Learn how to report tax regime changes in ITR-3 for AY 2025–26 using Form 10-IEA. Includes rules, filing steps, and common taxpayer scenarios.
A summary of the recent GSTN advisory to hard-lock GSTR-3B forms, and how this change may contradict existing GST laws and court rulings on self-assessment and Input Tax Credit.
Learn which ITR form is right for you. This guide breaks down common ITR forms (1-7) based on income sources for individuals, businesses, and other entities.
Learn about the GST Composition Scheme for small taxpayers. This guide covers eligibility, tax rates, filing requirements, and key restrictions to help you comply.
Delhi High Court orders CBDT to allow Cosmo Films to manually file or update software for AY 2017-18, enabling carry-forward of business losses.
This article examines the provisions of Section 54(10), the issues arising from its application, particularly regarding minor discrepancies in returns and unconfirmed demands, and proposes a reasonable interpretation in light of the GST framework, judicial precedents, and principles of natural justice.
KSCAA represents to the Finance Minister on the misapplication of GST Section 74 notices for small demands, urging restriction to cases of demonstrable fraud.
KSCAA represents to CBIC on Invoice Management System issues, addressing GSTR-3B credit note limitations, bulk action utility, and compliance burden.
GSTN’s July 2025 advisories cover GSTR-1 HSN reporting, appeals against waiver orders, upcoming security enhancements for ASPs, non-editable GSTR-3B inter-state supplies, and GSTR-3A notices for cancelled composition taxpayers.
KSCAA represents to the Finance Minister on GST Rule 37A, seeking to enable ITC reclaim when tax is paid via DRC-03 or recovered, addressing current limitations.
