GST Weekly Update: 52/2024-25 (30.03.2025)
1. The Chhattisgarh Commercial Taxes Department, vide Notification No. F 10-12/2025/CT/V (27) dated March 27, 2025, has increased the E-way Bill limit effective from April 01, 2025.
| S. No. | Area and Purpose | Description of Goods | Consignment Value of Goods |
|---|---|---|---|
| 1 | Inter-district and intra-district movement | All goods except those mentioned in S. No. 2 | Not exceeding one lakh rupees |
| 2 | Inter-district and intra-district movement | For goods described in column (2) under the Chapter/ Heading/ Subheading/ Tariff Item as mentioned in column (3) of the Schedule | Not exceeding rupees fifty thousand |
Schedule
| S. No. | Description of Goods | Chapter/ Heading/ Sub-heading/ Tariff item |
|---|---|---|
| 1. | Pan Masala | 2106-90-20 |
| 2. | Tobacco and Tobacco products | 2402, 2403 |
| 3. | Sheets for veneering, Laminated Sheet, Particle board, Fiber board, Plywood | 4408, 4410, 4411, 4412 |
| 4. | Iron and Steel, Articles of Iron and Steel | 7202 to 7217, 7303 to 7308, 7312 to 7318, 7320, 7324 |
| 5. | Coal | 2701, 2702, 2703, 2704 |
This notification shall come into force on 01-04-2025.
2. E-Invoice changes: now it has to be generated withion 30 days:
Effective from April 1, 2025, businesses with an Aggregate Annual Turnover (AATO) of ₹10 crore and above will be required to upload e-invoices to the Invoice Registration Portal (IRP) within 30 days of issuance. This change significantly broadens the scope of compliance, as the previous requirement applied only to those with an AATO of ₹100 crore or more.
3. AAR & Judicial Decisions
(i) Hon’ble Supreme Court Allows Correction of Error
(Applicant – Aberdare Technologies Private Limited)
In a ruling involving Aberdare Technologies Private Limited, the Hon’ble Supreme Court dismissed a special leave petition filed by the CBIC against the Bombay High Court’s ruling. The Court stated that human errors are common and mistakes are also made by the Revenue (Tax Department).
The Court emphasized that the right to correct clerical or arithmetical errors is intrinsic to the right to conduct business and should not be denied without justifiable reasons. It noted that software limitations do not provide adequate justification to deny benefits of correction. The bench directed the CBIC to reassess the provisions and timelines for correcting bona fide errors, highlighting that such lapses are typically discovered when input tax credit is denied.
(ii) AAAR On E-Procurement Transaction Fee is Taxable Supply, GST Exemption Not Applicable
(Applicant – Telangana State Technology Services Limited)
In a ruling involving Telangana State Technology Services Limited (TSTSL), the AAAR concluded that agencies working for the government must pay GST on e-procurement transaction services. This applies whether the service is rendered to the government or for charges collected on behalf of the government from any business entity.
TSTSL, claiming to act as a pure agent for the state government in e-procurement, argued its transaction fee should be exempted under Entry 6 of the CGST notification number 12/2017 dated June 28, 2017. However, the AAR clarified that the exemption applies to services provided by the state or central governments only, not to those provided to the governments. As a result, the agency was found ineligible for exemption.
Disclaimer
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