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Editable GSTR-3B is over. From December 2025, GST portal blocks returns if ITC, ECRS and RCM data don't align. Understand the impact on CFOs, compliance risk and how to prepare for locked GSTR-3B filings.
GST treatment of warranty repairs and replacements explained with reference to Circular No. 195/07/2023-GST and Circular No. 216/10/2024-GST, covering ITC, off-site repair procedures, distributor scenarios, extended warranty taxation and Rule 55 delivery challan requirements.
January 2026 update in GSTR-3B aligns GST interest calculation with Section 50 and Rule 88B, charging interest only on net unpaid cash tax.
Manual entry of HSN codes is no longer permitted. Taxpayers must select the appropriate HSN code from a predefined dropdown list.
RCM on metal scrap from unregistered dealers and 2% TDS on B2B supply notified under GST. Learn rules, GSTR-7 filing, penalties, and latest updates.
The Indian Goods and Services Tax (GST) system, introduced in July 2017, has revolutionized indirect taxation. To improve compliance, transparency, and automation in tax administration, the government has implemented two major digital systems
Central Excise duty is an indirect tax which is levied and collected on the goods/commodities manufactured in India. Generally, manufacturer of commodities is responsible to pay duty to the Government. This indirect taxation is admin
Conditions for allowing CENVAT credit.- (1) The CENVAT credit in respect of inputs may be taken immediately on receipt of the inputs in the factory of the manufacturer or in the premises of the provider of output service: Provided that
What is ACES - ACES stands for Automation of Central Excise and Service Tax. It is a centralized, web based software application which automates various processes of Central Excise and Service Tax for assessees and department, and gives complete end
INVOICE SYSTEM1. Introduction1.1 An invoice is the document under cover of which the excisable goods are to be cleared by the manufacturer. This is also the document which indicates the assessment of the goods to duty. No excisable good
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
Naveen Fintech Pvt Ltd
Kolkata
CA Inter
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Gupta Sachdeva & Co. Chartered Accountants
New Delhi
CA Final
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