Raksha Parikh
Multiple IRPs for E-invoicing and Dual Portal for E-way Bill This advisory is issued to highlight the alternate mechanisms and business continuity plans available for both the e-Invoice and e-Waybill systems. If you have not integrated these alternate mechanisms into your existing systems or are not currently utilising them, GSTN suggest coordinating with your system … Read more
Notification No 08/2025-CT As per proposal of 55th GST Council meeting, Notification No 08/2025-CT has been issued to waive the late fees for delayed filing of GSTR-9C. This waiver applies to GSTR-9C filed for the FY 2017-18 to 2022-23 and covers late fees exceeding the amount payable under section 47 up to date of furnishing … Read more
Notification No 07/2025-CT The Government has issued Notification No 07/2025-CT in which it used its power under section 164 of CGST Act,2017 has made some changes to CGST Rules 2017. These updated rules will be called the Central Goods and Services Tax (Amendment) Rules,2025. They will take effect from the date they are officially published … Read more
GST Advisory on Table 12 of GSTR-1/1A CBIC has come out with GST Advisory on Table 12 of GSTR-1/1A. The GST Portal is rolling out Phase III changes for Table 12 of GSTR-1 & 1A from February 2025 return period. Dropdown for HSN Codes: Instead of typing HSN Codes manually, you will now select the … Read more
Notification No 07/2025-CTR The Central Government has issued Notification No 07/2025-CTR to amend the Notification No 13/2017-CTR dated 28-06-2017 related to transactions on which RCM will be applicable. The Changes are as under: Sponsorship services provided by body corporate now covered under forward charge mechanism, it replaced the earlier applicability of reverse charge mechanism on … Read more
Notification No 06/2025-CTR CBIC Notification No 06/2025-CTR dated 16-01-2025 based on the recommendations of the 55th GST Council Meeting has amend the Notification No 12/2024-CTR dated 28-06-2017. The changes are as under: The word Transmission and distribution used in serial no 25A are replaced with word Transmission or distribution. it means the supply of service … Read more
Notification No 08/2025-CTR The CBIC has issued Notification No 08/2025-CTR to amend the Notification no 17/2017-CTR dated 28-06-2017. The Notification No 17/2017-CTR stands for the intra state supplies on which the tax is borne by electronic commerce operators. As the Government has amended the definition of Specified Premises, the reference to specified premises in various … Read more
Notification No 05/2025-CTR The Notification No 05/2025-CTR issued to make the amendment in Definition of Specified Premises. By virtue of this notification, the term Declared Tariff will no longer be used as this word has been omitted from 01-04-2025 from the Notification No 11/2017 -Central tax (Rate) -dated 28-06-2017. The government has omitted Clause (xxxv) … Read more
Notification No 04/2025-CTR The Government has issued Notification No 02/2025-CTR dated 16-01-2025 for Increasing rate on Margin for sale of old and used vehicle including EVs except for the vehicles that are already taxed @ 18%. Earlier GST rate of 18% on margin for following sale of old and used vehicles. Type of Vehicle Engine Capacity … Read more
Notification No 03/2025-CTR The Government has issued Notification No 03/2025-CTR with reference to Notification no 39/2017-CTR dated 18-10-2017. The Notification No 39/2017-CTR is related to 2.5 % rate applicable on Intra state supply of the following Goods : (a) Food products which are packed in individual containers and are meant to be freely distributed to … Read more