GST registration applications are governed by Rule 8 of the CGST rules, wherein Rule 8(4A) provides for authentication of Aadhaar number while filing the GST registration applications. The second proviso now provides that where applicants [other than individuals] who do not possess Aadhar number or other applicants who do not opt for Aadhaar authentication, will need to appear for the photographs along with verification of original copy of documents uploaded on the common portal at notified facilitation centers. It is noteworthy that GST registration application shall be deemed to be complete only after this process is successfully undertaken at such facilitation center.

The Petitioner1 is engaged in regassification of LNG. The plant for carrying out the regassification activity is situated in Dabhol. The Petitioner is discharging the GST liability on such activities as supply of taxable services. LNG [being input] is received by sea from various countries through LNG carriers at Petitioner’s captive jetty. From the said jetty LNG is transferred to cryogenic storage tanks located in the regassification plant.

In pursuance to the powers conferred by section 120 of the CGST Act, the Board on the recommendation of the GST Council has fixed the below monetary limits for the Revenue authorities for filing appeals, applications or Special Leave Petitions before the Goods and Services Tax Appellate Tribunal [GSTAT], High Court and Supreme Court:

The GST Council meeting today is no short of a mini budget. The new Government in its first meeting (and 53rd meeting of the GST Council) has taken pro-active steps which will help reduce litigation on some of the key on-going issues.

In this alert, we have briefly summarized few key amendments. A detailed alert will follow once the clarifications are issued.

In the 50th GST Council meeting, the Council had recommended to amend the Input Services Distributor (ISD) provisions for the distribution of credit on common input services procured from third parties, so as to make it mandatory. In this regard, the Finance Act, 2024, has introduced amendments to the GST laws; however, the implementation date for these provisions is yet to be notified.