Raksha Parikh
Notification No 18/2025-CT| Simplification of Registration Process for Small Taxpayer Notification No 18/2025-CT focuses on Simplification of Registration Process for Small Taxpayer and other changes in the rules of GST for Registration process. To make the registration process faster, new rule 9A and 14A introduced. Insertion of New Rule 9A: It says that: If anyone … Read more
GST Advisory on Introduction of Import of goods details in IMS CBIC has issued GST Advisory on Introduction of Import of goods details in IMS. The Invoice Management System (IMS) was introduced on the GST portal from the October 2024 tax period. It enables recipient taxpayers to accept, reject, or keep pending their individual records … Read more
GST Advisory on file pending returns before expiry of 3 years GST Advisory on file pending returns before expiry of 3 years has been issued on 29-10-2025. Earlier GST Advisory has been issued on 29-10-2024 for the intoxication of the filling pending returns before expiry of 3 years from its due date. Further in this … Read more
GST Case Laws October 2025 The goal of this article is to cover all recent GST case laws October 2025. All latest high court judgments on gst and all the latest Supreme Court judgments on gst issued in October 2025 have been covered in this article. All the latest GST case laws of October 2025 … Read more
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