Raksha Parikh
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
Summary of Biometric Aadhaar Authentication in Jharkhand and Andaman and Nicobar Islands. GST Advisory has been issued for Biometric Aadhaar Authentication in Jharkhand and Andaman and Nicobar Islands which has been rolled out on 15-02-2025.The new facility has been provided for booking an appointment to visit a GST Suvidha Kendra (GSK) for Biometric-based aadhaar authentication and … Read more
Introduction of Form ENR-03 A new feature has been introduced in the E-Way Bill (EWB) system to facilitate the enrolment of unregistered dealers supplying goods, with effect from 11.02.2025. In accordance with Notification No. 12/2024 dated 10th July 2024, Form ENR-03 has been introduced for the enrolment of unregistered dealers. 2.Unregistered dealers engaged in the movement or transportation of … Read more
Certain Clarification regarding GST Rates and Classification of Goods GST Circular No 247/04/2025 has been issued for Certain Clarification regarding GST Rates and Classification of Goods. This clarification has been issued based on recommendation of the 55th GST Council Meeting held on 21-12-2024 at jaisalmer. Key Points of Clarification 1. GST Rate on Pepper of genus … Read more
The goal of this article is to cover all recent GST case laws February 2025. All latest high court judgement on gst and all latest supreme court judgments on gst issued in February 2025 have been covered in this article. All latest GST case laws of February 2025 in this article have been classified by … Read more
Notification No 09/2025 CGST Amendment Rules applicability Notification No 09/2025 CGST Amendment Rules applicability issued on 11-02-2024.The Central Government has issued this notification using the power under section 164 of the CGST Act,2017 and Rule 1(1) of CGST(Amendment) Rules, 2024. This notification was originally published as Notification No 12/2024-Central Tax, dated 10-07-2024. As per Notification … Read more
GST Registration Process Under Rule 8 of CGST Rules 2017. GST Advisory has been issued for GST Registration Process Under Rule 8 of CGST Rules 2017. If you are applying for GST Registration, you must follow new rules for verification. These depend on whether you choose Aadhaar authentication or not. If you choose not to … Read more
Procedure for handling appeal for section 128A GST Instruction No 02/2025 has issued for procedure for handling appeal for Section 128A . Section 128A of CGST Act,2017, allows taxpayer to get waiver of interest, penalty or both for tax demands issued under section 73 for the FY 2017-18 to 2019-20. However, this waiver is subject … Read more
Summary of Biometric Aadhaar Authentication in Maharashtra and Lakshadweep. GST Advisory has been issued for Biometric Aadhaar Authentication in Maharashtra and Lakshadweep which has been rolled out on 08-02-2025.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 … Read more