Category: GST
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Denial of ITC due to Supplier’s Non-Filing of GSTR-3B – A Legal and Ethical Paradox
1. Introduction Input Tax Credit (ITC) is one of the cornerstones of the Goods and Services Tax (GST) regime in India. The basic principle of GST is to allow seamless…
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DIN vs. RFN under GST: Circular No. 249/06/2025-GST
1. Introduction In the spirit of enhancing transparency and accountability in the Indian indirect tax regime, the Central Board of Indirect Taxes and Customs (CBIC) has progressively mandated the use…
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Got a Razorpay, Stripe, or Shopify Store? GST Dept Is Watching You Now
If you’re running an online store using Razorpay, Stripe, Shopify, or Instamojo, thinking you’re under the radar — think again. In 2025, Indian tax authorities have quietly stepped up efforts…
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NEW GST RULE: ₹10,000 Dues Can BLOCK GSTR-1 Filing – Here’s What Every Business Must Know in 2025
A quiet rule change in April 2025 is now turning into a major headache for GST-registered businesses. If you’re behind on your GST payments — even by as little as…
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Google Ads Payments? You Might Owe GST in 2025 – Even If You’re Just a Blogger or Freelancer
If you’re a blogger, content creator, or freelancer earning from Google AdSense, there’s a silent tax rule you might be breaking. You receive monthly payments in INR from Google. You…
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Applicability of GST on Reimbursements from Clients: Pure Agent vs Incidental Expenses Explained
Reimbursements are common in service contracts, particularly in audits, consulting, and advisory engagements. Professionals often incur expenses on behalf of clients which are reimbursed later. While such reimbursements are not…
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Warning! Missed Invoices Can’t Be Fixed in GSTR-3B After June 2025 – Act Now
The Goods and Services Tax Network (GSTN) is implementing a significant change in the GSTR-3B return filing process starting July 2025. From that month onwards, the liability figures auto-populated in…
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GST on Pure Labour Services to Residential and Commercial Complexes: Rates, Exemptions & Compliance Explained
Pure labour contracts—where only manpower is provided without supplying any materials—are treated uniquely under the GST regime. Whether GST is applicable depends on the type of construction (residential or commercial),…
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Composition Scheme vs Regular Scheme under GST: Which One is Right for Your Business?
Introduction GST registration opens up two major pathways for businesses in India: the Composition Scheme and the Regular Scheme. Choosing the right one is crucial for compliance, tax burden, and…
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Challenges of RCM in GST: Seigniorage and Royalty Insights
Introduction The Goods and Services Tax (GST) introduced in India is designed to simplify the tax structure and ensure efficient tax collection. One of the critical mechanisms under GST is…
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