GSTN Advisory on Opt-In Declaration for Specified Premises (2026-27)
GSTN enables online filing of opt-in declaration for specified premises under GST. Know eligibility, annexures, timelines, and filing process for hotel accommodation services.
Category: GST
ICAI’s 2025 Guide on GST Annual Return (Form GSTR-9)
Key highlights of ICAI’s Technical Guide 2025 on GST Annual Return Forms GSTR-9: updated ITC reporting, reconciliations, disclosures, compliance essentials.
ICAI 2025 Guide on GST Reco Statement GSTR-9C
ICAI’s 2025 Technical Guide on Reconciliation Statement in Form GSTR-9C, covering updates, compliance, and best practices for GST reconciliation.
Amend GSTR-3B Table 3.2 (Non-Editable) via GSTR-1A: GSTN
From November 2025, Table 3.2 in GSTR-3B will be auto-populated and non-editable. Learn how to amend values using GSTR-1A and ensure accurate GST filing.
GSTR-9/9C: GSTN FAQs Clarify RCM, ITC Reversal, Reporting
GSTN FAQs on GSTR-9/9C reporting to clarify how to handle RCM payments, ITC reversals, previous year adjustments, avoid mismatches in GST annual returns.
Delhi HC Warns Tax Departments on AI Hallucinations in Tax Notices
Delhi HC cautions tax authorities to verify AI-generated citations in GST/IT notices. AI aids tax research but needs human oversight.
GSTR-9C Reconciliation FY 2024-25: Applicability, Threshold & Checklist
GSTR-9C applicability (>₹5 Cr), self-certification for FY 2024-25, due by Dec 31, 2025, new tables (12B,17), late fee calculation, ITC Rule 37/37A & doc checklist.
GSTR-9 Annual Return: Filing Requirements, Documents Checklist (FY 2024-25)
GSTR-9 FY 2024-25 filing guide: Exempt turnover ≤₹2Cr, due date Dec 31 2025, new tables (6A1,8A,9) added, HSN rules, GSTR-1A auto, late fees & doc checklist.
Why Chartered Accountants Cannot Be Treated as Accused in GST Investigations
Discover why Chartered Accountants cannot be treated as accused in GST investigations. Explore Supreme Court protections, ICAI ethical safeguards, confidentiality obligations, and CAAS Surat’s strong intervention against coercive practices …
GST Filing Deadline Alert: No Returns After 3 Years Starting November 2025
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 …