57th GST Council Meeting (8 October 2026): Key Decisions and What Is Already in Force
57th GST Council meeting, 8 October 2026: arrest powers, refunds, ITC, registration, penalties. See what CBIC has notified and what is still pending.
GST Registration Changes from 1 November 2026: Rule 14B, Faster Amendments and Cancellation Reforms
New GST Rule 14B lets eligible e-commerce sellers register in other States using an operator's warehouse. Conditions, dates and cancellation changes explained.
GST Refund Reforms 2026: 10-Day Acknowledgement, System-Based Refunds and ITC on Input Services and Capital Goods
How GST refunds are changing: 10-day acknowledgement, 90% provisional refund, 1.5x cap removed, and ITC on input services and capital goods, with worked examples.
GST Arrest Powers, Prosecution Limit and Penalty Relief: What the 57th GST Council Recommended
GST Council recommends removing arrest power (Section 69), a ₹5 crore prosecution limit, a ₹10,000 notice floor and lower penalties. What is law today?
GST Input Tax Credit, Return Reconciliation and E-Invoicing Changes: Dates to Track from 1 January and April 2027
Section 17(5) relaxation, IMS, GSTR-3B reconciliation from the April 2027 return and e-invoicing for reverse-charge supplies from 1 January 2027, with examples.
GST Rate and Exemption Changes After the 57th Council Meeting: EV Transport, E-Commerce Delivery, Scrap and More
57th GST Council rate changes: 5% option for EV passenger transport, 5% for e-commerce delivery, RCM and 2% TDS on scrap, nil GST on psyllium, exemptions.
Comprehensive Guide to Futures & Options Taxation
Understand key F&O tax rules, speculative vs non-speculative income classification, Section 44AD applicability, tax audit requirements, and ITR filing strategies for derivative tra...
Waiver of Late Fee for FORM GSTR-9C Filing
The Central Board of Indirect Taxes and Customs (CBIC) has issued Notification No. 08/2025 – Central Tax waiving late fees under Section 47 of the CGST Act for delayed filing of FO...
