Blogs

GST Council has proactively recommended to lower the rates of GST across a wide range of goods and services in its 56th GST Council meeting held on 03.09.2025. The recommendation, undisputably, reflect a multi-sectoral approach with special emphasis on the common man, farmers, labour-intensive industries, health and other key sectors of the economy. The rationalisation […]

We have carried out detailed research on the issues being faced by taxpayers and through Bhartiya Vitta Salahkar Samiti (BVSS), we have submitted a representation to the Chairman, CBIC. The representation highlights significant concerns regarding the manner in which Show Cause Notices (SCNs) are issued by the Directorate General of GST Intelligence (DGGI). At present,

1. The Customs Act, 1962 provides a detailed framework for assessment of duties, including provisional assessments under Section 18. Recent developments, legislative amendments and judicial pronouncements have highlighted the importance of ensuring clarity in the process of assessment, particularly in distinguishing between provisional assessment, final assessment and reassessment.   2. In cases of import or

Background On the occasion of the 79th Independence Day, Prime Minister Shri Narendra Modi underscored the transformative impact of the Goods and Services Tax (GST), calling it a landmark reform since its implementation in 2017. As India moves forward towards building an Atmanirbhar Bharat, the Government has proposed significant next-generation reforms in GST. The reforms,

Goods and Services Tax Network (GSTN) has issued a crucial advisory aimed at streamlining the reporting of inter-State supplies made to Unregistered Persons, Composition Taxable Persons and UIN Holders in Table 3.2 of GSTR-3B from July 2025 tax period and onwards. Key Advisory Highlights Non-Editable Auto-Populated Values Starting from tax period July 2025, values of

Our latest blog unpacks CBIC’s clarifications on review, revision, and appeal mechanisms for orders passed by Common Adjudicating Authorities (CAAs) in DGGI cases. It explores jurisdictional complexities, implications for taxpayers dealing with consolidated SCNs, and recommendations for smoother dispute resolution under GST.   To access our detailed overview about this update, please refer to the

Relevant Provisions Rule 138 – CGST Rules, 2017 Notification issued by NIC & GSTN dated June 16, 2025 Background Goods and Services Tax Network (GSTN), in collaboration with National Informatics Centre (NIC), announced the launch of a new E-Way Bill 2.0 portal, live from today i.e., July 1, 2025. This development introduces enhanced interoperability between

Relevant Provisions Circular No. 122/41/2019-GST Circular No. 128/47/2019-GST Section 169 – CGST Act, 2017 Rule 142 – CGST Rules, 2017 Latest Circular No. 249/06/2025-GST dated 09.06.2025 Central Board of Indirect Taxes and Customs (CBIC) issued a clarificatory circular dated June 9, 2025, regarding the generation and quoting of Document Identification Number (DIN) in communications issued

Relevant Provisions Para 6 – Circular No. 125/44/2019-GST dated 18.11.2019 Section 54 – CGST Act, 2017 Rule 89 – CGST Rules, 2017 Goods and Services Tax Network (GSTN) has released an important advisory dated June 10, 2025, addressing a technical concern that was affecting taxpayers registered under the QRMP (Quarterly Return Monthly Payment) scheme during

Relevant Provisions Section 37, 39, 44 and 52 – CGST Act, 2017 Notification No. 28/2023 – Central Tax dated 31st July 2023 Section 142 to 145 – Finance Act, 2023 (8 of 2023)  Goods and Services Tax Network (GSTN) is going to implement a provision introduced via the Finance Act, 2023, restricting the filing of