GSTN delays hard-locking auto-populated liability in GSTR-3B from January 2025. Change to be introduced soon. Taxpayers advised to prepare.
GSTN advisories cover GSTR-3B auto-population, LUT filing for FY 2025-26, new GST registration steps, and ENR-03 enrolment for unregistered persons.
Learn about recent GST amendments for restaurant services, including changes to rates, ITC eligibility, and compliance requirements effective April 1, 2025.
Summary of key tax, GST, excise, and trade updates from the week ending 26th January 2025, including CBDT notifications, GST changes, and more.
Conclusion This article delves into various transactions related to an SEZ entity. The article has been prepared keeping in mind GST compliances w.r.t SEZ entities. This would serve as an introductory document to gain an understanding of GST compliances for SEZ entities and various related compliances linked to the same.
ITAT Delhi quashes Section 271(1)(b) penalty against Charu Modi Bhartia, citing lack of evidence on alleged foreign bank account ownership with HSBC Geneva.
ITAT Mumbai allows Bhaskar Shah’s appeal on claiming Section 54F deduction for a triplex flat treated as a single residential unit. Key details of the ruling inside.
Bombay HC clarifies that rebate under Section 87A can be adjudicated during assessment, not restricted at the threshold based on Section 115BAC tax calculation.
Explore FAQs on the waiver of late fees for GSTR-9 and GSTR-9C filings. Learn about deadlines, penalty waivers, and compliance for FY 2017-18 to 2022-23.
Explore GST changes in the hotel and restaurant sector from April 2025. New rates, forms, and options for ITC aim to simplify taxation and enhance transparency.
