GST Articles

Analysis of Recent Amendment to Section 34(2) of the CGST Act, 2017 in Finance Bill, 2025

Posted by Pooja Garg 24 February 2025 2417 Views

Clause 121 of the recently announced Finance Bill, 2025 has introduced a significant change for suppliers under the GST.

Impact of GSTR 2A on Input Tax Credit (ITC) Claims

Posted by Ishita Ramani 17 February 2025 1730 Views

GSTR 2A is a vehicle-generated statement in the GST portal that reflects inward materials based totally on the GSTR 1 filed via providers.

Form GST ENR-03: A Progressive Step Towards Inclusive E-Way Bill Compliance

Posted by CA Rohit Sonar 17 February 2025 883 Views

CBIC introduced Form GST ENR-03. Effective from February 11, 2025, this form facilitates the enrollment of unregistered persons on the e-Way Bill portal, enabling them to generate e-Way Bills independently.

New Invoice Management System (IMS) in GST

Posted by CA.Sangam Aggarwal 17 February 2025 7288 Views

IMS was developed by GST Council and GSTN (Goods and Services Network) and it was launched on 1st October 2024, made available to users on 14th October for ITC computation and claim process.

Aadhaar Authentication: Latest Indian GST Update

Posted by Abhishek Raja 17 February 2025 1785 Views

To address concerns of potential revenue leakage, the Government introduced Aadhaar Authentication requirements under the Goods and Services Tax (GST) laws.

Decoding Reverse Charge Mechanism (RCM) Under GST

Posted by CA. Bhavik P. Chudasama 14 February 2025 4987 Views

The Reverse Charge Mechanism (RCM) is a crucial aspect of the Goods and Services Tax (GST) framework in India, shifting the tax liability from the supplier to t...

Due Date Calendar February 2025

Posted by CS Divesh Goyal 10 February 2025 588 Views

Due Date Calendar for the m/o February 2025

Latest GST Clarifications: Key Exemptions, Tax Rules & Regularizations from 55th GST Council Meeting

Posted by CA Jaydeep Babubhai Vadher 01 February 2025 561 Views

The Government of India, Ministry of Finance, issued Circular No. 245/02/2025-GST to provide clarifications on the applicability of GST on specific services based on the recommendations of the 55th GST Council meeting held on 21st December 2024.