Articles by LegalDev

GST Rate Cut Benefit Not Passed? Delhi HC Says Business Registration Can Be Cancelled

LegalDev 02 October 2025 at 07:11

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.

Income Tax Audit 2025: Businessmen and CAs Tension, Demand for Deadline Extension

LegalDev 22 September 2025 at 08:24

With the September 30, 2025 Income Tax Audit deadline approaching, only 8% audits are done. CAs and traders demand deadline extension due to workload, delays and festivals.

Tax Filing 2025: Old vs New Regime - Key Deductions You Can Still Claim Under Both

LegalDev 30 August 2025 at 08:32

Discover key deductions available under both old and new tax regimes, including standard deduction, employer contributions, gratuity, and family pension. Compare regimes to save more on taxes in FY 2024-25.

Motorcycles Above 350cc May Soon Face 40% GST

LegalDev 28 August 2025 at 08:34

India may overhaul its GST structure for automobiles. Motorcycles above 350cc could face a steep 40% tax, while bikes and scooters under 350cc may benefit from a lower 18% GST. Find out how this change could impact prices, manufacturers, and buyers ahead of the September GST Council meeting.

GSTR-1: Filing Process, Format, Due Dates & Eligibility for Small Businesses

LegalDev 26 August 2025 at 08:47

What is GSTR-1? A complete guide on filing, due dates, eligibility, amendments, late fees & GSTN updates for taxpayers under the monthly and QRMP schemes.

Income Tax Act 2025: Highlights, Slab Rates & Provisions

LegalDev 25 August 2025 at 08:23

The Income Tax Act 2025, effective from 1 April 2026, replaces the 1961 Act with simplified provisions, new tax slabs, the concept of "tax year," consolidated TDS rules and recognition of digital assets for taxation.

GST Registration Process 2025: Complete Step-by-Step Guide for Indian Businesses

LegalDev 15 August 2025 at 07:15

In this guide, you will be told in detail about eligibility, required documents, the updated registration process of 2025, fees, common mistakes, new GST rules and post-registration compliance.

How Startups Can Legally Pay Zero Tax for Three Years

LegalDev 14 August 2025 at 08:27

Many Indian startups miss out on Section 80-IAC tax benefits. Learn how to claim a 3-year zero tax holiday legally and boost your business growth.

GST Registration - New Processing Guidelines 2025

LegalDev 09 August 2025 at 08:33

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.