Effective September 22, 2025, significant GST rate changes will impact businesses across India. This comprehensive guide covers critical...

The Circular 251/08/2025 dated 12/09/2025, issued by the Central Board of Indirect Taxes and Customs (CBIC), aims to provide clarity and...

I. Changes in GST Rates of Goods The Council recommended numerous rate adjustments for goods, categorized by their impact on different...

Clause 112 - Insertion of New section 11A This section has been inserted in order to empower the government not to recover central tax...

An advisory dated 12.04.2023 has been issued by GSTN on the time limit for reporting invoices on the IRP portal. It is to inform you that...

1. Waiver of Late Fees for delayed filing of GSTR 4 Return for the Financial Year 2017-18 till 2021-22 if the return is filed between...

128. Amendment in Section 10 – Composition Taxpayers Existing: (2) The registered person shall be eligible to opt under sub-section (1),...

As we all know that Statutory Audit for the previous financial year are to be completed by month of September so that it could be audited...

1. Directions by Supreme Court The Supreme Court has directed the GSTN to open the portal and allow filing or revising transitional...

WHO IS A GTA As per Section 65B (26) of the Finance Act, 1994; “Goods Transport Agency means any person who provides service in relation...

WHAT IS REVERSE CHARGE MECHANISM In general GST is collected by the supplier from the recipient and remitted to the government. However,...

Input Tax Credit mechanism allows registered person under GST to set-off their GST tax liability. Since GST is a consumption-based tax,...

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We are attaching various voucher and invoice types which would need to be issued under GST. We have also attached a brief writeup when...

The entire foundation of GST has been proposed to be seamless transfer of credit till the end consumer to ensure optimum pricing....

Till date we have been sending various articles and writeups about what the law states. However with this writeup we wish to inform you...

On the 18th of May, 2017, the GST council convened to fix and finalise the much awaited GST rates for 1211 goods across 98 categories....

E-Way Bills as Per New GST Rules 1) E-Way Bill will be required for movement of all goods, whether within the state or across states....