06 October 2025
2304 Views
GST 2.0 reforms, effective from October 1, 2025, introduce major filing changes following the 56th GST Council meeting - Manual GSTR-2B generation, 180-day ITC limit, mandatory ISD registration, time-bar on old returns and a new five-slab tax rate structure.
CBIC, through Instruction No. 06/2025 dated October 3, 2025, has introduced a risk-based provisional refund system under GST to speed up refunds and improve cash flow for taxpayers.
Explore key 2024 Allahabad High Court rulings clarifying that penalties under Section 129 of the CGST Act cannot be imposed for minor clerical or technical errors in e-way bills without intent to evade tax. Learn how courts uphold bona fide mistakes as non-penalizable under GST.
Learn the key differences between GST Sections 74A, 73, and 74. The 53rd GST Council meeting introduced Section 74A to simplify tax demand notices, penalties, and compliance for both fraud and non-fraud cases.
03 October 2025
8101 Views
Know about GSTR-9C: its due date, applicability, format and limits. Get a clear guide to the GST reconciliation statement and self-certification.
The 56th GST Council meeting introduced GST 2.0 with major reforms, including exemption of GST on individual Life & Health Insurance premiums. Group insurance, however, remains taxable and insurers lose ITC benefits.
The Delhi High Court has upheld that GST registration can be cancelled if businesses fail to pass on tax cut benefits to consumers, reinforcing anti-profiteering rules under Section 171 of the CGST Act to ensure lower prices and consumer protection.
Explore GST rate reduction impacts with Arjuna & Krishna. Understand ITC utilization, reversals, refund eligibility, compensation cess, and time of supply rules for smooth compliance during GST rate changes.
Export of services in India covers consulting, accounting, foreign language & global courses like CPA. Learn GST rules, benefits & global career scope.
29 September 2025
1733 Views
GST 2.0 Price List 2025 is here! Essentials get cheaper, luxuries costlier. Explore full GST reforms & how they affect your monthly budget.
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
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