Articles by Leena Rachh
View Full Profile
Refunds under Inverted Duty Structure: A Practical Guide
Leena Rachh
08 January 2026 at 07:02
Understand Inverted Duty Structure (IDS) refund under GST with this practical guide covering eligibility, Rule 89(5) calculation, documents, timelines and the 90% provisional refund applicable from October 2025.
GST Annual Returns in GSTR 9 and 9C: Discussion on major amendments FY 2024-25 onwards
Leena Rachh 03 November 2025 at 06:27
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.
Popular Articles
- GSTR-9C: Final Extended Due Date For FY 2024-25
- Fixed Deposit Over Threshold Limits: Get Ready for Notice in 2026
- Savings Account Transaction Limit 2026: UPI or Cash, Maximum Balance, Notice Timeline
- ROC Extension But Smart Order for GSTR-9 and ITR Filings For FY 2024-25
- Big Relief for GST Taxpayers: Section 16(5) Validation May Nullify ITC Time-Bar Demands
- Income Tax Act 2025: Shift from Assessment Year to Tax Year & What It Means for Taxpayers
- Unbilled Revenue Under GST: Why Tax Liability Arises Even Without An Invoice
- Income Tax 2025: Top Changes That Made Headlines
Trending Online Classes
CAclubindia
