause (f) and repeat offending. Every arrest must comply with criminal-procedure requirements. (AI Summary)
Goods and Services Tax - GST
Judicially led tribunal appointments establish transparent selection, independent oversight, and uniform service conditions across specified tribunals.
The reforms establish a judiciary-led National Tribunals Commission as a permanent mechanism for tribunal selections, performance review and disciplinary oversight. Judicially led search-cum-selection committees, transparent processes, expert assessment, financial and administrative independence, and a five-year tenure seek to reduce executive discretion and strengthen professional competence. A common framework governs qualifications, appointments, salaries and allowances, resignation, removal and other service conditions across sixteen specified tribunals and appellate bodies. (AI Summary)
Goods and Services Tax - GST
GST arrest powers require written authorization, reasoned belief, specified offences, and safeguards protecting personal liberty.
GST arrest powers permit the Commissioner to authorise, through a written order, a Central Tax officer to arrest a person only where there is reason to believe that specified offences involving tax evasion, wrongful input tax credit, or wrongful refund have been committed. Arrest is confined to offences meeting the prescribed monetary threshold, while a person previously convicted for a specified offence may be arrested irrespective of the amount involved. The framework treats arrest as an exceptional enforcement measure requiring prior authorisation and satisfaction of statutory criteria. (AI Summary)
Goods and Services Tax - GST
GST document presumptions shift proof burdens, but loose papers and searches require corroboration and proper-officer authority.
Section 144 of the CGST Act creates a rebuttable presumption that documents tendered by the prosecution are genuine unless disproved. Loose sheets, slips, and diaries are not ordinarily books of account and require authentication and independent corroboration before supporting a tax addition. Entries in accounts alone cannot establish liability. Seized material must have a clear legal and factual nexus with an actual taxable supply. Investigation, search, and seizure must also be undertaken by a proper officer, since subsequent proceedings cannot rest on an invalid foundation. (AI Summary)
Goods and Services Tax - GST
Uncrystallized provident fund interest and damages remain contingent liabilities, allowing resolution plans to preserve CIRP certainty and timelines.
Provident-fund sums due to employees are excluded from the liquidation estate, but statutory interest and damages that were not determined before commencement of the corporate insolvency resolution process may be contingent liabilities. A resolution plan may provide for determined provident-fund dues without separately providing for uncrystallised interest and damages. The committee of creditors may reserve an amount for such contingencies, but is not required to do so merely because liability may later arise. Resolution applicants must be able to identify assumed liabilities within the fixed insolvency timeline. (AI Summary)
Goods and Services Tax - GST
GST compliance developments expand appeal access, require registered lease agreements for business premises, and reschedule policy deliberations.
GST portal functionality permits appeals in Form GST APL-01 against demand orders reflecting NIL or zero demand where the disputed amount was paid before the order was issued. Removal of portal validation restrictions enables taxpayers to pursue their statutory appellate remedy despite the absence of an outstanding quantified demand in the order. For GST registration or amendment in Rajasthan, rent or lease agreements for a principal or additional place of business must be registered with the Sub-Registrar; an unregistered agreement is insufficient. (AI Summary)
Goods and Services Tax - GST
GST statutory charges remain subordinate to insolvency distribution priorities, preventing tax authorities from claiming secured creditor status.
GST dues secured by a statutory first charge under section 82 of the CGST Act do not acquire secured-creditor status in corporate insolvency. Section 82 is subject to the Insolvency and Bankruptcy Code, which governs claim treatment, priority and distribution. Government tax claims are dealt with under the insolvency distribution waterfall and cannot be elevated to secured claims solely by reason of a statutory charge. Additional tax liabilities created through scrutiny during the moratorium may be rejected from the insolvency claim process. (AI Summary)
Goods and Services Tax - GST
E-way bill compliance governs goods movement, portal validation, transit inspection safeguards, and treatment of minor documentation errors.
E-way bill compliance governs movement of consignments exceeding the prescribed threshold, assessed per consignment rather than by the aggregate value carried in a vehicle. Movement particulars must be generated and validated on the common portal. Intercepting officers may verify prescribed documents, devices and goods, subject to online reporting requirements and safeguards against repeated physical verification without specific tax-evasion information. Minor typographical errors in specified e-way bill particulars do not warrant confiscation, while penalty proceedings after detention or seizure are subject to prescribed notice and order timelines. (AI Summary)
Goods and Services Tax - GST
Goods-in-transit inspection requires prescribed transport documents and permits detention, seizure, confiscation, and penalties for non-compliance.
GST inspection of goods in movement permits interception of a conveyance carrying goods in transit for verification of prescribed documents, devices and goods. The person in charge must carry the required transport records, including applicable invoice, bill of supply, delivery challan and e-way bill, produce them on interception, and allow inspection. Documentary deficiencies or supplies contrary to GST requirements may result in detention, seizure, confiscation and penalties. A transporter may upload portal details where verification holds up a consignment beyond 30 minutes. (AI Summary)
Goods and Services Tax - GST
TaxTMI 
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14 May 2015 
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