Raksha Parikh
Summary of GST Instruction No 03/2025 dated 17-04-2025 GST Instruction No. 03/2025, issued on 17-04-2025, gives updated guidelines for getting GST registration. It replaces the earlier Instruction No. 03/2023-GST dated 14-06-2023. As per the new instructions, officers must follow only the list of documents mentioned in FORM GST REG-01 and should not ask for any … Read more
GST Case Laws April 2025 The goal of this article is to cover all recent GST case laws April 2025. All latest high court judgement on gst and all latest supreme court judgments on gst issued in April 2025 have been covered in this article. All latest GST case laws of April 2025 in this … Read more
Corporate Guarantee Under GST | Everything You Need to Know The Corporate Guarantee under GST is a useful tool often used by a holding company or group of entities to help their subsidiaries or related parties with loans or credit facilities. This corporate guarantee also brings with it some important legal and tax considerations under … Read more
Table 3.2 of GSTR-3B will become non-editable from April-2025. GST Advisory on Table 3.2 of GSTR-3B will become non-editable from April-2025 has been issued on 11-04-2025. This Advisory is mainly concerned with Table 3.2 of GSTR-3B. What is Table 3.2 of GSTR-3B ? Table 3.2 is Interstate Outward supplies made to Unregistered Person, Composition Taxpayer … Read more
GST Advisory on Table 12 of GSTR-1 & 1A GST Advisory has been issued for GST Advisory on Table 12 of GSTR-1 & 1A dated 11-04-2025. This Advisory is for Implementation of Table 12 of GSTR-1 & 1A from April-2025 return. CBIC has announced that from April-2025 return period , Phase III changes to table … Read more
Uniform Treatment of Invoice Numbers on IRP from 01-06-2025. GST Advisory has been issued for Uniform Treatment of Invoice Numbers on IRP from 01-06-2025. This Advisory issued to make the system consistent with GSTR-1. From 01-06-2025, the Invoice Reporting Portal will treat invoice numbers as case insensitive. This means it will not matter whether your … Read more
Specified Premises under GST | Is My Hotel a Specified Premises? Let’s Break it down. When it comes to GST Compliance in hospitality sector, One term that is now under spotlight is “Specified Premises under GST. The very next question that naturally follows is – “Is My Hotel a Specified Premises?”. As we know that … Read more
Summary of Biometric Aadhaar Authentication in Assam GST Advisory has been issued for Biometric Aadhaar Authentication in Assam which has been rolled out on 01-04-2025.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: Rule 8 … Read more
GST Revenue Collection March 2025 The Purpose of this Article is to present Comprehensive data on GST Revenue Collection in March 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 March-2025. Additionally, this … Read more
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