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Goods and Service TaxArticle·6 June 2025

Even when not cross charged, can be treated as Nil invoices.

By J the App

Executive Summary

Circular on cross charge clarifed that as long as the receipient is entitled to take the full ITC, there was no requiremnt to pay any GST. It is rather suprising that the Revenue authorities are still looking at raising issues even where clarification is issued on the said matter.

Judgment passed by Hon’ble High Court, Delhi in the matter of M/S KEI INDUSTRIES LIMITED Versus UOICase No.: W.P.(C) 6919/2025 & CM APPL. 31...

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