Raksha Parikh
Monetary limits and Proper Officer Designation under section 74A and 122 of CGST Act. Circular No 254/11/2025 issued in relation to Monetary limits and Proper Officer Designation under section 74A and 122 of CGST Act. The Board has issued earlier circulars assigning “proper officers” to handle specific functions under the GST laws. However, it was … Read more
GST Advisory on introduction of Pending Option for Credit Notes and declaration of Reversal amount in IMS Government has issued GST Advisory on introduction of Pending Option for Credit Notes and declaration of Reversal amount in IMS dated 17-10-2025. A new facility in the Invoice Management System (IMS) has been recently introduced on the GST … Read more
FAQs on GSTR-9 & 9C for 2024-25 GST Advisory has been issued on FAQs on GSTR-9 & 9C for 2024-25. GSTR- 9/9C is now available to taxpayers for filing. A list of Frequently Asked Question along with the response has been compiled and is intended to assist the Taxpayer in better understanding of various Tables … Read more
GST Advisory for No change in ITC Process from October-2025. GST Advisory for No change in ITC Process from October-2025 has been issued as some incorrect information is going around about the changes in GST return filing from 01-10-2025. GST Advisory has clarify the following. I. No Change in Auto-Population of ITC: Input Tax Credit (ITC) … Read more
Faster GST Refunds from 01-10-2025 GST Instruction No 06/2025 dated 03-10-2025 has been issued for Faster GST Refunds from 01-10-2025. 90% refund will sanctioned provisionally on the basis of low risk .The 56th GST Council Meeting recommended a change in Rule 91(2) of CGST Rules,2017.This change allows the GSTN to evaluate the refund application and … Read more
Withdrawal of Circular 212 on Post Sale Discount CBIC has issued Circular No 253/10/2025 for Withdrawal of Circular 212 on Post Sale Discount. This withdrawal is based on the recommendation of the GST Council. As per the requirement of Circular No 212/06/2024, the supplier had to collect the declarations/ CA-CMA certificates from recipients confirming ITC … Read more
GST Revenue Collection September 2025 The Purpose of this Article is to present Comprehensive data on GST Revenue Collection in September 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 September 2025. Additionally, … Read more
Invoice wise TDS Reporting in GSTR-7 from September 2025 tax period GST Advisory has been issued for Invoice wise TDS Reporting in GSTR-7 from September 2025 tax period. The Government amended from GSTR-7. The amendment introduced a new requirement : Invoice wise reporting of TDS deductions. The new functionality has now been activated on the … Read more
3 Years limit in filing pending GST Returns from October 2025 GST Advisory has been issued for 3 Years limit in filing pending GST Returns from October 2025. From 01-10-2025, you will not be able to file any GST return that is more than 3 years overdue.This change was brought in by the Finance Act, … Read more
GST Circular No 252-09-2025- DIN not Mandatory As per GST Circular No 252-09-2025 DIN is not mandatory for eOffice communications with issue number.Earlier, CBIC made it mandatory to generate and quote a Document Identification Number (DIN) on all official communications sent to taxpayers (Circulars 122/2019 & 128/2019).Later, Circular 249/06/2025 clarified that if a communication is … Read more