GST Articles

25 Major Tax and GST Reforms in 2025: A Year of Change

Posted by CA Umesh Sharma 30 December 2025 832 Views

Discover the key tax and GST updates of 2025 explained through a conversation between Arjuna and Krishna. Learn how GST reforms, income tax changes, TDS/TCS updates, and compliance simplifications impact taxpayers and businesses. Stay informed to maximize benefits and avoid penalties.

India's 2025 GST Reforms & Mutual Fund Growth: What Businesses and Investors Must Know

Posted by Maruthi Dasari 29 December 2025 527 Views

GST 2.0 simplifies tax compliance in 2025 while mutual fund AUM crosses Rs 80 lakh crore. Key year-end GST, ITR and investment insights explained.

Unbilled Revenue Under GST: Why Tax Liability Arises Even Without An Invoice

Posted by Raj Jaggi

27 December 2025 4623 Views

Understand how GST liability can arise even without invoice or payment. Learn time of supply rules, unbilled revenue treatment and key legal provisions.

Big Relief for GST Taxpayers: Section 16(5) Validation May Nullify ITC Time-Bar Demands

Posted by CA Varun Gupta

27 December 2025 12290 Views

Special procedure notified to rectify GST ITC demands raised solely due to Section 16(4) time limit, now validated under Sections 16(5) and 16(6). Explains legislative background, Delhi Notification 22/2024, eligibility, timelines, limitations, and no-refund caveat for FY 2017-18 to FY 2020-21 cases.

GSTR-9C: Final Extended Due Date For FY 2024-25

Posted by Poojitha Raam Vinay

26 December 2025 73809 Views

Get insights on GSTR-9C meaning, final due date, turnover limits, Penalty for Late Filing and Documents Required.

Different types of GST Assessments

Posted by Rajagopal K 24 December 2025 1709 Views

Assessment under GST explained with examples - self, provisional, scrutiny, best judgement and summary assessment under the CGST Act in a simple, practical manner.

Leasing of Residential Premises as Hostels: Supreme Court Settles the GST Exemption Debate

Posted by Bimal Jain 22 December 2025 4007 Views

Supreme Court rules hostel accommodation qualifies as residential dwelling under GST, allowing exemption on rental income prior to July 2022 amendments.

Inspection, Search And Seizure Under GST: When The Law Learns To Let Go - Part III - The Concluding Part

Posted by Raj Jaggi

22 December 2025 184 Views

An in-depth analysis of Section 67 of the CGST Act explaining provisional release, seizure limits, disposal of perishable goods, procedural safeguards, and how GST enforcement balances authority with fairness and due process.

Major GST Relief: Genuine Buyers Protected from Supplier GST Flaws

Posted by CS Lalit Rajput 22 December 2025 3397 Views

Calcutta High Court rules that Input Tax Credit cannot be denied to genuine buyers solely due to retrospective GST registration cancellation of suppliers, reinforcing protection for bona fide taxpayers.