Finance Bill 2026 – CGST & IGST Amendments Explained | Clauses 137–141 Analysis
The Finance Bill, 2026 proposes targeted amendments to the CGST Act and IGST Act through Clauses 137–141. This article provides a clear section-wise “before vs after” comparison covering discounts, credit notes, refunds, advance ruling appeals, and place of supply changes.
GSTN Advisory Jan 2026: Interest Calculation Changes & Key Enhancements in GSTR-3B
GSTN enhances interest computation and tax liability reporting in GSTR-3B from January 2026, aligning with Rule 88B and Section 50 of CGST Act.
GSTN Advisory on Filing Opt-In Declaration for “Specified Premises” – Complete Guide with GST Rates (January 2026)
GSTN introduces online opt-in declarations for specified premises under GST. Understand who should file, timelines, GST rates for hotels, and compliance implications.
Additional GSTN FAQs Dated 04 December 2025 on Reporting in GSTR-9 & GSTR-9C – Clarifications for FY 2024-25
GSTN issues additional FAQs dated 04-12-2025 to clarify reporting in GSTR-9 & GSTR-9C, including ITC claimed late, reversals, RCM reporting, and handling mismatches in annual returns.
Latest GSTN Advisory on Reporting Values in Table 3.2 of GSTR-3B (Effective November 2025)
From November 2025, taxpayers can no longer edit Table 3.2 values in GSTR-3B. Corrections must be made through GSTR-1A. Learn the revised process and compliance requirements.
State of Karnataka v. Taghar Vasudeva Ambrish (SC, 04-Dec-2025) — GST exemption for long-term hostels (Entry 13)
SC (04-Dec-2025): Long-term hostel / sub-lease qualifies for Entry-13 GST exemption for pre-18-Jul-2022 leases — activity-based test prevails; municipal records and real use matter.
Comprehensive FAQ on GSTR-9 and GSTR-9C for FY 2024-25
A complete and structured explanation of the updated GSTR-9 and GSTR-9C requirements for FY 2024-25. This article covers changes in ITC reporting, auto-population logic, new tables introduced by GSTN, treatment of reclaimed ITC, import-related credit, negative liability adjustments, HSN facilities, and late-fee computation. The complete content is provided in an easy-to-understand tabular format.
🧾 GST Compliance Calendar 2025–26 – Due Dates, Forms & Penalties Explained
Stay on top of GST due dates for FY 2025–26 with this complete compliance calendar by Tech-Tax Solutions.
🧾 How to Respond to a GST Summons or Audit Notice (2025 Edition)
Got a GST audit or summons notice? Understand what it means and how to respond with confidence in 2025.
🧾 GST Audit & Reconciliation Guide for FY 2024–25 – Step-by-Step Preparation (2025)
Learn how to prepare for GST audit and GSTR-9/9C filing for FY 2024–25 with practical steps and expert insights.
🧾 ITC Reversal under GST – Complete Guide with Practical Examples (2025)
Understand ITC reversal under GST with examples and rules like 37, 37A & 17(5). Learn when to reverse, reclaim, and how to stay compliant in 2025.
🧾 E-Invoicing Update 2025 – New Limits, Rules & Compliance Checklist
Understand the new e-invoicing rules under GST (2025). Updated turnover limit, process, and practical compliance checklist explained.
Got a GST DRC-01 Notice? Here’s What to Do (2025)
Got a DRC-01 notice under GST? Here’s a simple guide on what it means, why it’s issued, and how to reply correctly.
Monthly vs Quarterly GST Filing – Which One Suits You? (2025)
Confused between monthly and quarterly GST filing? Learn which option suits your business best, with pros, cons, and expert guidance.
How to File NIL GST Return in Minutes (2025)
Learn how to file NIL GST returns online or via SMS in just a few minutes and avoid penalties under GST.
