GST Articles

GST 2.0 Next Generation Reform: Streamlined Notifications issued for GST Rates and Exemptions w.e.f. September 22, 2025

Bimal Jain 05 November 2025 at 11:24

The Next Generation 2.0 GST Rate Reform, effective September 22, 2025, marks a major overhaul of India's GST system. The reform simplifies rate slabs to 5%, 18%, and 40%, corrects inverted duty structures, merges the Compensation Cess, and revises exemptions for essential goods and services

Rule 14A - Quick GST Registration Myth

Sunil Sharma 05 November 2025 at 11:11

Rule 14A, introduced under the CGST framework as a "Simplified GST Registration Scheme," promises faster registration for small taxpayers but hides complex compliance traps. This detailed analysis explains its operational flaws, officer discretion, withdrawal hurdles, and why it may burden rather than benefit micro-businesses.

FAQs on Applicability of GST Registration in India

CA Prabhakar Gupta 05 November 2025 at 06:31

Discover when GST registration becomes mandatory in India with this detailed FAQ. Learn turnover thresholds, inter-state supply rules, e-commerce requirements, compulsory registration categories, penalties for non-compliance, and more to ensure smooth GST compliance for your business.

Common GST Registration and Income Tax Filing Errors

Kapil kumar 05 November 2025 at 06:31

Avoid costly mistakes in GST registration and income tax filing with this detailed guide. Learn how to prevent common errors like mismatched PAN, Aadhaar verification issues, wrong ITR forms and missed deductions.

7 Important Points to be kept in mind before filing October 2025 GST Return!

CA Umesh Sharma 04 November 2025 at 06:34

October 2025 GST return is crucial! Taxpayers must reconcile FY 2024-25 data, finalize ITC claims, issue credit notes, and correct errors before deadlines.

GST Registration Made Easier: Auto Approval Within 3 Days for Low-Risk Businesses Under Rs 2.5 Lakh B2B Output Tax

CA Varun Gupta 04 November 2025 at 06:34

The GST Council's Simplified GST Registration Scheme, effective 1 Nov 2025, enables 3-day auto-approval for low-risk taxpayers with B2B output tax ≤ Rs 2.5 lakh/month.

The Art of netting-off in GST - Balancing Logic, Law and Humour!

Raj Jaggi 03 November 2025 at 09:37

"The First Rule of GST: Facts First, Sections Later" reminds professionals that every GST case begins with facts, not provisions. Through real-life examples and insightful discussions, CA Raj Jaggi explains how understanding the story behind each transaction ensures compliance, accuracy, and integrity in practice.

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.

Registration to Be Approved in 72 hours from 1st Nov 2025

Chaitra Seetharam 01 November 2025 at 12:33

Starting November 1, 2025, India’s GST 2.0 reforms will introduce a simplified registration system with 72-hour auto-approval for low-risk applicants.

Key Changes in GSTR-9 For FY 2024-25

Poojitha Raam Vinay 01 November 2025 at 12:30

GSTR-9 filing for FY 2024-25 is now live from October 13, 2025, with a December 31 deadline. CBIC’s Notification No. 16/2025 introduces key updates like IMS-based ITC auto-population, revised reconciliation logic, and new Table 6A1 for cross-year ITC tracking.