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GST

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Notification No. 11/2025 – GST | CGST Second Amendment Rules

GST Notification No. 11/2025 updates Rule 164 for Section 128A appeal withdrawal & refund. Implications of Second Amendment Rules 2025. GST help via Finodha.

Notification No. 10/2025 – GST | Zone Realignment Under CGST

Notification No. 10/2025 revises GST territorial zones in Rajasthan & Tamil Nadu. Know jurisdictions and file GST correctly with Finodha GST professionals.

Notification No. 09/2025 – GST | CGST Rule Amendments

Notification No. 09/2025 brings key CGST (Amendment) Rules 2024 into force. Effective dates for Rule 2, 8, 24, 27, 32, 37, 38. GST compliance help at Finodha.

Notification No. 08/2025 – GST | Late Fee Waiver GSTR-9C

GST late fee waiver for GSTR-9C FY 2017–18 to 2022–23 if filed by 31 Mar 2025. Learn about Notification No. 08/2025 and how Finodha can assist in compliance.

Notification No. 07/2025 – GST | Temporary ID via REG-12

Notification No. 07/2025 introduces Rule 16A for temporary GST ID, amends REG-12, Rules 19 & 87. Learn how it impacts non-registered payers with Finodha GST experts.

Notification No. 06/2025 – GST | GSTR-8 Due Date Extended

Notification No. 06/2025 extends GSTR-8 due date for December 2024 to 12 Jan 2025. Ensure e-commerce GST TCS compliance with Finodha experts.

Notification No. 05/2025 – GST | GSTR-7 Due Date Extended

Notification 05/2025 extends GSTR-7 due date for December 2024 to 12 Jan 2025. Learn about TDS under GST and stay compliant with Finodha’s expert support.

Notification No. 04/2025 – GST | GSTR-6 Extended for ISDs

Notification No. 04/2025 extends the GSTR-6 filing date for December 2024 to 15 Jan 2025 for Input Service Distributors. Compliance with Finodha GST expert

Notification No. 03/2025 – GST | GSTR-5 Extended for NRI

Notification 03/2025 extends GSTR-5 due date for Dec 2024 till 15 Jan 2025 for non-resident taxpayers. Know eligibility, penalties & GST help with Finodha.

Notification No. 02/2025 – GST| GSTR-3B Due Date Extended

Notification No. 02/2025 extends GSTR-3B due date to 22, 24 & 26 Jan 2025 for Dec and Q3 filers. Check new timeline and file on time with Finodha GST experts.

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Shielding Your Business: A Comprehensive Guide to Business Continuity Planning (BCP)

Business Continuity Planning (BCP) is like a safety net for businesses, ready to cushion the impact when the unexpected hits. It’s more than just disaster management—it’s a strategic contingency plan ensuring the safety of a company’s assets, processes, and resources against unforeseen disruptions.

FAQs on GST applicability on ‘pre-packaged and labelled’ goods- reg

The changes relating to GST rate, in pursuance of recommendations made by the GST Council in its 47th meeting, are coming into effect from the 18th of July, 2022. One such change is moving from imposition of GST on specified goods when bearing a registered brand or brand in respect of which an actionable claim or enforceable right in a court of law is available to imposition of GST on such goods when “pre-packaged and labelled”. Certain representations have been received seeking clarification on the scope of this change, particularly in respect of food items like pulses, flour, cereals, etc. (specified items falling under the Chapters 1 to 21 of the Tariff), as has been notified vide notification No. 6/2022-Central Tax (Rate), dated the 13th of July, 2022, and the corresponding notifications for SGST and IGST.

FAQ on GST for Traders (Frequently Asked Questions)

Under GST, a trader would be entitled to avail input tax credit paid on their domestic procurements of goods and services unlike the present indirect tax regime. Presently, a significant portion of indirect taxes namely Central Excise and Service Tax form part of the cost component for a trader.

Order No. 01/2022 – GST: Authorisation Under CGST Rules

Explore Order No. 01/2022 – GST: Authorisation Under CGST Rules & its implications for taxpayers. Get informed and stay compliant with the latest updates.

Electronic Way Bill in GST

Electronic Way Billi’s a document required for movement of goods and it includes details such as name of consignor, consignee, transporter, the point of origin of the movement of godsend its destination.Electronic Way Bill (e-way bill) is basically a compliance mechanism wherein by way of a digital interface the person causing the movement of goods uploads the relevant information prior to the commencement of movement of goods and generates e-way bill on the GST portal.

Order No. 01/2020 – GST: Extension of FORM GST TRAN-1

Explore Order No. 01/2020 – GST: Extension of FORM GST TRAN-1 & its implications for taxpayers. Get informed and stay compliant with the latest updates.

Order No. 01/2020 – CT: Revocation of Cancellation of Reg.

Explore Order No. 01/2020 – CT: Revocation of Cancellation of Reg. & its implications for taxpayers. Get informed and stay compliant with the latest updates.

FAQs On TCS Under GST (Frequently Asked Questions)

As per Section 2(44) of the CGST Act, 2017, electronic Commerce means the supply of goods or services or both, including digital products over digital or electronic network.

FAQs on Anti-profiteering provisions (Frequently Asked Questions)

In terms of Section 171 of the CGST Act, 2017, the suppliers of goods and services should pass on the benefit of any reduction in the rate of tax or the benefit of input tax credit to the recipients by way of commensurate reduction in prices. The wilful action of not passing on the above benefits to the recipients in the manner prescribed is known as “profiteering”.

Order No. 01/2019 – GST: Extension of time limit for TRAN-1

Explore Order No. 01/2019 – GST: Extension of time limit for TRAN-1 & its implications for taxpayers. Get informed and stay compliant with the latest updates.

Notification No. 09/2025 – GST | CGST Rule Amendments

Notification No. 09/2025 brings key CGST (Amendment) Rules 2024 into force. Effective dates for Rule 2, 8, 24, 27, 32, 37, 38. GST compliance help at Finodha.

Notification No. 27/2018 – Union Territory Tax (Rate): Seeks to amend notification No. 11/2017- Union Territory Tax (Rate) so as to notify UTGST rates of various services as recommended by Goods and Services Tax Council in its 31st meeting held on 22.12.2018.

G.S.R          (E).- In exercise of the powers conferred by sub-section (1) of section 7, sub- section (1) of section 8 and clause (iv) and clause (v) of section 21 of the UTGST Act, 2017 (14 of 2017)

Notification No. 04/2023 – IT: Online Money Gaming

Explore Notification No. 04/2023 – IT: Online Money Gaming & its implications for taxpayers. Get informed and stay compliant with the latest updates.

Rule 37. Reversal of input tax credit in the case of non-payment of consideration.-

Important Keyword: section 16, section 50, section 15. GST Rule 37. Reversal of input tax credit in the case of non-payment of consideration.- GST Rule 37. Reversal of input tax credit in the case of non-payment of consideration.- 1[(1) A registered person, who...

Notification No. 05/2021 – Central Tax (Rate): Seeks to provide the concessional rate of CGST on Covid-19 relief supplies, up to and inclusive of 30th September 2021.

G.S.R….(E).- In exercise of the powers conferred by sub-section (1) of section 11 of the CGST Act, 2017 (12 of 2017) (hereafter in this notification referred to as “the said Act”), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council,

Notification No. 23/2017 – Central Tax: Seeks to notify the date and conditions for filing the return in FORM GSTR-3B for the month of July 2017

G.S.R. ( )E.:- In exercise of the powers conferred by section 168 of the CGST Act, 2017 (12 of 2017) (hereafter in this notification referred to as “the said Act”)

Corrigendum to Notification No. 2/2017- Compensation Cess (Rate)

GST G.S.R. (E). – In the English version of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 2/2017-Compensation Cess (Rate),

Notification No. 77/2020 – Central Tax: Seeks to make filing of annual return under section 44 (1) of CGST Act for F.Y. 2019-20 optional for small taxpayers whose aggregate turnover is less than Rs 2 crores and who have not filed the said return before the due date.

G.S.R   (E).— In exercise of the powers conferred by section 148 of the CGST Act, 2017 (12 of 2017) (hereinafter referred to as the said Act), the Central Government, on the recommendations of the Council,

Notification No. 12/2021 – Integrated Tax (Rate): Seeks to exempt CGST on specified medicines used in COVID-19, up to 31st December, 2021

G.S.R….(E).- In exercise of the powers conferred by sub-section (1) of section 6 of the IGST Act, 2017 (13 of 2017) (hereafter in this notification referred to as “the said Act”),

Section 3. Repeal and Saving. –

(1) The Integrated Goods and Services Tax (Extension to Jammu and Kashmir) Ordinance, 2017 is hereby repealed.