Regularization of GST on Co-Insurance Premium Apportionment and Reinsurance Commission

Co-Insurance Premium

Regularization of GST on Co-Insurance Premium Apportionment and Reinsurance Commission CBIC has issued the circular for Regularization of GST on Co-Insurance Premium Apportionment and Reinsurance Commission.The clarification issued based on the 53rd GST Council meeting held on 22-06-2024 provides guidance on the tax treatment on certain insurance related transactions that have been retrospectively added in … Read more

Biometric Aadhaar Authentication in Tamil Nadu and Himachal Pradesh

Biometric Aadhaar Authentication

Summary of Biometric Aadhaar Authentication in Tamil Nadu and Himachal Pradesh GST Advisory has been issued for Biometric Aadhaar Authentication in Tamil Nadu and Himachal Pradesh which has been rolled out on 28-01-2025.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 … Read more

Deferred Implementation of Hard locking of auto populated liability in GSTR-3B

Hard locking

Deferred Implementation of Hard locking of auto populated liability in GSTR-3B Earlier GST Advisory was issued: To restrict the modification to the auto populated liability in prefilled GSTR-3B from GSTR-1/J1A/IFF. any changes to the auto populated liability were to be addressed through GSTR-1A. However locking of auto populated ITC in GSTR-3B, after roll out of … Read more

Multiple IRPs for E-invoicing and Dual Portal for E-way Bill

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

Notification No 08/2025-CT

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-CTR

Notification No 07/2025-CTR

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

Notification No 06/2025-CTR

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