Unified Pension Scheme: FAQs Explaining Tax Benefits
Explore tax benefits under the Unified Pension Scheme (UPS) for Central Govt employees. Learn deductions, exemptions, and retirement payout rules.
Author: Vinod Arora
New ESIC Amnesty Scheme 2025: Compliance Made Easy
Learn how ESIC’s New Amnesty Scheme 2025 helps employers settle disputes, avoid penalties, and ensure compliance from Oct 2025 to Sept 2026.
CBIC Instructions on 90% Provisional GST Refunds
CBIC Instruction on provisional GST refunds. 90% refund for low-risk applications filed on or after 01.10.2025. Includes zero-rated & inverted duty structure.
Basic Savings Bank Deposit (BSBD) Accounts: RBI Draft Guidelines 2025
RBI’s draft guidelines (2025) for Basic Savings Bank Deposit (BSBD) Accounts aim to boost financial inclusion with free services and digital banking features.
Certain Sections of CGST Act, 2017 Omitted by Subsequent Amendments
Details of certain sections of CGST Act, 2017 which have been omitted by subsequent amendments thereto notified by the GOI/CBIC. Text of such sections before omission:.
Third Schedule (III) to CGST Act 2017: Activities/ Transactions which shall not be treated as Supply of Goods or Services
Provisions under the 'Third Schedule (III)' to the CGST Act 2017 regarding "Activities/ Transactions which shall not be treated as Supply of Goods or Services".
Second Schedule (II) to CGST Act 2017: Activities or Transactions to be treated as Supply of Goods or Services
Provisions under Second Schedule (II) to CGST Act 2017 regarding "Activities or Transactions to be treated as Supply of Goods or Services".
First Schedule (I) to CGST Act 2017: Activities to be treated as Supply even if made Without Consideration
Provisions under First Schedule (I) to CGST Act 2017 regarding "Activities to be treated as Supply even if made Without Consideration".
CGST Section 174: Repeal and Saving
Provisions under Section 174 of the CGST Act 2017 relating to "Repeal and Saving".
CGST Section 173: Amendment of Finance Act 1994 (Service Tax)
Provisions under Section 173 of the CGST Act 2017 relating to "Amendment of Finance Act 1994 (Service Tax)".