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Corporate News *  GST registration cancellation without reasons amounts to ‘Economic Death’ of business: Supreme Court. *  No GST refund if appeal before GSTAT is filed late: Gujarat High Court. *  Mere upload of GST notice on portal not valid service, appeal limitation won’t start: Punjab & Haryana High Court. *  Taxpayer can’t be penalised for missing notices hidden under ‘Additional Notices/Orders’: Calcutta High Court allows fresh adjudication. *  State tax officer can’t issue GST SCN beyond CBIC-assigned jurisdiction: Bombay High Court stays recovery proceedings. *  Earlier 7.5% Pre-Deposit must count towards mandatory 10% for Appeal: Uttarakhand high court quashes CESTAT Order. *  Third Parties can’t challenge GST Advance Rulings merely due to financial impact: Karnataka HC *  GST SCN generated using AI tool quashed: Punjab & Haryana High Court *  Bank Attachment Quashed as Madras HC Quashes GST Order Issued Against Deceased Person *  ITC Blocking Order for Failure to Record ‘Reason to Believe’ U/R 86A Quashed: Allahabad High Court *  Govt Extends GSTAT Appeal Filing Deadline From 30 June to July 31, 2026 *  GST Demand on RWA Stayed: Allahabad High Court Questions Taxability of Electricity Distribution to Flat Owners *  CBIC Clarifies Jurisdiction After GST Registration Transfer: Earlier Proceedings Remain Valid, New Officer to Continue Action *  GST authorities’ certification not mandatory for reimbursement, but tax payment must be proven: Karnataka HC *  Contractor can’t seek gst reimbursement through writ when contract has arbitration clause: Karnataka HC *  Unsigned Order Is No Order in Law: AP HC Quashes GST Assessment Order for Want of Officer’s Signature *  Customs Can’t Levy Rs. 1.36 Crore Cost Recovery Charges Without Proof of Full-Day Officer Deployment: CESTAT  *  12% IGST Payable On Imported Dialysis Machine Parts: CESTAT *  Bombay High Court Admits Challenge to GST Limitation Extension Notifications; Grants Protection Against Coercive Recovery *  Criminal Case Can’t Run Parallel to GST Proceedings on Same Facts: Allahabad High Court *  Allahabad High Court Stays GST Detention Order; Directs Release of Vehicle and Goods on Deposit of Rs. 1.44 Lakh *  Service Tax Can’t Be Levied on Loss-Making Contracts: Gujarat High Court *  GSTN Mandates Ship-to GSTIN in e-Invoice and e-Way Bill APIs; Introduces Voluntary e-Way Bill Closure Facility from August 1, 2026 *  GST Appeal Can’t Be Rejected as Time-Barred When Taxpayer Was Pursuing Rectification Remedy: Telangana High Court *  Absence of E-Way Bill and Transport Documents Justifies Customs Seizure U/s 110: Gauhati HC *  Madras High Court Upholds GST Late Fee and Penalty for Non-Filing of Annual Return, Dismisses Challenge  *  GST Records, Purchase Documents Sufficient to Discharge Burden Under Customs Act: CESTAT Orders Release of 3.65 Kg Gold  *  No Sugar Cess Payable on Sugar Exported Out of India: CESTAT *  Road Construction Services Exempt and SCN Time-Barred: CESTAT Quashes Service Tax Demand Based Solely on Form 26AS  *  ITC Freeze Upheld After GST Dept Find Suppliers Were Allegedly Fake Bill-Trading Entities: Madras HC 
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74/2018-Central Tax ,dt. 31-12-2018

Fourteenth amendment to the CGST Rules, 2017 .
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Opinion

Via this notification no. 74/2018 dated 31.12.2018, certain amendments were made in the CGST Rules,2017-
1. A person applying GST registration in REG-7 as TCS deductor must mention the name of the State/UT of a place he chooses where he does not have physical presence in India in Part-A and the principal place of business in Part-B.
 
2. Reporting in ITC-04 will now exclude any challans issued with regards to goods supplied between two job workers.
3. Supplier or his representative need not put a signature or use DSC for the issue of the invoice issued electronically in adherence to IT Act 2000.
4. Supplier or his representative need not put a signature or use DSC for the issue of the bill of supply issued electronically in adherence to IT Act 2000.
5. Supplier or his representative need not put his signature or use DSC for the issue of the consolidated tax invoice by Bank or Ticket by supplier involved in passenger services which are in adherence to IT Act 2000.
6. In Rule 89(5) governing provisions of refund of GST under inverted duty structure, the words ‘adjusted total turnover’ and ‘relevant period’ must be same as defined under Rule 89(4).
7. Audit under rule 101 can be made applicable to part of the financial year too.
8. A new rule 109B for revision order and notice to person is inserted.
9. Handicraft goods has been clearly defined under Rule 138 -e-way bill rules giving reference to Central tax notification 56/2018.
10. A new rule 138E-Restriction on furnishing of information in PART A of FORM GST in inserted: Now taxpayers not filing GST returns for two tax periods consecutively, cannot generate Part-A slip of e-way bill.
11. Section 75(12)- Tax remaining unpaid on GST returns filed- has been given reference to in Rule 142(5)- Tax demand cleared in Form DRC-07.
12. A new form RFD-01 and RFD-01A now replace the old forms.
13. Formats of GSTR-9, GSTR-9A and GSTR-9C are now revised to accommodate changes recommended at 31st GST Council meeting.
 

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