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Notification No. 07/2025 and GST & Taxation Reforms in Union Budget 2025

April 26, 2025

Notification: The Central Board of Indirect Taxes and Customs (CBIC), following the 55th GST Council Meeting on December 21, 2024, issued Notification No. 07/2025-Central Tax (Rate), which amends the applicability of the Reverse Charge Mechanism (RCM) for sponsorship services. This change alters the tax responsibility for body corporates by shifting their sponsorship services from the […]

Advisory on reporting values in Table 3.2 of GSTR-3B

April 26, 2025

Goods and Services Tax Network (GSTN) issued an advisory regarding the reporting of inter-state supplies in Table 3.2 of Form GSTR-3B which is effective from the April 2025 tax period. The advisory has been explained as below: Method for Modification or Amendment Key Points to Remember While Filing GSTR-3B (Disclaimer: This information is meant primarily […]

Change in rate on Sale of old and vehicles including electric vehicles (EVs)

April 26, 2025

Change in rate on Sale of all old and used vehicles including electric vehicles (EVs) except categories which already taxed at 18% – Notification No. 04/2025 – Central Tax (Rate) The CBIC, has issued an amendment to the Notification No. 8/2018-Central Tax (Rate) i.e. Notification No. 04/2025 which aims to increase the GST rate from […]

Highlights of 53rd GST council Meeting held on 23/06/2024

June 27, 2024

* Penalties & Interest for the FY 2017-18 to 2019-20 waived off if taxpayer pay complete tax amount by 31,March,2024(excluding cases of erroneous refund section(128A). * ⁠The deadline to claim input tax credit on invoices and debit notes from FY 2017-18 to 2020-21 has been extended to Nov 30, 2021 through form GSTR 3B filing […]

Parallel Proceedings under GST

June 10, 2024

The idea of Goods and Services Tax Act based upon the principle “One Nation, One Tax” which means that the tax payer shall be levied a single tax instead of other different taxes prevailing in earlier regime. With this idea in mind, the legislature has inserted section 6 under the Act whereby the authorization of […]

Brief on Show Cause Notice under Section 73 of GST Act, 2017

May 4, 2024

Introduction A show cause notice is a preliminary step taken by an authority before taking any disciplinary action against anyone. It gives a chance to the recipient to explain why a certain action should not be taken against him. In Goods and Services Tax Act, 2017, the provision of issuing a show cause notice is […]

Interest Provisions under GST

April 14, 2024

Brief on Section 50(1) of GST Act, 2017 Introduction: Interest is a percentage of amounts that one pays or recovers on the total amount over a certain period of time. Since the inception of money markets, the concept of interest has evolved. It plays a crucial role in money markets and overall economic health. Like […]

Nature and Scope of Prosecution under GST Act.

April 6, 2024

… Dr. Naveen Rattan, Advocate. Amritsar Every rational being will readily agree that Laws are meant for strict compliance. Such compliance is ensured by those for whom […]

An Essay on Advance Ruling under GST Act, 2017.

April 6, 2024

By Dr. Naveen Rattan Karan Rattan Recently, Lok Sabha has passed 122nd constitutional amendment (GST) Bill as amended by the Rajya Sabha. It is basically a single tax on the supply of goods and services right from the manufacturer to the consumer. Undoubtedly credits of input taxes paid at each stage will be available […]

Pre-Deposit for Hearing Appeal; Under GST Act .

April 6, 2024

….Dr. Naveen Rattan, LL.M. (Gold Medalist), Ph.D. Amritsar, Punjab. Right of Appeal: Section 79 of GST of Act grants a right to any person to file an appeal against any decision or order passed by the adjudicating authority under this Act to the prescribed First Authority within the period of three months from the date […]

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