Author: Vinod Arora
Provisions under Rule 2 of the CGST Rules, 2017 relating to “Definitions”.
Provisions under Rule 1 of the CGST Rules, 2017 relating to “Short Title and Commencement”.
Details of certain rules of CGST Rules, 2017 which have been omitted by subsequent amendments thereto notified by the CBIC.
GSTN announces a major update under Finance Act 2023. From November 1, 2025, GST returns older than three years cannot be filed on the GST portal. Learn which returns …
GSTN introduces a new Import of Goods section in the Invoice Management System (IMS) on the GST portal. Learn how this update impacts taxpayers and GSTR-2B generation.
Madras HC sets aside a wrong GST demand raised despite full tax payment. Read how the Court clarified interest liability, corrected the excess demand, and directed immediate lifting of …
CBDT extends ITR filing deadline for audit cases to Dec 10, 2025 and audit report submission to Nov 10, 2025 for AY 2025-26. Check key details and compliance tips.
CBDT empowers CPC Bengaluru Commissioner to fix tax errors and issue demand notices thru Notification 155/2025, improving refund accuracy and easing taxpayer grievances.
CBIC Circular 254/11/2025-GST assigns proper officers for GST adjudication under Sections 74A, 75(2), 122, and Rule 142(1A) with clear monetary limits.
MCA extends CRA-4 filing deadline to Dec 31, 2025; no late fees for FY 2024–25 filings via V3 portal. Standard fees apply after the deadline.