Raksha Parikh
Circular No 249/06/2025- DIN is not required for GST Portal Communications Circular No. 249/06/2025 states that DIN is not required for GST portal communication having a reference number. Circular No.122/41/2019-GST and Circular No 128/47/2019-GST mandated quoting of the Document Identification Number (DIN) on communications issued by CBIC to ensure accountability and transparency. This includes all … Read more
No GST Return filing allowed after 3 years effective from July 2025 As per Finance Act, 2023 (No. 8 of 2023), a new legal provision was introduced, effective from 01-10-2023 through Notification No 28/2023- Central Tax dated 31-07-2023. The amendment restricts filing of GST returns after 3 years from their respectives due dates, for the … Read more
Non-editable GSTR-3B liability, effective from July 2025 tax period. CBIC has issued a GST Advisory for non-editable GSTR-3B liability, effective from July 2025 tax period. At present, when you go to file GSTR-3B, your tax liability is automatically filled based on the sales you reported in GSTR-1, GSTR-1A, or IFF. You can still edit the … Read more
GST Revenue Collection May 2025 The Purpose of this Article is to present Comprehensive data on GST Revenue Collection in May 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 May-2025. Additionally, this … Read more
Introduction to Supply under GST (Section 7): Basics of GST The term supply under GST (Section 7) is a broad term that merges all the taxable activities into a single activity. The supply is a taxable event in whose occurrence or happening tax is applicable. it means the tax becomes payable when liability to pay … Read more
GST Case Laws May 2025 The goal of this article is to cover all recent GST case laws May 2025. All latest high court judgments on gst and all the latest Supreme Court judgments on gst issued in May 2025 have been covered in this article. All the latest GST case laws of May 2025 … Read more
Table 3.2 of GSTR-3B remains editable for April 2025 return GST Advisory has been issued for Table 3.2 of GSTR-3B remains editable for April 2025 return. Key Points of GST Advisory: The GST portal announced on 11-04-2025 that from the April 2025 return onwards, the values shown in Table 3.2 of GSTR-3B, which shows interstate sales from unregistered persons, … Read more
Why appeal withdrawn status matter for waiver scheme under GST GST Advisory has been issued on 14-05-2025 for why appeal withdrawn status matter for waiver scheme under GST. There are two types of appeal withdrawal in GST portal. 1. Before final acknowledgement (APL-02): If the taxpayer files a withdrawal application (APL-01W) before the final acknowledgement … Read more
GST Advisory on Deemed Export recipient refund filing process GSTN has made the following changes in the Deemed Export recipient refund filing process. As per Old system, a Refund had to be filed Period-wise, selecting from and to dates. However, taxpayers can now file invoice based refunds without selecting a tax period. all the relevant … Read more
GST Advisory on Refund Filing Process for Certain Categories GST Advisory has been issued on the refund filing process for certain categories. The changes apply to refund claims made under these three categories: 1. Earlier, while filing a refund, taxpayers had to choose From and To tax period, Now this step is removed and you … Read more