GST Articles

7 Important Points to be kept in mind before filing October 2025 GST Return!

Posted by CA Umesh Sharma 04 November 2025 1667 Views

October 2025 GST return is crucial! Taxpayers must reconcile FY 2024-25 data, finalize ITC claims, issue credit notes, and correct errors before deadlines.

GST Registration Made Easier: Auto Approval Within 3 Days for Low-Risk Businesses Under Rs 2.5 Lakh B2B Output Tax

Posted by CA Varun Gupta

04 November 2025 3362 Views

The GST Council's Simplified GST Registration Scheme, effective 1 Nov 2025, enables 3-day auto-approval for low-risk taxpayers with B2B output tax ≤ Rs 2.5 lakh/month.

The Art of netting-off in GST - Balancing Logic, Law and Humour!

Posted by Raj Jaggi

03 November 2025 292 Views

"The First Rule of GST: Facts First, Sections Later" reminds professionals that every GST case begins with facts, not provisions. Through real-life examples and insightful discussions, CA Raj Jaggi explains how understanding the story behind each transaction ensures compliance, accuracy, and integrity in practice.

GST Annual Returns in GSTR 9 and 9C: Discussion on major amendments FY 2024-25 onwards

Posted by Leena Rachh

03 November 2025 700 Views

The CBIC, via Notifications No. 13/2025-CT and 15/2025-CT dated September 17, 2025, has introduced key amendments to Forms GSTR-9 and GSTR-9C effective from FY 2024-25.

Registration to Be Approved in 72 hours from 1st Nov 2025

Posted by Chaitra Seetharam 01 November 2025 1139 Views

Starting November 1, 2025, India’s GST 2.0 reforms will introduce a simplified registration system with 72-hour auto-approval for low-risk applicants.

Key Changes in GSTR-9 For FY 2024-25

Posted by Poojitha Raam Vinay

01 November 2025 5848 Views

GSTR-9 filing for FY 2024-25 is now live from October 13, 2025, with a December 31 deadline. CBIC’s Notification No. 16/2025 introduces key updates like IMS-based ITC auto-population, revised reconciliation logic, and new Table 6A1 for cross-year ITC tracking.

New GST for Offset Printing & Paper Packaging Purchase (Effective Sept 22, 2025)

Posted by Dwipal U Patel 31 October 2025 1070 Views

From Sept 22, 2025, India shifts to two GST slabs - 5% and 18%. Paper packaging and printing job work under Chapter 48/49 now attracts only 5% GST.

New GST Registration System from Nov: What Changes for Small Businesses

Posted by LegalDev 31 October 2025 3756 Views

From November 1, 2025, the government will launch a new GST registration system under GST 2.0 reforms, offering automatic approval and faster registration for low-risk applicants.

The Truth Beneath the Glitter - Decoding Sponsorship Services Under GST

Posted by Raj Jaggi

30 October 2025 279 Views

In his insightful article, the author breaks down the complexities of sponsorship classification under GST with wit and clarity. Through real-world examples, he explains how brand promotion differs from event logistics, the impact of the 2025 RCM–FCM amendment and the risks of misclassification that can trigger Section 74A proceedings.