GST Articles
Rule 86B of CGST Rules 2017
The implementation of Rule 86B within India's Goods and Services Tax (GST) framework, which aims to curtail fraudulent input tax credit (ITC) claims by necessitating certain taxpayers to remit 1% of their output tax liability in cash
Missed Filing GSTR-9 or GSTR-9C for the Financial Years 2017 to 2023
27 February 2025
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As per Notification No. 8/2025, the CBIC is offering a waiver of late fees for delayed GSTR-9C filings, provided the forms are submitted by March 31, 2025.
Analysis of Recent Amendment to Section 34(2) of the CGST Act, 2017 in Finance Bill, 2025
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
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
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
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
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
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
Due Date Calendar for the m/o February 2025
Latest GST Clarifications: Key Exemptions, Tax Rules & Regularizations from 55th GST Council Meeting
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.
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