Raksha Parikh
Circular No 248/05/2025 The Government has issued Circular No 248/05/2025 for Various issues related to the availment of benefit of Section 128A of the CGST Act. The circular mainly consist of two questions : Issue 1: Whether the cases where tax has been paid through return in FORM GSTR-3B instead of through FORM GST DRC-03, … Read more
Notification No 11/2025-CT CBIC has issued Notification No 11/2025 related to an amendment in Rule 164 of the CGST Rules 2017. This Notification is issued for amendment in Rule 164 related to the closure of proceedings under section 128A for a demand issued in section 73. These rules may be called the Central Goods and … Read more
The goal of this article is to cover all recent GST case laws March 2025. All latest high court judgement on gst and all latest supreme court judgments on gst issued in March 2025 have been covered in this article. All latest GST case laws of March 2025 in this article have been classified by … Read more
GSTN Clarifies SPL-02 Waiver Process The GSTN GSTN Clarifies SPL-02 Waiver Process because it has received several complaints from taxpayers about technical issues faced while submitting waiver applications on the GST portal. Here’s a rundown of the frequently faced issues and clarifications to facilitate the process: Frequent Problems Identified with SPL-02 Waiver from the Taxpayers: The GSTN team … Read more
GST Notification No 10-2025 has been issued for amendment in Territorial Jurisdiction of GST officers. Amendment has been made in Notification No 02/2017-CT dated 19-06-2017 related to Territorial Jurisdiction of Principal Commissioner and Commissioner of Central Tax in Table II. SI No Principal Commissioner /Commissioner of Central tax Territorial Jurisdiction 7 Alwar Districts of Alwar, … Read more
Summary of Biometric Aadhaar Authentication in Uttar Pradesh GST Advisory has been issued for Biometric Aadhaar Authentication in Uttar Pradesh which has been rolled out on 15-03-2025.The new facility has been provided for booking an appointment to visit a GST Suvidha Kendra (GSK) for Biometric-based aadhaar authentication and physical verification of documents. KeyPoints of GST Advisory: … Read more
Introduction of New facility of Home state GSK option GSTN has issued Introduction of New facility of Home state GSK option Advisory on 03-03-2025. It provides option to select the Home State for Aadhar authentication process. As per Rule 8 , Aadhar Authentication process must be completed in two ways: By OTP Verification Biometric Authentication … Read more
GST Revenue Collection February 2025 The Purpose of this Article is to present Comprehensive data on GST Revenue Collection in February 2025. It Covers Key aspects such as Gross Domestic Revenue collection, Gross Import Revenue, Domestic Refund , Import Refund, Net Customs Revenue and Total Net GST Revenue for the Month of February-2025. Additionally, this … Read more
GST Updates of February 2025 This article GST Updates of February 2025 presents analysis of all the Notifications,Circulars, Instructions and GST Advisories issued in the month of February 2025. Reference for all the documents have been provided in the PDF form at the end of each topics. Key Points of GST Updates of February 2025: … Read more
GST Applicability in case of Renting of Property This article is related to GST Applicability in case of Renting of Property. To remove the confusion about applicability of RCM or FCM on Renting of property we have analyse every situation related to Renting of residential property and Renting of Commercial property. … Read more