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Dr Muhammed Mustafa C T (brq)

Latest Posts by Dr Muhammed Mustafa C T (brq)

GSTN Implements Phase-III Changes to Table-12 of GSTR-1 & 1A from April 2025

April 15, 2025 4038 Views 0 comment Print

GSTN introduces Phase-III changes to GSTR-1 from April 2025 with dropdown HSN selection, tab-wise B2B/B2C reporting, and value validations to improve compliance.

Form 29B & 29C: Audit Reports for Computing MAT & AMT under Income Tax Act

April 5, 2025 897 Views 0 comment Print

Understand Form 29B and 29C under Sections 115JB & 115JC for MAT and AMT audits. Know applicability, filing, and compliance requirements for companies and firms.

Income Tax Audit Form 10B & 10BB: Recent Changes & Filing Deadlines

April 1, 2025 2145 Views 0 comment Print

Learn about Income Tax Audit Form 10B & 10BB for charitable trusts, recent changes, filing deadlines, and compliance under Sections 11 & 12.

All about Section 128A GST Amnesty Scheme 2024 & ITC Reinstatement

April 1, 2025 2367 Views 0 comment Print

Learn about GST Amnesty Scheme 2024 under Section 128A and ITC reinstatement under Section 16(5) for FY 2017-21, with deadlines and filing procedures.

SC & Bombay HC Uphold Right to Rectify Bonafide GST Error

March 27, 2025 3855 Views 0 comment Print

Supreme Court & Bombay HC uphold GST error rectification rights, ensuring ITC claims for bonafide buyers despite supplier errors, fostering fair taxation practices.

GST Amnesty Scheme 2024: Filing Guide for SPL-02 Application

January 25, 2025 13932 Views 0 comment Print

Learn how to apply for the GST Amnesty Scheme 2024 using SPL-02. Step-by-step guide for waiving interest and penalties on GST demands under Section 73.

Kerala HC directs Separate GST Proceedings for Each Financial Year Despite Consolidated SCN

October 24, 2024 5163 Views 0 comment Print

Kerala HC rules in Haries Muhammed case that GST authorities must issue separate orders for each financial year despite consolidated show cause notices.

TDS under GST on Metal Scrap: Notification No. 25/2024-Central Tax

October 14, 2024 211101 Views 13 comments Print

TDS provisions under GST for metal scrap supplies. Notification 25/2024 introduces new compliance measures for registered buyers.

Notification No. 23/2024-Central Tax: Late Fee Waiver for GSTR-7 Returns

October 14, 2024 7917 Views 1 comment Print

Notification No. 23/2024-Central Tax reducing late fees for delayed GSTR-7 returns from Nov 2024, applicable since June 2021.

Notification No. 22/2024-Central Tax: GST Order Rectification Procedure

October 12, 2024 35913 Views 1 comment Print

Learn about special procedure for rectifying orders under GST related to wrong Input Tax Credit availment, outlined in Notification No. 22/2024.

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