Category: Updates

GSTN enables online filing of opt-in declaration for specified premises under GST. Know eligibility, annexures, timelines, and filing process for hotel accommodation services.

MCA further extends timeline for filing Financial Statements/Annual Returns FY 2024-25 upto 31st January 2026 as per General Circulars 8/2025.

GSTN announces mandatory validation for Electronic Credit Reversal and RCM ITC statements. Learn how to avoid GSTR-3B filing issues from negative ledger balances.

CBDT’s rationalizes appellate jurisdiction for search-related cases. Explore its scope, statutory basis, litigation risks, and expert filing strategies.

WB AAR rules that security/scavenging services supplied to Government hospitals qualify as pure services; exempt from GST under Notification No. 12/2017.

WB AAR rules that O&M services of municipal machinery are taxable under GST and not exempt under Entry 3 or 3A of Notification 12/2017-CT (Rate).

RBI announces new current/OD account rules effective April 2026. Learn about the ₹10 crore threshold, collection accounts, and compliance requirements for businesses.

Key highlights of ICAI’s Technical Guide 2025 on GST Annual Return Forms GSTR-9: updated ITC reporting, reconciliations, disclosures, compliance essentials.

ICAI’s 2025 Technical Guide on Reconciliation Statement in Form GSTR-9C, covering updates, compliance, and best practices for GST reconciliation.

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.