India

CBIC Issues Circulars to Cut GST Litigation and Speed Up Registrations

By TNN

The Central Board of Indirect Taxes and Customs (CBIC) has released more than six detailed circulars following GST Council decisions. The circulars outline measures to reduce litigation and appeals, issue show‑cause notices to taxpayers, and accelerate registrations and changes required by businesses. The board also addresses concerns about exports and sector‑specific issues affecting banks and NBFCs. In the circular, CBIC stresses the need to facilitate registration while preventing misuse. It states that due diligence must be exercised to stop unscrupulous or fraudulent entities from obtaining GST registration to claim input tax credit without an underlying supply, yet it also emphasizes that genuine applicants should be able to complete the process without undue inconvenience. The circular notes that, where feasible, a pre‑show‑cause notice may be sent to taxpayers so they can clarify their position before formal proceedings begin.