Category: GST Latest News

Under the GST laws, there was a need for a simplified GST Registration Scheme to counter the persisting issues faced by the assessees in obtaining GST registration that have been highlighted at various forums. As per Notification No. 18/2025 – Central Tax dated 31^st October, 2025, the Central Board of Indirect Taxes and Customs has inserted 2 new rules i.e. Rule 14A and Rule 9A in the GST law to introduce a simplified GST registration scheme to bring small business into the formal economy by simplifying the registration process.

Need for a simplified GST registration scheme

There have been several instances where the assessees who are interested in obtaining GST registrations have faced challenges that have prevented them from entering into the formal economy such as –

• Delays in the physical verification process,
• Minor discrepancies in documents leading to rejections,
• Multiple queries and documents required from small businesses, amongst others.

Therefore, there was a need for a simplified GST registration scheme for addressing these common challenges faced by a large section of the economy.

Rule 14A – ‘Option for taxpayers having monthly output tax liability below threshold limit’

As per the newly inserted Rule 14A – ‘Option for taxpayers having monthly output tax liability below threshold limit’ – any person, who on his own assessment feels that his output tax liability on the supply of goods and services or both, to registered persons will not exceed Rs. 2.50 lacs per month, shall be eligible for this simplified GST registration scheme under Rule 14A. The threshold limit for the output tax liability of Rs. 2.50 lacs per month includes CGST, SGST, IGST as well as compensation cess.

Rule 14A – Advisory

As per the latest advisory released on the GSTN portal on 01.11.2025, the following features must be kept in mind while opting for this simplified GST registration scheme –

• Aadhar authentication is mandatory for the Primary Authorized Signatory and atleast one promoter/partner. However, Aadhar authentication will not be a required if the assessee falls under the category of exempt specified persons u/s 25(6D) of the CGST Act, 2017 covering PSUs, non-citizens of India, local authorities, etc.
• A person opting for GST registration under Rule 14A in one state or union territory will not be allowed to apply for another GST registration under Rule 14A in any other state or union territory on the same PAN.
• Once the ARN has been generated, the registration will be electronically granted within 3 working days subject to aadhar authentication.
• There should be no pending amendment or cancellation application for registration availed under rule 14A.
• There should be no initiated or pending proceedings under Section 29 (cancellation of registration) for registration availed under rule 14A.

How to apply for GST registration under Rule 14A?

In order to facilitate the simplified GST registration scheme under Rule 14A, the Form REG – 01 has been amended to include the following clause in the application form in Part B after Serial No. 4 –

“4.1 – Option for registration under rule 14A – Yes or No.”

“4.1.1 – Declaration by person opting for registration under rule 14A – I hereby declare that the aforesaid business shall abide by the conditions and restrictions specified in the Act or the rules for opting to register under rule14A”

Withdrawal from the simplified GST registration scheme

Any taxpayer intending to withdraw from this simplified GST registration scheme at a later stage must fulfill the following conditions –

• The taxpayer must ensure that all returns due from the effective date of registration upto the date of filing the withdrawal application have been filed.
• If the taxpayer wishes to withdraw from the scheme before 1^st April, 2026, then returns for a period of minimum 3 months must be filed before application for withdrawal.
• If the taxpayer wishes to withdraw from the scheme after 1^st April, 2026, then returns for a period of minimum 1 tax period must be filed before application for withdrawal.

Upon verification of the withdrawal application under Form REG – 32, the proper officer may approve the withdrawal by issuing Form REG – 33 or reject the application by issuing Form REG – 05. Once the taxpayer has received the approved Form REG – 33 on the GSTN portal, he may file returns with output tax liability higher than Rs. 2.50 lacs per month from the first day of the succeeding month in which the said order has been issued.

This ensures that taxpayers cannot retroactively modify their output tax liability for periods prior to the withdrawal order in a way that would push it beyond the Rs. 2.50 lacs limit. It serves as a safeguard to prevent exploitation of the lower threshold provision.

Moreover, the concept of “deemed approval” under Rule 9(5), where an application is automatically accepted if no response is made by the officer within the prescribed time will not be valid in such situations. This provision ensures that cases involving serious grounds for cancellation are carefully reviewed, eliminating any possibility of using withdrawal as a way to avoid cancellation proceedings.

Rule 9A – ‘Grant of Registration Electronically’

As per the newly inserted Rule 9A, notwithstanding anything contained in Rule 9, any person who has applied for registration under Rule 8 (Normal Registration) or Rule 12 (Registration for TDS/TCS deductors) or Rule 17 (Non-Resident Taxable Persons/Casual Taxable Persons), shall, upon identification on the common portal based on data analysis and risk parameters, be granted registration electronically by the common portal, within 3 working days from the date of submission of application.

Therefore, this is an alternative to Rule 9 and is applicable for taxpayers applying for registration under Rule 8 (Normal Registration) or Rule 12 (Registration for TDS/TCS deductors) or Rule 17 (Non-Resident Taxable Persons/Casual Taxable Persons).

FAQs

Q1. What is the effective date for Rule 14A and Rule 9A?

A1. The effective date for the newly inserted Rule 14A and Rule 9A is 01.11.2025.

Q2. How to amend Form REG – 32 (Application for Withdrawal from Scheme) ?

A2. Once FORM GST REG-32 is filed, no amendment application will be allowed to be filed till the disposal of application under FORM GST REG-32.

About the Author This article is written by FCA Eshita Krishna , an experienced Chartered Accountant with advanced ICAI certifications in DISA, Anti-Money Laundering, Real Estate Laws, and Forex & Treasury Management. With strong expertise in direct and indirect tax, audit, risk advisory, financial planning, and financial management, she delivers accurate, experience-backed financial insights to readers.

On 12^th February, 2025, a latest advisory on the GST Registration Process has been released on the GST portal focusing on applicants not opting for Aadhar authentication in their GST registration process. In line with the latest updates to the GST registration process under Rule 8 of the CGST Rules, 2017, applicants must follow these guidelines:

If Not Using Aadhaar Authentication for GST Registration Process:

• You must visit a GST Suvidha Kendra (GSK) for photo and document verification.
• After choosing “NO” for Aadhaar authentication, you’ll get an email with the GSK location and required documents.
• Book an appointment using the link in the email.
• Go to the GSK at the scheduled time for photo and document verification.

If Using Aadhaar Authentication and Biometric Verification is Needed for GST Registration Process:

• Promoters/Partners and the Primary Authorized Signatory (PAS) must visit the GSK for photo and biometric verification.
• If a Promoter/Partner or PAS has already done biometric verification in any State/UT before, they don’t need to do it again, but they still need to do document verification.
• If the same person is both the Promoter/Partner and the PAS, they must visit the GSK for photo, biometric, and document verification. If they’ve done biometric verification before, only document verification is needed.

If ARN (Application Reference Number) is Not Generated:

• For Aadhaar-authenticated applicants needing biometric verification: If you do not visit the GSK, fail biometric authentication, or do not complete document verification within 15 days of submitting Part B of REG-01, the ARN will not be generated. Make sure your Aadhaar details are correct to avoid issues.
• For those not using Aadhaar authentication: If photo or document verification is not done within 15 days, the ARN will not be generated.

Follow these steps to complete your GST registration process smoothly.

Read the official notification here.

The GST Council met on 22^nd June, 2024 which was the first GST Council meeting in the Modi 3.0 regime. The Finance Minister Nirmala Sitharaman in her press conference announced a series of assessee friendly decisions taken by the GST Council. The major decisions announced by the GST council are being elucidated as under:-

GST Council announced GST Amnesty Scheme

The first major decision taken by the GST Council is that they have announced an amnesty scheme for FY 2017-18, 2018-19 and 2019-20 wherein it has been clearly stated that if the assesse deposits the tax due as determined in the said notices by 31.03.2025 the interest and penalty on the same will be waived.

This is a much awaited decision of the GST council since in the inception of the GST regime there were issues pertaining to the GST infrastructure as well as lack of clarity in the actual implementation of the law and certain transitionary challenges which resulted in a barrage of notices getting confirmed wherein the quantum of interest and penalty had become more than the actual tax demand itself. This comes as a major relief for the tax payers and would substantially reduce the load on the appellate authorities.

Extension of time limit for taking ITC

The time limit for claiming ITC as per Section 16 (4) was due date of filing monthly return in Form GSTR 3B for September of the subsequent financial year (effectively 20th October) which was revised vide Finance Act to due date of filing GSTR 3B of for October of the subsequent financial year (effectively 30^th November) vide Finance Act 2022. The Council has now retrospectively amended the section to state that that all invoices and debit notes in respect of which ITC has been claimed in GSTR 3B upto 30.11.2021 for FY 2017-18, 2018-19, 2019-20 and 2020-21 shall be permitted.

Extension of time limit for GSTR -4

The time limit for filing returns in Form GSTR 4 has been extended to 30^th June from FY 2024-25.

Interest not applicable to the extent amount is available in E-cash ledger

The assesse shall not be liable to pay interest on the amount which was lying in the electronic cash ledger of the assesse. It would be prudent to wait for the final notification in this regard since there may be certain caveats that may be imposed like in the case on interest where the amount is lying in the electronic cash ledger is subject to fulfillment of conditions contained in Section 50 (1) and Rule 88B of the CGST Rules, 2017.

GST Council introduced Form GSTR 1A

The GST Council has approved Form GSTR 1A to add or amend any particulars filed in the GSTR 1 of the current tax period before the filing of GSTR 3B of the current tax period in order to ensure that any incorrect particular can be amended or any data omitted in GSTR 1 can be accommodated.

Biometric based aadhar authentication

The GST Council has recommended that after the successful implementation of bio metric based Aadhar Authentication in states like Gujarat the scheme shall be implemented throughout the country in a phased manner which will reduce the need for the conducting physical verifications by the filed formations. This will reduce the load on the field formations as well as facilitate ease of doing business in the country.

Monetary Limits for filing appeals by GST department

The GST council has also fixed monetary limits for filing appeal by the GST department the details of which are as under-

i. GSTAT- Rs 20 lakhs; ii. High Court- Rs 1 crore ; iii. Rs 2 crore for Supreme Court. This will curtail excessive litigation by the department.

Maximum amount of pre -deposit

The maximum amount of pre deposit for filing appeal before appellate authority reduced from Rs 25 crores to Rs 20 crores each for CGST and SGST. The pre deposit for filing an appeal before GSTAT reduced to 20% subject to a maximum of Rs 20 crores.

Time limit of 3 months for filing appeal before GSTAT

The time limit of 3 months for filing appeal before GSTAT shall commence from the date as shall be notified by the Government. This is being done since the GSTAT is not operational and only the President of the GSTAT Principal Bench has been appointed. This was essential since in the absence of this clarification several appeals were getting time barred for want of formation of GSTAT and several assesses were approaching High Courts to pass orders stating that there appeal be considered as filed within the statutory time limit as and when the GSTAT is formed and becomes operational. This clarification addresses the concerns of such assessees.

GST Fitment committee

• The GST Fitment committee has recommended and the GST Council has accepted that a uniform rate of 12% shall be applicable on all milk cans irrespective of the nature of material used in the said cans.
• Similarly all corrugated and non-corrugated carton boxes whether or not made of cardboard shall have a uniform GST rate of 12%, this was a long standing demand of apple growers.
• The GST Council has also approved that the rate of Solar Cookers and all types of sprinklers including Fire Sprinklers shall attract a GST rate of 12%.

Services Provided by Indian Railways

The waiting rooms, battery operated vehicles provided by Indian Railways and the Intra Railways supplies shall be exempt from the rigour of GST which will lead to reduction in prices of these services being rendered by Indian Railways.

Hostel accommodation services

GST has been exempted on all hostels for the use of students or working professionals provided that the fee being charged is not more than Rs 20,000 per student per month. The person availing the facility shall continuously be using the said facility for a period of not less than 90 days for the exemption to be applicable.

Other Important Issues

• The GST Council has referred the matter of reduction of rates to the GOM on rate rationalization in respect of fertilizers.
• The FM Nirmala Sitharaman also said in response to a query during the press conference that they intend to bring in petrol and diesel under GST.
• The competent authority for adjudicating matters of Anti Profiteering and Reports of DGAP shall be the GSTAT and not the CCI. This transition shall take place immediately after the GSTAT becomes functional.
• Online gaming was not discussed in the GST Council meeting today.

Watch the press conference by the FM here.

As we enter May 2024, it is crucial to mark the GST due date for April 2024 returns to avoid penalties or interest due to late or non-filing. Recent notices of substantial demands being raised on major companies underscore the importance of compliance. To ensure timely filing and adherence to GST laws, it is imperative to take proactive steps and file the returns within the prescribed due date.

A summary for all the important GST due date information for the month of May, 2024 for your reference:-

The returns to be furnished by you depend on a variety of factors but is primarily dependent on the nature of business and the registration opted by the taxpayer. Let us now understand the tax return compliances that have to be done based on the GST registration and scheme opted  by the taxpayers.

GSTR 7 and 8 – GST due date 10^th May 2024

GSTR 7 return is filed by persons who are required to deduct tax at source (TDS) under GST. It includes details of TDS deducted, TDS liability, TDS paid, and other related information. GSTR-7 needs to be filed by taxpayers who are required to deduct TDS under GST, such as government agencies and certain categories of taxpayers.

GSTR 8 return is filed by e-commerce operators who are required to collect tax at source (TCS) under GST. It contains details of supplies made through the e-commerce platform, TCS collected, TCS liability, and other relevant information. E-commerce operators are mandated to file GSTR-8 for each tax period, regardless of whether any transactions have occurred during that period.

The GST filing dates for these returns for the month of April, 2024 is 10.05.2024.

Therefore, unless you are falling under the above specified categories, this due date of 10.05.2024, is not applicable for you.

GSTR 1 (Monthly) – 11^th May 2024

GSTR-1 is a monthly return that needs to be filed by registered taxpayers under the Goods and Services Tax (GST) regime in India. It contains details of outward supplies made by the taxpayer during the reporting period. The GST due date for this return for the month of April, 2024 is 11.05.2024.

Most of the taxpayers are falling under this category and have to ensure timely and accurate filing of GSTR 1 every month.

GSTR 5 and 6 – 13^th May 2024

GSTR-5 is filed by non-resident foreign taxpayers who engage in taxable activities in India and are registered under GST. GSTR-6 is filed by Input Service Distributors (ISDs) under GST. The GST due date for the month of April, 2024 is 13.05.2024.

Thus, only if you are registered as a Non-Resident foreign taxpayer or an ISD, this return will be applicable for your business.

GSTR 3B (Monthly) – 20^th May 2024

GSTR-3B is a monthly self-declaration that summarizes the details of outward supplies, inward supplies, and the tax liability thereof. It is a simplified return that businesses registered under GST need to file. The GST due date for this return for the month of April, 2024 is 20.05.2024.

Similar to the GSTR 1 return, most of the taxpayers are falling under this category and have to ensure timely and accurate filing of GSTR 3B every month.

PMT – 06 – 25^th May 2024

The PMT-06 return is used for making payment of tax and other amounts by taxpayers registered under the Goods and Services Tax (GST) regime. Taxpayers registered under the composition scheme use PMT-06 to pay their tax liabilities.

GSTR 11 – 28^th May 2024

GSTR-11 is a return that needs to be filed by taxpayers who have been issued a Unique Identity Number (UIN). UINs are issued to foreign diplomatic missions and international organizations operating in India, to grant them relief from taxes on their purchases. The GST due date for this return for month of April, 2024 is 28.05.2024.

You can download the calendar for April, 2024 by clicking here.

GSTN has also decided to launch an enhanced portal on 03.05.2024. Stay tuned for more.

We are in April 2024. Ensuring compliance with GST filing dates regulations is crucial as we step into the new financial year, FY 2024-25 to remain vigilant and proactive. With the ever-changing landscape of tax laws and regulations, staying on top of GST return compliances is paramount to avoiding unnecessary interest charges and potential issues stemming from non-compliance or late submission. By keeping a close tab on GST filing dates and requirements, businesses can not only streamline their tax processes but also mitigate the risk of facing penalties or legal repercussions. Timely and accurate filing of GST returns not only demonstrates good governance but also fosters trust and credibility with regulatory authorities.

A summary for all the important GST filing dates information for the month of April, 2024 for your reference:-

The question that arises here is that are we supposed to stay alert on all the above GST filing dates and furnish returns on 10 out of the 30 days of April 2024? The answer to this depends on a variety of factors but is primarily dependent on the nature of business and the registration opted by the taxpayer. Let us now understand the tax return compliances that have to be done based on the GST registration and scheme opted  by the taxpayers.

GSTR 7 and 8 – GST Filing Dates – 10^th April 2024

GSTR 7 return is filed by persons who are required to deduct tax at source (TDS) under GST. It includes details of TDS deducted, TDS liability, TDS paid, and other related information. GSTR-7 needs to be filed by taxpayers who are required to deduct TDS under GST, such as government agencies and certain categories of taxpayers.

GSTR 8 return is filed by e-commerce operators who are required to collect tax at source (TCS) under GST. It contains details of supplies made through the e-commerce platform, TCS collected, TCS liability, and other relevant information. E-commerce operators are mandated to file GSTR-8 for each tax period, regardless of whether any transactions have occurred during that period.

The GST filing dates for these returns for the month of March, 2024 is 10.04.2024.

Therefore, unless you are falling under the above specified categories, the GST filing date of 10^th April, 2024, is not applicable for you.

GSTR 1 (Monthly) – 11^th April 2024

GSTR-1 is a monthly return that needs to be filed by registered taxpayers under the Goods and Services Tax (GST) regime in India. It contains details of outward supplies made by the taxpayer during the reporting period. The GST filing date for this return for the month of March, 2024 is 11.04.2024.

Most of the taxpayers are falling under this category and have to ensure timely and accurate filing of GSTR 1 every month.

GSTR 1 for QRMP – 13^th April 2024

Taxpayers under the Quarterly Return Monthly Payment (QRMP) scheme are required to file GSTR-1 on a quarterly basis, instead of monthly. This reduces the frequency of return filing obligations for eligible taxpayers. The GST due date for this return for the quarter January to March, 2024 is 13.04.2024.

GSTR 5 and 6 – GST Filing Dates – 13^th April 2024

GSTR-5 is filed by non-resident foreign taxpayers who engage in taxable activities in India and are registered under GST. GSTR-6 is filed by Input Service Distributors (ISDs) under GST. The GST filing dates for these returns for the month of March, 2024 is 13.04.2024.

Thus, only if you are registered as a Non-Resident foreign taxpayer or an ISD, this return will be applicable for your business.

CMP – 08 – 18^th April 2024

CMP-08 is a quarterly return that composition dealers need to file. Composition dealers are those businesses that have opted for the Composition Scheme under GST. This scheme is designed for small businesses to simplify their compliance burden. The GST due date for this return for the quarter January to March, 2024 is 18.04.2024.

GSTR 3B (Monthly) – 20^th April 2024

GSTR-3B is a monthly self-declaration that summarizes the details of outward supplies, inward supplies, and the tax liability thereof. It’s a simplified return that businesses registered under GST need to file. The GST due date for this return for the month of March, 2024 is 20.04.2024.

Similar to the GSTR 1 return, most of the taxpayers are falling under this category and have to ensure timely and accurate filing of GSTR 3B every month.

GSTR 3B (Category 1) and GSTR 3B (Category 2)

The standard due date for filing GSTR-3B for a specific month in India is the 20th of the following month. For example, if a business needs to file GSTR-3B for March, 2024, the deadline would be 20^th April 2024. However, if the taxpayer is filing under the Quarterly Return Filing and Monthly Payment of Taxes (QRMP) scheme, the due date shifts to the 22nd or 24th day of the month following the quarter’s end. The specific date, either 22nd or 24th, depends on the regulations of the state.

ITC – 04 and ITC – 05 – 25^th April 2024

Both ITC-04 and ITC-05 are related to input tax credit under GST, ITC-04 is specifically for goods sent for job work, whereas ITC-05 is for the distribution of input tax credit by an Input Service Distributor. The GST filing dates for both ITC-04 and ITC-05 is 25.04.2024.

GSTR 11 – 28^th April 2024

GSTR-11 is a return that needs to be filed by taxpayers who have been issued a Unique Identity Number (UIN). UINs are issued to foreign diplomatic missions and international organizations operating in India, to grant them relief from taxes on their purchases. The GST due date for this return for month of March, 2024 is 28.04.2024.

GSTR 4 for FY 2023-24 – 30^th April 2024

GSTR-4 is the annual GST return specifically designed for composition dealers. While regular taxpayers typically file two monthly returns along with an annual return (with certain exemptions), dealers under the composition scheme have a different reporting schedule. The GST due date for this return for FY 2023-24 is 30.04.2024.

Therefore, if you are a composition dealer then this is an important due date for your GST calendar.

You can download the calendar by clicking here.

The burning topic of tax on royalty related to the mining royalties under the Mines and Minerals (Development and Regulation) Act, 1957 i.e. MMDRA is being debated in a 9 judge bench headed by the Chief Justice DY Chandrachud of the Supreme Court of India. Constitutional benches that comprise of five, seven or nine judges have often resolved issues regarding long-debated substantial questions of law related to the interpretation of the Constitution. The issue at hand is primarily a two-fold question that is royalty a tax and whether a state can levy tax on royalty. Let us now understand the issue, need for a 9 judge bench and the arguments from both sides.

Mining Royalties – MMDRA

The mining royalties have been specified as the amount by the holder of the mining lease granted before, on or after the commencement of the MMDRA shall pay royalty in respect of any mineral removed or consumed by him or by his agent, manager, employee, contractor or sub-lessee from the leased area after such commencement, at the rate for the time being specified in the Second Schedule in respect of that mineral. This was acknowledged by both sides as to be paid under law and was paid by the holders as required.

Case Study – India Cements Ltd.

India Cements Ltd. was granted a mining lease by the Tamil Nadu government and the company was paying the mining royalties as defined under the MMDRA. However, later on the state government imposed a cess on the royalty which was argued by the company that the cess was in the nature of a tax on royalty for which the Tamil Nadu legislature did not have the power to impose under the subjects of the State List as per the Constitution.

The Tamil Nadu government contended that the levy pertained to land revenue and mineral rights, falling within the ambit of Entries 23, 45, and 50 of the State List (List II), thereby falling under the jurisdiction of the states for taxation. However, a precedent set by a  7 judge bench in 1989, favouring India Cement, established that the primary authority over regulation of mines and mineral development lies with the Centre under Entry 54 of the Union List (List I), as governed by laws like the MMDRA. The ruling clarified that states are empowered solely to collect mining royalties under the MMDRA, without the authority to impose additional tax on royalty.

The court elaborated by stating that royalty constitutes a form of taxation, thus implying that any cess imposed on royalty exceeds the legislative competence of the State Legislature, given that Section 9 of the Central Act comprehensively governs this domain.

Case Study – Kesoram Industries Ltd.

In 2004, in the case between Kesoram Industries Ltd. And the State of West Bengal, regarding cess on land and mining royalties, a 5 judge constitution bench held that there was a typographical error in the 1989 verdict and the phrase ‘royalty is a tax’ should be read as ‘cess on royalty is a tax’ and thus the verdict essentially meant that royalty is not a tax.

Now since the India Cements verdict in 1989 was made by a 7 judge bench, and over the years more than 86 petitions on this issue have been filed filed by different state governments, mining companies and public sector undertakings. The issue at hand of whether royalty is a tax and whether a state can levy tax on royalty was directed to a 9 judge bench headed by Chief Justice DY Chandrachud in the Supreme Court.

Mining Royalties – Tax on Royalty – Arguments by Mineral Area Development Authority

The contention of Mineral Area Development Authority is that mining royalties cannot be considered as a tax since taxes can only be imposed by the government whereas can be paid to a private person as well.

Moreover, it is argues that states have the power to levy taxes on mines and mineral development on the basis of Entries 49 and 50 of the State List. Entry 49 comprises taxes on lands and buildings and Entry 50 comprises of taxes on mineral rights subject to any limitations imposed by Parliament by law relating to mineral development. Therefore, the phrase “limitations imposed by Parliament” within Entry 50 does not explicitly grant the Centre full authority to suppress the states’ power to impose taxes on mineral development. Similarly, Entry 54 of the Union List also does not explicitly confer such extensive powers to the Centre.

Mining Royalties – Tax on Royalty – Arguments by Easterzone Mining Association

The Easterzone mining association underscored the significance of recognizing royalties under the MMDRA as analogous to taxes. There is a necessity for Parliament to have the prerogative to establish boundaries on the taxation capabilities of states. The rationale behind this position was pointed out emphasizing the inherent disparities in mineral resources distribution across states. By acknowledging these discrepancies, it becomes imperative to empower Parliament to enact measures that ensure a fair and equitable distribution of revenue derived from mineral development activities.

In essence, it was contended that viewing royalties as a form of taxation necessitates a regulatory framework that strikes a balance between state autonomy and the overarching national interest in mineral resource management.

Latest Update

On Thursday, 14th March, 2024, the Supreme Court deliberated and withheld its verdict on the highly contentious matter concerning the classification of royalties on minerals. The central question at hand is whether such royalties constitute a form of taxation, thereby determining whether only the central government possesses the jurisdiction to impose such charges, or if states retain the authority to levy similar exactions on mineral-rich land within their respective territories.

The latest updates on the revamped e-invoicing portal are available here.