Adv Akshay Havaldar
GST Overhaul from 1 October 2025: A Complete Guide to the New Return, ITC & Compliance Framework With effect from 1st October 2025, the Indian GST regime will undergo one of its most far-reaching op ........ View More
1. Background and Legislative Need The Central Goods and Services Tax (Fourth Amendment) Rules, 2025 (effective 1 November 2025) introduce Rule 14A — a new pathway for simplified GST registration. T ........ View More
Update on 09/2025 CTR & 15/2025 CTR 09/2025-Central Tax (Rate) is a GST rate notification for goods, issued by CBIC to give effect to decisions taken in the 56th GST Council meeting (3 September 202 ........ View More
Summary of GST Council Decisions: 3rd September 2025 The 56th GST Council meeting, led by Finance Minister Nirmala Sitharaman, approved sweeping rationalisation of India’s Goods and Services Tax (GS ........ View More
Admissibility of ITC in case of Supplier defaulted in GST payment Judicial Analysis of Trendship Online Services Pvt. Ltd. v. Commissioner, Commercial Taxes: A Grim Reminder on ITC Eligibility "Lex ........ View More
Introduction The jurisprudence surrounding refund of unutilized Input Tax Credit (ITC) under the Goods and Services Tax (GST) regime is witnessing significant evolution. A landmark ruling by the Hon’ ........ View More
The Central Board of Indirect Taxes and Customs (CBIC) issued Notification No. 20/2024 – Central Tax on October 8, 2024, introducing key amendments to the Central Goods and Services Tax (CGST) Rules, ........ View More
Advisory on Invoice Management System (IMS): Balancing Self-Assessment and IMS Compliance - 13th November 2024 Introduction of IMS The Invoice Management System (IMS) was introduced on the GST Po ........ View More
In the landmark case of Chief Commissioner of Central Goods and Service Tax & Ors. v. M/s Safari Retreats Private Ltd. & Ors., Civil Appeal No. 2948 of 2023, the issue before the Hon’ble Supreme Court ........ View More
The Goods and Services Tax Network (GSTN) has introduced a new functionality called the Invoice Management System (IMS) to streamline the process of managing inward invoices and availing Input Tax Cre ........ View More
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