GST Articles

GST Compliance Checklist for FY 2024-25: Key Activities to Complete Before March 2025

Bimal Jain 10 March 2025 at 10:24

Activities to be Undertaken for GST Compliances of FY 2024-25 in March 2025

Types of GST Registration in India

CA Daljinder Singh 05 March 2025 at 08:28

Understanding the different types of GST registration is crucial for businesses to comply with tax regulations and benefit from various schemes.

Plotted development done for landlords under JDA and GST

CA Roopa Nayak 01 March 2025 at 10:11

BackgroundFrom the inception of GST, there has been confusion with regards to GST applicability on the development and sale of plots.To give a background to thi..

Rule 86B of CGST Rules 2017

CA Puspendra Jain 01 March 2025 at 08:38

The implementation of Rule 86B within India's Goods and Services Tax (GST) framework, which aims to curtail fraudulent input tax credit (ITC) claims by necessitating certain taxpayers to remit 1% of their output tax liability in cash

Missed Filing GSTR-9 or GSTR-9C for the Financial Years 2017 to 2023

CA Varun Gupta 27 February 2025 at 08:40

As per Notification No. 8/2025, the CBIC is offering a waiver of late fees for delayed GSTR-9C filings, provided the forms are submitted by March 31, 2025.

Analysis of Recent Amendment to Section 34(2) of the CGST Act, 2017 in Finance Bill, 2025

Pooja Garg 24 February 2025 at 08:45

Clause 121 of the recently announced Finance Bill, 2025 has introduced a significant change for suppliers under the GST.

Impact of GSTR 2A on Input Tax Credit (ITC) Claims

Ishita Ramani 17 February 2025 at 07:34

GSTR 2A is a vehicle-generated statement in the GST portal that reflects inward materials based totally on the GSTR 1 filed via providers.

Form GST ENR-03: A Progressive Step Towards Inclusive E-Way Bill Compliance

CA Rohit Sonar 17 February 2025 at 07:34

CBIC introduced Form GST ENR-03. Effective from February 11, 2025, this form facilitates the enrollment of unregistered persons on the e-Way Bill portal, enabling them to generate e-Way Bills independently.

New Invoice Management System (IMS) in GST

CA.Sangam Aggarwal 17 February 2025 at 07:34

IMS was developed by GST Council and GSTN (Goods and Services Network) and it was launched on 1st October 2024, made available to users on 14th October for ITC computation and claim process.

Aadhaar Authentication: Latest Indian GST Update

Abhishek Raja 17 February 2025 at 07:34

To address concerns of potential revenue leakage, the Government introduced Aadhaar Authentication requirements under the Goods and Services Tax (GST) laws.