Adv. Umang Agarwal

BREAKING:
notifies the GST Appellate Tribunal (Procedure) Rules, 2025 via Gazette on April 24, 2025.

✓ Appeals to be filed online only via the GSTAT portal.
✓ Format, documentation, and timelines strictly defined.
✓ Certified copies of orders are mandatory
✓ Tribunal working hours:
10:30 AM – 1:30 PM & 2:30 PM – 4:30 PM
✓ Offices open from 9:30 AM to 6:00 PM on working days.
✓ Daily cause lists to be uploaded on portal.
✓ Tribunal can condone delays in filing with valid reason.
✓ Ex parte hearings allowed if parties don’t appear.
✓ Additional evidence accepted only with permission.
✓ Public hearings by default.
✓ Authorized reps must file Power of Attorney.
✓ Final orders to be signed by bench & uploaded.
✓ Tribunal can summon documents or witnesses.

File your ITR with Confidence and Accuracy Services Offered:
- Salary Income ITR Filing
- Business & Freelance Income Filing
- Capital Gains & Investment Income Reposrting
- Advance Tax Computation
- Support for Notice & Revisions

Contact now to file your ITR

Umang Agarwal
Mob- 084454 67025

🙏Namaskar🙏

👉 Announcements Made in the 53rd GST Council Meeting :

*20 Lakh Monetary Limit for GSTAT and One Crore for High Courts: 53rd GST Council*

*Uniform GST rate of 12% on milk cans, all types of corrugate & non- corrugate boxes*

*3 months period for filing GST Appeals before GSTAT will be notified: says FM*

*For 2017-18, 2018-19, 2019-20 for demand notices, interest, and penalty will be waived off if tax is paid by March 31, 2025," says Union FM*
The same is only for Notices issued u/s 73

*GST Council recommends Interest will not be charged on the Amount available in Electronic Cash Ledger till Due Date says FM*

*GSTR-1A rolled out. Through GSTR 1A, businessmen got the facility to make changes in GSTR 3B says FM*

*GST Council Meeting: GSTR 4 Filing Deadline Extended*
For small taxpayers, the GST Council recommended extending time limit for GSTR 4 filing from April 30 to June 30. This will apply FY25 onwards.

*GST Council Meeting: Cracking Down On Fake Invoices*
Biometric-based Aadhaar verification to be rolled out pan-India to w**d out fraudulent ITC claims via fake invoices, announced Sitharaman.

File your Return before the due date -

Call on 084454 67025

MSG - wa.me/918445467025

UPDATE

GSTN is pleased to inform that NIC is releasing the E-Way Bill 2 Portal (https://ewaybill2.gst.gov.in) on 1st June 2024.

ewaybill2.gst.gov.in

Stakeholders, as informed earlier, V3 portal will be under scheduled maintenance tonight from 11.00 PM to 2.00 AM.

Msme payment date extended....

Gst update -
No interest if credit is available in Electronic Cash Ledger - Madras High Court's Landmark Judgement.

The new rule for disallowing expenditures 43 B(h) which are supplied or procured from MSME and are not paid within the time limit should be reviewed & relaxed by

1) Extend Time from 45 days to 90 days
2) Allow buyers to make payments till filing of ITRs else
3) Deffer provision to next year

Businesses (few) have started restructuring vendors to avoid disallowance under 43 B(h)

New & Improved e-Invoice Portal