CBIC's 2025 GST registration guidelines replace Instruction 03/2023-GST, standardizing document requirements, setting strict timelines and preventing officer overreach to make registration faster, fairer and fraud-proof.
Understand GST Rule 37A on ITC reversal and re-availment when suppliers fail to file GSTR-3B. Learn compliance deadlines, interest liability, and re-availment process
This article examines key landmark judgments that collectively assert the supremacy of procedural fairness, natural justice, and constitutional safeguards in the recovery process under GST laws.
This article is to understand as to how the refund of ITC on account of Exports made without payment of tax can be maximised or optimized without affecting any legal bindings/ restrictions/ obligations.
Learn about GST implications on hostel and rental services for students, key exemption notifications, rate changes, court rulings and the 53rd GST Council’s latest decisions.
The Karnataka HC ruled secondment of expat employees is not taxable under GST. Read how Circular 210/2024 clarifies RCM liability and ITC implications.
Track key GST rate changes on construction services under CGST, covering major notifications, exemptions for government bodies, and the rollback of reduced rates from July 2022.
Understand how GST applies to diagnostic services in India, with insights into exemption rules, key definitions, and clarifications from official GST notifications and circulars.
IntroductionIn today's digital-first business world, timely and accurate GST filing is essential. Yet, many businesses still find themselves paying penalties no...
Tax scrutiny of UPI payments could reverse GST formalisation gains, SBI cautions in a new report.
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
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