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Notification No 18/2025-CT | Simplification of Registration Process for Small Taxpayer

Notification No 18/2025

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

Import

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

Pending

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

Monetary limits and Proper Officer Designation under section 74A and 122 of CGST Act

Section 74A

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

Pending

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

GST Advisory for No change in ITC Process from October-2025.

ITC

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