GST Articles

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

Posted by Raj Jaggi

03 November 2025 289 Views

"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

Posted by Leena Rachh

03 November 2025 694 Views

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

Posted by Chaitra Seetharam 01 November 2025 1134 Views

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

Posted by Poojitha Raam Vinay

01 November 2025 5846 Views

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.

New GST for Offset Printing & Paper Packaging Purchase (Effective Sept 22, 2025)

Posted by Dwipal U Patel 31 October 2025 1027 Views

From Sept 22, 2025, India shifts to two GST slabs - 5% and 18%. Paper packaging and printing job work under Chapter 48/49 now attracts only 5% GST.

New GST Registration System from Nov: What Changes for Small Businesses

Posted by LegalDev 31 October 2025 3756 Views

From November 1, 2025, the government will launch a new GST registration system under GST 2.0 reforms, offering automatic approval and faster registration for low-risk applicants.

The Truth Beneath the Glitter - Decoding Sponsorship Services Under GST

Posted by Raj Jaggi

30 October 2025 269 Views

In his insightful article, the author breaks down the complexities of sponsorship classification under GST with wit and clarity. Through real-world examples, he explains how brand promotion differs from event logistics, the impact of the 2025 RCM–FCM amendment and the risks of misclassification that can trigger Section 74A proceedings.

Major Update in GSTR-9 Table 8A for FY 2024-25: ITC Reconciliation Logic Changed

Posted by Mitali 29 October 2025 3224 Views

Learn about key changes in Table 8A in GSTR-9 for FY 2024-25, including new ITC rules for delayed invoices and Section 74A payment updates.

CBIC Clarification dated 18.07.2025 puts an end to the BSS refund litigation initiated by the GST Authorities in Sikkim

Posted by Rajannaidu Karri 28 October 2025 262 Views

The CBIC clarification dated 18 July 2025 (Letter No. CBIC-110267/107/2023-CX) has resolved the Sikkim GST dispute on excess Budgetary Support Scheme (BSS) refunds. It confirms that eligible manufacturing units in Sikkim can claim refunds based on actual value addition under the BSS notification, not restricted by the fixed cap in Para 5.8.

Common GST Registration Errors and How to Fix Them

Posted by Kapil kumar 24 October 2025 1285 Views

Learn about the common errors businesses make during GST Registration and how to fix them. From mismatched PAN and Aadhaar details to incorrect business type or address, understand how to avoid mistakes and get your GST Registration approved smoothly.