GST 2.0 Next Generation Reform: Streamlined Notifications Issued for GST Rates and Exemptions W.E.F. September 22, 2025

By | November 3, 2025
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GST 2.0 Next Generation Reform: Streamlined Notifications Issued for GST Rates and Exemptions W.E.F. September 22, 2025 Issue: To implement the comprehensive restructuring of India’s Goods and Services Tax (GST) rate system—known as GST 2.0—aimed at simplification, anomaly removal (like Inverted Duty Structure), and alignment with current economic policy. Facts: The GST Rate Reform 2.0… Read More »

Reassessment Order Passed by Non-Jurisdictional Officer is Illegal and Void.

By | November 3, 2025
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Reassessment Order Passed by Non-Jurisdictional Officer is Illegal and Void. Issue Is a reassessment order legally valid if it is passed by an Assessing Officer (ITO, Ward-2) who did not have jurisdiction over the case, even though the reassessment proceedings were initiated by the correct jurisdictional officer (ITO, Ward-3)? Facts For the Assessment Year 2009-10,… Read More »

Central Goods and Services Tax (Fourth Amendment) Rules, 2025. GST Registration would be granted within 3 working days

By | November 1, 2025
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The CBIC has issued notification to notify CGST (Fourth Amendment) Rules, 2025. Now, GST Registration would be granted within 3 working days from date of submission of application. Also, New changes are made in GST Registration Forms. MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOM) NOTIFICATION New Delhi,the 31stOctober,2025 No.… Read More »

Advisory for Simplified GST Registration Scheme from 1st Nov 2025

By | November 1, 2025
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Advisory for Simplified GST Registration Scheme Nov 1st, 2025 Dear Taxpayers, In pursuance of Rule 14A of the Central Goods and Services Tax (CGST) Rules, 2017, a Simplified GST Registration Scheme has been introduced to reduce the compliance burden and enhance the ease of doing business for small taxpayers. As per Rule 14A (Option for taxpayers having… Read More »

Category: GST

ITAT Rules Cash Gifts from Sisters Are Valid, Quashes Tax Addition

By | November 1, 2025
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ITAT Rules Cash Gifts from Sisters Are Valid, Quashes Tax Addition Issue: Whether cash gifts received by a brother from his married sisters, who are classified as “relatives” under the Income Tax Act, should be treated as unexplained cash credit under Section 68 if the Assessing Officer (AO) deems the donor’s creditworthiness insufficient or questions… Read More »

Category: GST