Raksha Parikh
3 Years limit in filing pending GST Returns from October 2025 GST Advisory has been issued for 3 Years limit in filing pending GST Returns from October 2025. From 01-10-2025, you will not be able to file any GST return that is more than 3 years overdue.This change was brought in by the Finance Act, … Read more
GST Circular No 252-09-2025- DIN not Mandatory As per GST Circular No 252-09-2025 DIN is not mandatory for eOffice communications with issue number.Earlier, CBIC made it mandatory to generate and quote a Document Identification Number (DIN) on all official communications sent to taxpayers (Circulars 122/2019 & 128/2019).Later, Circular 249/06/2025 clarified that if a communication is … Read more
Simplified IMS Process : Pending Records, ITC Declaration and Remark Facility GST Advisory has been issued to Simplified IMS Process : Pending Records, ITC Declaration and Remark Facility , dated 23-09-2025. The Main Key Points of the Advisory are as under: Pending Action for Certain Records Declaring ITC reduction Amount Option to save remarks Important … Read more
Relabeling of MRP on Unsold stock is not mandatory: Confirmed by Consumer affairs The Government step out with Relabeling of MRP on Unsold stock is not mandatory: Confirmed by Consumer affairs. The Department of Consumer Affairs has issued an Advisory dated 18-09-2025 to relaxes the requirement of re-labeling or re-stickering MRPs on pre-packaged goods after … Read more
From Proposal to Implementation: Key GST changes Effective from 22-09-2025 The article From Proposal to Implementation: Key GST Changes Effective from 22-09-2025 provides analysis for all those notifications that were recommended in the 56th GST Council and will now be implemented from 22-09-2025. Key Points Supersession of Notification No 01/2017-CTR dated 28-06-2017 Supersession of Notification … Read more
How to show revised MRP after a GST rate change (unsold stock)? Not compulsory: Re-stickering/re-labelling of existing stock is permitted, not mandatory; you must still pass the tax-cut benefit to consumers. How to revise: Use a stamp/sticker/online print to add the new MRP as an additional declaration—do not cover or overwrite the original MRP. Timeline: … Read more
Revised MRP label is not mandatory The Burning issue in the market is Revised MRP label Mandatory or not ? Revised MRP label is not mandatory Core view: Re-stickering/re-labelling of unsold stock after GST rate cuts is not compulsory; Legal Metrology language says “permitted/allowed,” not “shall.” Pharma-sector communications support this stance. What’s mandatory: Pass the … Read more
GST Case Laws September 2025 The goal of this article is to cover all recent GST case laws September 2025. All latest high court judgments on gst and all the latest Supreme Court judgments on gst issued in September 2025 have been covered in this article. All the latest GST case laws of September 2025 … Read more
Clarification on Doubts related to Post Sales Discounts Circular No 251/08/2025 issued for Clarification on Doubts related to Post Sales Discounts. The matter has been examined. Question:1 If a supplier issues a financial/commercial credit note (not a GST credit note under section 34 of CGST Act) and the buyer (recipient) pays a discounted amount to … Read more
GST Impact on Automobile Sector : Post 56th GST Council Meeting GST Impact on Automobile Sector Post 56th GST Council Meeting has become a landmark change in india’s taxation framework for vehicles. The 56th GST Council Meeting held on 03-09-2025 introduced a simplified GST structure effective from 22-09-2025 by replacing multiple slabs with streamlined rates.This … Read more