Regularizing payment of GST on co-insurance premium apportioned by the lead insurer to the co-insurer and on ceding /re-insurance commission deducted from the reinsurance premium paid by the insurer to the reinsurer.

245/02/2025-GST-Clarifications regarding applicability of GST on certain services.

Seeks to amend Notification no. 01/2017- Central Tax (Rate)

Seeks to amend Notification no. 02/2017- Central Tax (Rate)

Seeks to amend Notification no. 39/2017- Central Tax (Rate)

Seeks to amend Notification no. 08/2018- Central Tax (Rate)

Seeks to extend the due date for furnishing FORM GSTR-7 for the month of December, 2024

Seeks to extend the due date for furnishing FORM GSTR-8 for the month of December, 2024

The High Court dismissed the bail application of the accused charged under Section 132(1)(c), (f) and (h) of the CGST Act for availing ?10.87 crore of fake Input Tax Credit (ITC) using forged documents and non-existent firms.

The High Court quashed a Rs 3,731 crore GST demand notice against an employee, ruling that the liability pertains to the employer company. The Supreme Court upheld this decision, emphasizing the absence of vicarious liability under Sections 122(1A) and 137.

The case examines the denial of Input Tax Credit (ITC) on the basis of discrepancies between GSTR-3B and GSTR-2A. The court identified procedural lapses, including lack of notice and opportunity for the petitioner to present their case. It held that orders violating principles of natural justice under Sections 107(8) and 107(12) of the Jharkhand GST Act must be set aside.

Heard Mr. S.K. Agarwal, learned counsel for the petitioner and Dr. B.N. Gogoi, learned Standing Counsel, CGS for all the respondents.