Know why India's GDP base year will be change- Reasons for the new selected base year, historical changes, outcomes etc.
New Aadhaar verification norms from UIDAI require registration and tech-based methods for identity checks. Know who must comply and benefits of this secure system.
08 December 2025
1645 Views
A detailed analysis of GST invoicing rules for high-volume event organisers. Understand Section 31, Rule 46, the Rs 200 limit, and why Abhishek Arora Ltd. must issue individual invoices for each ticket.
Many taxpayers filing ITR-3 for FY 2023-24 have reported that their returns filed under the New Tax Regime were processed under the Old Regime, leading to higher tax demands. This article explains why this happens, the rules under Section 115BAC, common filing mistakes and the corrective steps available, including rectification, revised returns, or grievance redressal.
Discover the capacity-based tax structure introduced by the 2025 Cess Bill. A mechanism designed for stable revenue and high accountability in the pan masala sector.
Understand how the enhanced "no tax up to Rs 12 lakh" rebate works under the New Tax Regime for FY 2025-26, why it applies only to income taxed at normal slab rates, and how dividends, interest, and mutual fund gains can push you beyond the Rs 12–12.75 lakh limit.
06 December 2025
342 Views
Explore how Sections 18(4) to 18(6) of the CGST Act complete the Input Tax Credit (ITC) cycle by ensuring fair reversal, repayment, and recalibration of credit....
Learn how to report ITC claimed, reversed and reclaimed across years in GSTR-3B with Rule 37/37A rules, table-wise guidance, and clear examples for FY 2023-24 & 2024-25.
05 December 2025
341 Views
Explore how Section 18 of the CGST Act overrides Section 16 in special transitional scenarios, guiding ITC entitlement during registration changes, movement from composition to regular levy, and exempt-to-taxable shifts.
Finance Minister details GST Council's 18% decision over 40%, pre-GST excise parity amid health concerns.
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
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