Category Archives: GST

Updates in Refund Filing Process for Recipients of Deemed Export May 8th, 2025 GSTN has made the following changes in the refund filing process under the category “On account of Refund by Recipient of deemed export”: 1.  Refund applications under this category is no longer need to be filed in chronological order of Tax Period which means Taxpayers are… Read More »

Invoice-wise Reporting Functionality in Form GSTR-7 on portal-reg May 6th, 2025 Vide Notification No. 09/2025 – Central Tax dated 11.02.2025, Form GSTR-7 has been amended to capture invoice-wise reporting with effect from 01.04.2025 i.e. the return period for April 2025 onwards. In this regard it is to inform that development and testing of the same… Read More »

Delhi South CGST officials bust GST ITC fraud worth ₹7.85 crore; Chartered Accountant arrested Investigations reveal misuse of over 80 GSTINs with a core group of 31 GSTINs engaged in circular trading, with no actual supply of goods or services Posted On: 08 MAY 2025 5:26PM by PIB Delhi In a major crackdown on Goods… Read More »

Reporting of HSN codes in Table 12 and list of documents in table 13 of GSTR-1/1A May 1st, 2025 Vide Notification No. 78/2020 – Central Tax dated 15th October 2020, it is mandatory for the taxpayers to report minimum 4 digits or 6 digits of HSN Code in table-12 of GSTR-1 on the basis of… Read More »

GSTR 4 FILING NEW DATE AND PROCESS FOR 2025 ! HOW TO FILE GSTR 4 ! COMPOSITION TAXPAYER GST RETURN

GSTAT FORM 04 Memorandum of appearance before GST Appellate Tribunal GSTAT FORM-04 (see rule 72) Memorandum of appearance To The Registrar, The Goods and Services Tax Appellate Tribunal In the matter of …………. Petitioner. Vs. ………………..Respondent (Appeal No. ………of 20………) Sir, Please take notice that I, …….., authorised representative/ practising Chartered Accountant/practising Cost Accountant/ legal… Read More »

As held by the Apex Court, human errors and mistakes are normal, and errors are also made by the Revenue. The right to correct mistakes in the nature of clerical or arithmetical error is a right that flows from the right to do business and should not be denied unless there is a good justification… Read More »