21 November 2025
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WHEN AI SPEEDS UP, WISDOM MUST STEP UPArtificial Intelligence-often called A.I.-has had an incredible journey to become the amazing technology it is today. Its ...
Filing GST returns is mandatory even with zero sales or purchases. Learn what a GST Nil Return is, why it must be filed, how to file Nil GSTR-1 and GSTR-3B online, and the late fees for non-compliance
A GST demand order passed without granting a personal hearing violates Section 75(4) of the CGST Act and the principles of natural justice, as reaffirmed by the Gauhati High Court in Diganta Kumar Deka v. State of Assam. The court set aside the DRC-07 order and allowed de-novo proceedings with adjusted limitation.
If your business is closing, merging, or changing how it operates, you’ll need to cancel your GST registration. Doing this online is simple and helps you
Learn how to file a GST Letter of Undertaking (LUT) correctly and avoid common mistakes that delay exports or cause compliance issues. Understand LUT meaning, eligibility, renewal rules, and expert filing support from Setindiabiz for seamless, error-free GST compliance.
Setting up a virtual office for GST registration can save cost and add credibility to your business but mistakes in address, documents, or provider choice can lead to rejection or penalties.
The Supreme Court in Commissioner of Trade and Tax, Delhi v. M/s Shanti Kiran India (P) Ltd. (2025) upheld that bona fide purchasers cannot be denied Input Tax Credit (ITC) under the DVAT Act merely because the selling dealer failed to deposit tax.
06 November 2025
6972 Views
The new Rule 14A under GST simplifies registration for taxpayers. This guide covers eligibility, documentation, application steps and the latest CBIC notification for smooth GST registration.
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, 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.
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
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