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GST

Simplified GST Registration for Low-Turnover Taxpayers: A Game-Changer for Small Businesses

The Government of India has introduced a major relief for small businesses by simplifying the GST registration process. Through the Central Goods and Services Tax (Fourth Amendment) Rules, 2025, effective from 1st November 2025, the Central Board of Indirect Taxes and Customs (CBIC) has launched a new framework to ease compliance and promote business growth. These reforms are especially beneficial for small suppliers and growing enterprises that often face challenges… Read More »Simplified GST Registration for Low-Turnover Taxpayers: A Game-Changer for Small Businesses

No Fraud, No Section 74: Safecon Verdict Upholds GST Fairness

Every once in a while, a court ruling restores confidence in the system. The recent Safecon verdict does exactly that for India’s GST framework reminding both taxpayers and authorities that compliance supported by documentation is not fraud, and that Section 74 cannot be stretched beyond its intent. When Compliance Was Mistaken for Fraud Safecon, a pharmaceutical company, faced scrutiny despite having done everything by the book. It had tax invoices,… Read More »No Fraud, No Section 74: Safecon Verdict Upholds GST Fairness

How to File GSTR-9 and GSTR-9C for FY 2024-25 – A Simple Step-by-Step Guide

If you’re a business owner or accountant getting ready for GST annual compliance, two forms will top your checklist GSTR-9 and GSTR-9C. These filings summarize your entire year of GST transactions and help ensure your records match what’s reported to the government. Here’s a practical, step-by-step guide to make the process easier. What Are GSTR-9 and GSTR-9C? Form Purpose Who Needs to File Turnover Limit GSTR-9 Annual summary of GST… Read More »How to File GSTR-9 and GSTR-9C for FY 2024-25 – A Simple Step-by-Step Guide

Risk-Based Provisional GST Refunds to Roll Out from October 1, 2025

The Central Board of Indirect Taxes and Customs (CBIC) has rolled out an important update to simplify the Goods and Services Tax (GST) refund process. As per Instruction No. 06/2025-GST, issued on October 3, 2025, a new risk-based system for provisional GST refunds will take effect from October 1, 2025. This move is expected to make refund processing quicker, more transparent, and less stressful for honest taxpayers across India. What’s… Read More »Risk-Based Provisional GST Refunds to Roll Out from October 1, 2025

Patna High Court Clarifies GST Return Filing and Section 74 Demands

The Patna High Court recently delivered a significant judgment in the case of Parvinder Singh v. State of Bihar (Civil Writ Jurisdiction Case No. 6949 of 2025), bringing relief to assessees facing demands under Section 74 of the GST Act. The Court ruled that where an assessee has duly filed GST returns and discharged tax liabilities, demands for tax, interest, and penalties cannot be sustained merely because of a lapse… Read More »Patna High Court Clarifies GST Return Filing and Section 74 Demands

Exporters May Soon Get 90% Upfront GST Refunds Only After Law Change

The Indian export sector could be on the brink of a significant relief measure. The government has proposed a mechanism to allow exporters to receive 90% of Goods and Services Tax (GST) refunds upfront, aimed at easing cash flow challenges and boosting competitiveness. However, this long-awaited reform will only take shape after key amendments are made to the GST law. Why the Change is Needed Exporters have consistently raised concerns… Read More »Exporters May Soon Get 90% Upfront GST Refunds Only After Law Change

Supply Chain and Compliance Challenges Under GST 2.0

India is preparing for a major tax transition as GST 2.0 comes into effect from 22 September 2025. While the revised framework promises a simplified rate structure and improved efficiency, it also brings significant challenges for businesses, especially across supply chains, compliance systems, and financial processes. What’s Changing in GST 2.0 Rates GST Category New Rate Key Notes Merit Goods 5% Essential items, previously 12% or lower Standard Rate 18%… Read More »Supply Chain and Compliance Challenges Under GST 2.0

Next-Gen GST Reform: A Diwali Gift for Every Indian

This Diwali, the Government of India has announced something more than just celebrations—a reform that directly impacts every Indian household. The Next-Gen GST Reform aims to make daily living easier, reduce expenses on essentials, and support both farmers and businesses. It’s a step towards building Aatmanirbhar Bharat while putting real savings back into people’s pockets. Savings on Everyday Essentials Imagine your grocery bill going down without changing your shopping list.… Read More »Next-Gen GST Reform: A Diwali Gift for Every Indian

GST Department Notice on Receipts Through UPI to Small Business/Vendors

Over the past few weeks, many small shopkeepers, street vendors, and local service providers have been caught off guard by notices from the GST department. The reason? Payments received through UPI. With UPI becoming the most preferred mode of payment for millions of Indians, it’s no surprise that small businesses now accept most of their customer payments through apps like Google Pay, PhonePe, and Paytm. But now, the GST department… Read More »GST Department Notice on Receipts Through UPI to Small Business/Vendors

Allahabad HC: ITC Cannot Be Denied to Buyers for Supplier’s Tax Default

In a landmark decision that strengthens the rights of honest taxpayers, the Allahabad High Court has ruled that a purchaser cannot be denied Input Tax Credit (ITC) under the GST regime merely because the supplier has failed to deposit the tax with the government. The ruling came in the case of R.T. Infotech v. Additional Commissioner Grade 2, providing much-needed relief and clarity for compliant businesses facing issues due to… Read More »Allahabad HC: ITC Cannot Be Denied to Buyers for Supplier’s Tax Default