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𝗠𝗮𝗻𝘂𝗮𝗹 > 𝗘𝗻𝗿𝗼𝗹𝗹𝗶𝗻𝗴 𝗮𝘀 𝗮 𝗚𝗦𝗧 𝗣𝗿𝗮𝗰𝘁𝗶𝘁𝗶𝗼𝗻𝗲𝗿 𝗪𝗵𝗮𝘁 𝗮𝗿𝗲 𝘁𝗵𝗲 𝘀𝘁𝗲𝗽𝘀 𝗶𝗻𝘃𝗼𝗹𝘃𝗲𝗱 𝗶𝗻 𝗮𝗽𝗽𝗹𝘆𝗶𝗻𝗴 𝗳𝗼𝗿 𝗥𝗲𝗴𝗶𝘀𝘁𝗿𝗮𝘁𝗶𝗼𝗻 𝗮𝘀 𝗮 𝗚𝗦𝗧 𝗣𝗿𝗮𝗰𝘁𝗶𝘁𝗶𝗼𝗻𝗲𝗿 (𝗚𝗦𝗧𝗣) 𝗼𝗻 𝘁𝗵𝗲 𝗚𝗦𝗧 𝗣𝗼𝗿𝘁𝗮𝗹? 1. Access the gst.gov.in URL. The GST Home page is displayed. 2. Click Services > Registration > New Registration option.

𝗠𝗮𝗻𝘂𝗮𝗹 > 𝗘𝗹𝗲𝗰𝘁𝗿𝗼𝗻𝗶𝗰 𝗖𝗮𝘀𝗵 𝗟𝗲𝗱𝗴𝗲𝗿 𝗛𝗼𝘄 𝗰𝗮𝗻 𝗜 𝘃𝗶𝗲𝘄 𝘁𝗵𝗲 𝗘𝗹𝗲𝗰𝘁𝗿𝗼𝗻𝗶𝗰 𝗖𝗮𝘀𝗵 𝗟𝗲𝗱𝗴𝗲𝗿? The Electronic Cash Ledger contains a summary of all the deposits made by a taxpayer. In the ledger, information is displayed major head-wise i.e., IGST, CGST, SGST/UTGST and CESS. Each major head is further divided into five minor heads: Tax, Interest, Penalty, Fee and Others. 𝗧𝗼 𝘃𝗶𝗲𝘄 𝘁𝗵𝗲 𝗘𝗹𝗲𝗰𝘁𝗿𝗼𝗻𝗶𝗰 𝗖𝗮𝘀𝗵 𝗟𝗲𝗱𝗴𝗲𝗿, 𝗽𝗲𝗿𝗳𝗼𝗿𝗺 𝘁𝗵𝗲 𝗳𝗼𝗹𝗹𝗼𝘄𝗶𝗻𝗴 𝘀𝘁𝗲𝗽𝘀: 1. Access the gst.gov.in URL. The GST Home page is displayed. 2. Login to the GST Portal with valid credentials. 3. Click the Services > Ledgers > Electronic Cash Ledger command.

𝗠𝗮𝗻𝘂𝗮𝗹 > 𝗥𝗲𝗴𝗶𝘀𝘁𝗲𝗿 𝗗𝗦𝗖 𝗜 𝗵𝗮𝘃𝗲 𝗽𝗿𝗼𝗰𝘂𝗿𝗲𝗱 𝗮 𝗗𝗦𝗖. 𝗛𝗼𝘄 𝗰𝗮𝗻 𝗜 𝗿𝗲𝗴𝗶𝘀𝘁𝗲𝗿 𝗺𝘆 𝗗𝗦𝗖 𝘄𝗶𝘁𝗵 𝘁𝗵𝗲 𝗚𝗦𝗧 𝗣𝗼𝗿𝘁𝗮𝗹? Before you register your DSC at the GST Portal, you need to install the emSigner utility. The utility can be downloaded from the Register DSC page. DSC registration is PAN based and only Class 2 and Class 3 DSC are accepted at the GST Portal. 𝗧𝗼 𝗿𝗲𝗴𝗶𝘀𝘁𝗲𝗿 𝘆𝗼𝘂𝗿 𝗗𝗦𝗖 𝘄𝗶𝘁𝗵 𝘁𝗵𝗲 𝗚𝗦𝗧 𝗣𝗼𝗿𝘁𝗮𝗹, 𝗽𝗲𝗿𝗳𝗼𝗿𝗺 𝘁𝗵𝗲 𝗳𝗼𝗹𝗹𝗼𝘄𝗶𝗻𝗴 𝘀𝘁𝗲𝗽𝘀: 1. Access the gst.gov.in URL. The GST Home page is displayed. 𝗜𝗻 𝗰𝗮𝘀𝗲 𝗼𝗳 𝗡𝗲𝘄 𝗥𝗲𝗴𝗶𝘀𝘁𝗿𝗮𝘁𝗶𝗼𝗻: a. Click the REGISTER NOW link. b. Select the Temporary Reference Number (TRN) option. c. In the Temporary Reference Number (TRN) field, enter the TRN received. d. Click the PROCEED button.

𝗖𝗶𝗿𝗰𝘂𝗹𝗮𝗿 𝗡𝗼. 𝟭𝟰/𝟮𝟬𝟮𝟱-𝗖𝘂𝘀𝘁𝗼𝗺𝘀: 𝗦𝘁𝗿𝗲𝗮𝗺𝗹𝗶𝗻𝗶𝗻𝗴 𝗧𝗿𝗮𝗱𝗲 𝗖𝗼𝗺𝗽𝗹𝗶𝗮𝗻𝗰𝗲 📜 𝗦𝘁𝗮𝘆 𝘂𝗽𝗱𝗮𝘁𝗲𝗱 𝗼𝗻 𝗸𝗲𝘆 𝗚𝗦𝗧 𝗰𝗵𝗮𝗻𝗴𝗲𝘀! 𝗝𝗼𝗶𝗻 𝗼𝘂𝗿 𝗪𝗵𝗮𝘁𝘀𝗔𝗽𝗽 𝗴𝗿𝗼𝘂𝗽 𝗳𝗼𝗿 𝗿𝗲𝗮𝗹-𝘁𝗶𝗺𝗲 𝗻𝗼𝘁𝗶𝗳𝗶𝗰𝗮𝘁𝗶𝗼𝗻𝘀 𝗮𝗻𝗱 𝗶𝗻𝘀𝗶𝗴𝗵𝘁𝘀. chat.whatsapp.com/CHSeygvMUZ5BEskjnWjs6v 𝗙𝗮𝗰𝘁𝘀 & 𝗧𝗶𝗺𝗲𝗹𝗶𝗻𝗲 On 18 March 2025, Notification No. 14/2025-Customs (N.T.) amended the Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020 (CAROTAR, 2020), substituting "Certificate of Origin" with "Proof of Origin" to align with Section 28DA of the Customs Act, 1962. On 21 April 2025, Circular No. 14/2025-Customs updated guidelines from Circular No. 38/2020, centralising verification through the FTA Cell, Directorate of International Customs (DIC), and mandating standard procedures for specimen seals and signatures.

𝗔𝗱𝘃𝗮𝗻𝗰𝗲 𝗥𝘂𝗹𝗶𝗻𝗴 𝗳𝗼𝗿 𝗨𝗻𝗿𝗲𝗴𝗶𝘀𝘁𝗲𝗿𝗲𝗱 𝗗𝗲𝗮𝗹𝗲𝗿𝘀 (𝗙𝗢𝗥𝗠 𝗚𝗦𝗧 𝗔𝗥𝗔-𝟬𝟭) 𝗛𝗼𝘄 𝗰𝗮𝗻 𝗜 𝗴𝗲𝗻𝗲𝗿𝗮𝘁𝗲 𝗮 𝗧𝗲𝗺𝗽𝗼𝗿𝗮𝗿𝘆 𝗨𝘀𝗲𝗿 𝗜𝗗 𝗳𝗼𝗿 𝘁𝗵𝗲 𝗮𝗱𝘃𝗮𝗻𝗰𝗲 𝗿𝘂𝗹𝗶𝗻𝗴, 𝗺𝗮𝗸𝗲 𝗽𝗮𝘆𝗺𝗲𝗻𝘁 𝗮𝗻𝗱 𝘀𝘂𝗯𝗺𝗶𝘁 𝘁𝗵𝗲 𝗙𝗢𝗥𝗠 𝗚𝗦𝗧 𝗔𝗥𝗔-𝟬𝟭? To generate a Temporary User ID for the advance ruling, make payment and submit the FORM GST ARA-01, perform the following steps: 1. Create a Temporary User ID on GST Portal. Click here to know more about how to create a Temporary ID. 2. Login to the GST Portal using the Temporary User ID. Click here to know more about how to login to the GST Portal for the first time.

𝗠𝗮𝗻𝘂𝗮𝗹 > 𝗦𝗲𝗮𝗿𝗰𝗵 𝗢𝗿𝗱𝗲𝗿𝘀 - 𝗔𝗱𝘃𝗮𝗻𝗰𝗲 𝗥𝘂𝗹𝗶𝗻𝗴 𝗔𝘂𝘁𝗵𝗼𝗿𝗶𝘁𝘆/𝗔𝗽𝗽𝗲𝗹𝗹𝗮𝘁𝗲 𝗔𝘂𝘁𝗵𝗼𝗿𝗶𝘁𝘆 𝗳𝗼𝗿 𝗔𝗱𝘃𝗮𝗻𝗰𝗲 𝗥𝘂𝗹𝗶𝗻𝗴 1. You can search for Advance Ruling orders (pre-login/post login) by navigating to Services > User Services > Search Advance Ruling.

🚨 A fraudulent GST demand of ₹2.83 crore was levied on Vakola resident; prompting a police case based on forged documents and procedural failures by tax authorities. ✅ Background of the Case ➡️ On November 2022, a severe incident involving GST fraud was reported: 🔹 21-year-old Sakshi Jeetendra Adsul discovered her father, Jeetendra Adsul, faced a staggering GST demand of ₹2.83 crore. 🔹 The fraud stemmed from the opening of a bank account with forged documents, leading to unauthorized transactions totaling ₹13.77 crore.

Select Five Direct Tax Updates of this week: 1) The Madras High Court allowed the deduction under Section 54EC for agricultural land sold beyond municipality limits by interpreting the statutory criteria for classifying land as a "capital asset" under Section 2(14) of the Income Tax Act. Shri K.Kumaran TS-414-HC-2025(MAD)

Select Five Tax Updates of this week: 1. GST demand of ₹156 crores quashed for lack of fair hearing. Madras High Court in Indian Railway Finance Corporation TS-263-HC(MAD)-2025-GST

𝗙𝗔𝗤𝘀 > 𝗙𝗼𝗿𝗺 𝗚𝗦𝗧𝗥-𝟲 𝟭. 𝗪𝗵𝗮𝘁 𝗶𝘀 𝗙𝗼𝗿𝗺 𝗚𝗦𝗧𝗥-𝟲? Form GSTR-6 is a monthly return to be filed by all the Input Service Distributors (ISD) for distribution of credit (ITC) amongst its units. 𝟮. 𝗪𝗵𝗼 𝗻𝗲𝗲𝗱𝘀 𝘁𝗼 𝗳𝗶𝗹𝗲 𝗙𝗼𝗿𝗺 𝗚𝗦𝗧𝗥-𝟲 𝗮𝗻𝗱 𝗶𝘀 𝗶𝘁 𝗺𝗮𝗻𝗱𝗮𝘁𝗼𝗿𝘆 𝘁𝗼 𝗳𝗶𝗹𝗲 𝘁𝗵𝗶𝘀 𝗳𝗼𝗿𝗺? Only those persons who are registered as Input Service Distributor (ISD) need to file Form GSTR-6. It is a mandatory return, to be filed on monthly basis. A ‘Nil’ return must be filed in case of no ITC being available for distribution or no ITC is being distributed during the month. 𝟯. 𝗕𝘆 𝘄𝗵𝗲𝗻 𝗱𝗼 𝗜 𝗻𝗲𝗲𝗱 𝘁𝗼 𝗳𝗶𝗹𝗲 𝗙𝗼𝗿𝗺 𝗚𝗦𝗧𝗥-𝟲? ISD Returns for month M can only be filed on or before the 13th of month M+1 or the extended date, if any. 𝟰. 𝗙𝗿𝗼𝗺 𝘄𝗵𝗲𝗿𝗲 𝗰𝗮𝗻 𝗜 𝗮𝘀 𝗮 𝘁𝗮𝘅𝗽𝗮𝘆𝗲𝗿 𝗳𝗶𝗹𝗲 𝗙𝗼𝗿𝗺 𝗚𝗦𝗧𝗥-𝟲? Form GSTR-6 can be accessed on the GST Portal, post login in the Returns Dashboard by the taxpayer. The path is Services > Returns > Returns Dashboard.