- Filing Appeals on Waiver Rejections: The GST Network (GSTN) has introduced functionalities allowing taxpayers to file appeals in Form APL-01 against rejection orders from the special amnesty scheme. Taxpayers can also restore previously withdrawn appeals if no new appeal has been submitted against the rejection.
- GST on Hotel Rental Income: The High Court of Jammu & Kashmir ruled that GST is applicable on rental income earned by hoteliers when leasing to the government for accommodating security forces, clarifying that the government must reimburse the GST in addition to the fixed rent.
- GSTN Initiatives for Transparency: The GST Network continues to enhance its systems, reflecting ongoing efforts to streamline processes and ensure compliance, as seen in the new functionalities related to appeals and the clarification on GST implications for rental income.
Source Taxmann
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