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A. CIRCULARS
(i) Clarifications - Procedure for review, revision and appeal Circular no.250/07/2025-GST dated 24.06.2025.
By above circular, clarifications about procedure for review, revision and appeal in respect of Orders-in-Original (O-I-Os) passed by Common Adjudicating Authorities (CAA), i.e., Joint/Additional Commissioners appointed for adjudicating SCNs issued by DGGI under GST are provided.
B. ADVISORY
i) Vide GSTN dated 16.6.2025, the information about introduction of Enhanced Inter-operable Services between E-way Bill portals is provided.
ii) Vide GSTN dated 18.6.2025, the information about Advisory to file pending returns before expiry of three years is provided.
iii) Vide GSTN dated 19.6.2025, the information about handling of inadvertently rejected records on IMS is provided.
C. ADVANCE RULINGS
EPC Contract – Divisible vis-à-vis indivisible contract Thyssenkrupp Industrial Solutions (India) Pvt. Ltd. (Now known as Thyssenkrupp UHDE India Pvt. Ltd.)
(AR Order No. GUJ/GAAR/R/2023/01 (in Appl. No. Advance Ruling/
