Advisory on Reporting Values in Table 3.2 of GSTR-3B 🗓️ Date: April 11, 2025 Issued by: GST Network (GSTN) ✅ Key Advisory Update: Purpose of Table 3.2 in GSTR-3B Table 3.2 in Form GSTR-3B is used to report inter-State supplies made to the following categories: Unregistered Persons (URPs) Composition Taxpayers UIN Holders Advisory on Reporting … Read more
Restaurant Services in Hotels with Room Restaurant Services in Hotels with Room The Central Board of Indirect Taxes and Customs (CBIC) has issued a significant clarification on the GST rate applicable to restaurant services provided within hotels. Starting April 1, 2025, restaurants operating within hotels that charge room rent above ₹7,500 per day will be … Read more
Restaurant Service supplied at Specified Premises Sr No Question Answer 1 What do you mean by ‘specified premises’? Restaurant Service supplied at Specified Premises W.e.f. 01.04.2025, the definition of specified premises shall be as under: Restaurant Service supplied at Specified Premises “Specified premises”, for a financial year, means,- (a) a premises from where the supplier … Read more
Detailed Guide on Filing Detailed Guide on Filing The Goods and Services Tax Network (GSTN) has recently addressed several grievances raised by taxpayers regarding issues faced while filing waiver applications under SPL 01 and SPL 02. This blog provides detailed insights into these issues, key deadlines, and step-by-step solutions to ensure taxpayers can comply efficiently. … Read more
ISD Mandatory for Input Tax Credit ISD Mandatory for Input Tax Credit Starting April 1, 2025, businesses with multiple GST registrations under the same PAN must adopt the Input Service Distributor (ISD) mechanism to distribute common input tax credits (ITC). Non-compliance with this rule may lead to ITC denial and a minimum penalty of Rs … Read more
