Raksha Parikh
Place of Supply of Goods | Know where GST is Payable The concept of the Place of Supply of Goods can be quite tricky, as GST follows a consumption-based system.Under this system, the tax is payable in the state where goods or services are actually consumed,rather than originate.The provisions relating to the Place of supply … Read more
GST Instruction No 05/2025 GST Instruction No 05/2025 has been issued with the approval of the CBIC chairman for the timely sharing of records for audit by the C&AG. The C&AG raised concerns in its recent audit report No 7 of 2024 about the availability or partial availability of records during the audits related to … Read more
GST Instruction No 04/2025: Grievance Redressal Mechanism GST Instruction No 04/2025 has been issued for the Grievance Redressal Mechanism for processing of applications for GST registration. This GST Instruction No 04/2025 has been issued regarding GST Instruction No 03/2025 dated 17-04-2025, which was issued by CBIC for the GST registration process. Who can use the Grievance … Read more
Summary of Biometric Aadhaar Authentication in Sikkim GST Advisory has been issued for Biometric Aadhaar Authentication in Sikkim which has been rolled out on 01-05-2025.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 April 2025 The Purpose of this Article is to present Comprehensive data on GST Revenue Collection April 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 April-2025. Additionally, this article … Read more
Reporting of HSN codes and Documents in GSTR-1/1A GST Advisory has been issued on Reporting of HSN codes and Documents in GSTR-1/1A -Phase 3 Implementation effective from May-2025. As per Notification No 78/2020- CT dated 15-10-2020, it is mandatory for registered person to report minimum 4 or 6 digits HSN codes in Table 12 of … Read more
Authentication of Aadhaar (Statewise) | GST Registration The GSTN has developed new functionality called Authentication of Aadhaar through the biometric process to make the GST registration process smooth. As we all know that for GST Registration, Aadhaar authentication process is a mandatory step; hence, the government has introduced a new functionality for the Aadhaar authentication … Read more
New GSTAT Portal will be launched with Prescribed Forms The CBIC has issued a notification related to New GSTAT Portal will be launched with Prescribed Forms. It has notified Good and service Tax Appellate Tribunal (Procedure) Rules,2025 to regulate the procedure and functioning of GST Appellate Tribunal. The GSTAT Form-1 to GSTAT Form-8 and GSTAT … Read more
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