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GSTN Advisory applicable from October 2025

Important Dates 1. Invoice-wise Reporting in Form GSTR-7 (From September 2025) Who deducts TDS under GST…

Post GST Rate Cut, Non-Reduction Of Price Cannot Be Justified By Adding Extra Quantity At Same MRP : Delhi High Court

Here’s a professional case brief of Sharma Trading Company v. Union of India & Ors., W.P.(C)…

Time Limits for Issuance of Notice & Order under sections 73 & 74 in GST?

1. Legal Framework Section 73 (Non-fraud cases) Section 74 (Fraud, wilful misstatement, suppression cases) ⚖️ Both…

Agricultural Income as per the Income Tax Act 1961, its taxation and exemption, how it is being misused, although very risky in 2025( Complete Guideline)

Under Section 2(1A) of the Income-tax Act, “agricultural income” covers four buckets: Central tax treatment: Agricultural…

EV Policy and Battery Station Infrastructure in India by 2025

The Indian government has been actively promoting the adoption of electric vehicles through various initiatives and…

New Changes in Invoice Management System (IMS) from Oct 2025

This is to bring to your notice that several new changes have been introduced in the…

Frequently Asked Questions-2 (FAQs-2) on the decisions of the 56th GST Council held in New Delhi

Q1. Do medicines in stock before 22nd Sept 2025 need re-labelling of MRP? Q2. GST on…

After Cancellation of GST Registration, Tax Payer Is Not Supposed to Check GST Portal for Notices: High Court Ruling

Facts of the Case ⚖️ Court’s Reasoning 🏛️ Court’s Decision Case Background 🔑 Crux (in simple…

GST Registration and Tax Liability on Insurance Agents Commission Income: Detailed Analysis

GST Rules for Insurance Agents Insurance agents earn commission from insurance companies. The main questions are:…

Clarification on various doubts related to treatment of secondary or post-sale discounts under GST Circular No. 251/08/2025-GST

1. Input Tax Credit (ITC) on discounted payments via financial/ commercial credit notes 👉 In simple…