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𝗠𝗮𝗻𝘂𝗮𝗹 > 𝗥𝗲𝘁𝘂𝗿𝗻 𝗖𝗼𝗺𝗽𝗹𝗶𝗮𝗻𝗰𝗲 𝗶𝗻 𝗙𝗼𝗿𝗺 𝗗𝗥𝗖-𝟬𝟭𝗖 (𝗜𝗻𝘁𝗶𝗺𝗮𝘁𝗶𝗼𝗻 𝗼𝗳 𝗱𝗶𝗳𝗳𝗲𝗿𝗲𝗻𝗰𝗲 𝗶𝗻 𝗜𝗧𝗖 𝗮𝘃𝗮𝗶𝗹𝗮𝗯𝗹𝗲 𝗮𝗻𝗱 𝗜𝗧𝗖 𝗰𝗹𝗮𝗶𝗺𝗲𝗱) If there is a difference between the ITC available as per Form GSTR-2B and ITC claimed in Form GSTR-3B/3BQ that exceeds a pre-defined limit, you will receive an intimation in Form GST DRC-01C. The ITC mismatch details would be available in Part-A of Form GST DRC-01C. In such cases, it is mandatory to file Form GST DRC-01C Part B to provide the necessary details and reconcile the difference. 𝗡𝗼𝘁𝗲: If you do not file response of Form GST DRC-01C Part B, then you will not be able to file GSTR-1/IFF for the subsequent tax period. 𝗛𝗼𝘄 𝗰𝗮𝗻 𝗜 𝗳𝗶𝗹𝗲 𝗙𝗼𝗿𝗺 𝗚𝗦𝗧 𝗗𝗥𝗖-𝟬𝟭𝗖 𝗣𝗔𝗥𝗧 𝗕? To file the Form GST DRC-01C Part B, please follow the steps below: 1. Access the GST portal by visiting gst.gov.in. The GST home page will be displayed. 2. Login to the GST Portal using your valid credentials. 3. Navigate to Services > Returns > Return Compliance option. Alternatively, you can directly click on the Return Compliance link available on the dashboard. [img:Gm2s6MssZ]

𝗙𝘂𝗿𝗻𝗶𝘀𝗵𝗶𝗻𝗴 𝗗𝗼𝗰𝘂𝗺𝗲𝗻𝘁𝘀 𝗶𝗻 𝗜𝗻𝘃𝗼𝗶𝗰𝗲 𝗙𝘂𝗿𝗻𝗶𝘀𝗵𝗶𝗻𝗴 𝗙𝗮𝗰𝗶𝗹𝗶𝘁𝘆 (𝗜𝗙𝗙) 𝘂𝗻𝗱𝗲𝗿 𝗤𝗥𝗠𝗣 𝗦𝗰𝗵𝗲𝗺𝗲 𝗢𝘃𝗲𝗿𝘃𝗶𝗲𝘄 𝟭. 𝗪𝗵𝗮𝘁 𝗶𝘀 𝗜𝗻𝘃𝗼𝗶𝗰𝗲 𝗙𝘂𝗿𝗻𝗶𝘀𝗵𝗶𝗻𝗴 𝗙𝗮𝗰𝗶𝗹𝗶𝘁𝘆 (𝗜𝗙𝗙)? Invoice Furnishing Facility (IFF) is a facility provided to quarterly taxpayers who are in QRMP scheme, to file their details of outward supplies in first two months of the quarter (M1 and M2), to pass on the credit to their recipients. IFF consists of the following Tables of FORM GSTR-1: a. 4A, 4B, 4C, 6B, 6C – B2B Invoices b. 9B – Credit/ Debit Notes (Registered) c. 9A – Amended B2B Invoices d. 9C – Amended Credit/ Debit Notes (Registered) IFF is an optional facility provided to quarterly taxpayers only. If IFF is in Submitted status, then filing of IFF is mandatory. In case, submitted IFF is not filed then taxpayer cannot file their Form GSTR-1 for the quarter.

𝗙𝗼𝗿𝗺 𝘁𝗼 𝗖𝗵𝗮𝗻𝗴𝗲 𝗣𝗿𝗼𝗳𝗶𝗹𝗲 𝗳𝗼𝗿 𝗤𝘂𝗮𝗿𝘁𝗲𝗿𝗹𝘆 𝗥𝗲𝘁𝘂𝗿𝗻 𝗮𝗻𝗱 𝗠𝗼𝗻𝘁𝗵𝗹𝘆 𝗣𝗮𝘆𝗺𝗲𝗻𝘁𝘀 (𝗤𝗥𝗠𝗣) 𝗦𝗰𝗵𝗲𝗺𝗲 𝗢𝘃𝗲𝗿𝘃𝗶𝗲𝘄 𝗼𝗳 𝗤𝗥𝗠𝗣 𝗦𝗰𝗵𝗲𝗺𝗲 𝟭. 𝗪𝗵𝗮𝘁 𝗶𝘀 𝗤𝘂𝗮𝗿𝘁𝗲𝗿𝗹𝘆 𝗥𝗲𝘁𝘂𝗿𝗻𝘀 𝘄𝗶𝘁𝗵 𝗠𝗼𝗻𝘁𝗵𝗹𝘆 𝗣𝗮𝘆𝗺𝗲𝗻𝘁 (𝗤𝗥𝗠𝗣) 𝗦𝗰𝗵𝗲𝗺𝗲? Quarterly Returns with Monthly Payment (QRMP) Scheme is for eligible taxpayers to file their Form GSTR-1 and Form GSTR-3B returns on quarterly basis, while paying their tax dues on monthly basis through a challan.

𝗖𝗕𝗜𝗖 𝗥𝗲𝘀𝗰𝗶𝗻𝗱𝘀 𝗖𝗶𝗿𝗰𝘂𝗹𝗮𝗿 𝗼𝗻 𝗧𝗿𝗮𝗻𝘀𝘀𝗵𝗶𝗽𝗺𝗲𝗻𝘁 𝗼𝗳 𝗕𝗮𝗻𝗴𝗹𝗮𝗱𝗲𝘀𝗵𝗶 𝗘𝘅𝗽𝗼𝗿𝘁 𝗖𝗮𝗿𝗴𝗼 𝘃𝗶𝗮 𝗜𝗻𝗱𝗶𝗮 𝗖𝗶𝗿𝗰𝘂𝗹𝗮𝗿 𝗡𝗼. 13/2025-Customs dated 8th April 2025 [img:i79UntI2j] 📢 𝗦𝘁𝗮𝘆 𝘂𝗽𝗱𝗮𝘁𝗲𝗱 𝗼𝗻 𝗸𝗲𝘆 𝗚𝗦𝗧 𝗰𝗵𝗮𝗻𝗴𝗲𝘀! 𝗝𝗼𝗶𝗻 𝗼𝘂𝗿 𝗪𝗵𝗮𝘁𝘀𝗔𝗽𝗽 𝗴𝗿𝗼𝘂𝗽 𝗳𝗼𝗿 𝗿𝗲𝗮𝗹-𝘁𝗶𝗺𝗲 𝗻𝗼𝘁𝗶𝗳𝗶𝗰𝗮𝘁𝗶𝗼𝗻𝘀 𝗮𝗻𝗱 𝗶𝗻𝘀𝗶𝗴𝗵𝘁𝘀. chat.whatsapp.com/CHSeygvMUZ5BEskjnWjs6v

𝗖𝗹𝗮𝗿𝗶𝗳𝗶𝗰𝗮𝘁𝗶𝗼𝗻 𝗼𝗻 𝗰𝗹𝗮𝘀𝘀𝗶𝗳𝗶𝗰𝗮𝘁𝗶𝗼𝗻 𝗮𝗻𝗱 𝗮𝗽𝗽𝗹𝗶𝗰𝗮𝗯𝗹𝗲 𝗕𝗮𝘀𝗶𝗰 𝗖𝘂𝘀𝘁𝗼𝗺𝘀 𝗗𝘂𝘁𝘆 (𝗕𝗖𝗗) 𝗳𝗼𝗿 𝗜𝗻𝘁𝗲𝗿𝗮𝗰𝘁𝗶𝘃𝗲 𝗙𝗹𝗮𝘁 𝗣𝗮𝗻𝗲𝗹 𝗗𝗶𝘀𝗽𝗹𝗮𝘆𝘀 (𝗜𝗙𝗣𝗗𝘀) 𝗮𝗻𝗱 𝗼𝘁𝗵𝗲𝗿 𝗺𝗼𝗻𝗶𝘁𝗼𝗿𝘀 🧾 𝟭. 𝗕𝗮𝗰𝗸𝗴𝗿𝗼𝘂𝗻𝗱 𝗮𝗻𝗱 𝗖𝗵𝗮𝗻𝗴𝗲 𝗶𝗻 𝗕𝗮𝘀𝗶𝗰 𝗖𝘂𝘀𝘁𝗼𝗺𝘀 𝗗𝘂𝘁𝘆 (𝗕𝗖𝗗) • Before the 2025-26 Budget, all goods under tariff item 85285900 attracted 10% BCD. [img:xijhJrCNE]

🧾 𝗔𝗱𝘃𝗶𝘀𝗼𝗿𝘆 𝗼𝗻 𝗖𝗮𝘀𝗲 𝗦𝗲𝗻𝘀𝗶𝘁𝗶𝘃𝗶𝘁𝘆 𝗶𝗻 𝗜𝗥𝗡 𝗚𝗲𝗻𝗲𝗿𝗮𝘁𝗶𝗼𝗻 – 𝗞𝗲𝘆 𝗛𝗶𝗴𝗵𝗹𝗶𝗴𝗵𝘁𝘀 📅 𝗘𝗳𝗳𝗲𝗰𝘁𝗶𝘃𝗲 𝗗𝗮𝘁𝗲: ➡️ 1st June 2025 🔍 𝗪𝗵𝗮𝘁’𝘀 𝗖𝗵𝗮𝗻𝗴𝗶𝗻𝗴? 𝟭) ✅ 𝗜𝗻𝘃𝗼𝗶𝗰𝗲 𝗡𝘂𝗺𝗯𝗲𝗿𝘀 𝗪𝗶𝗹𝗹 𝗕𝗲 𝗧𝗿𝗲𝗮𝘁𝗲𝗱 𝗮𝘀 𝗖𝗮𝘀𝗲-𝗜𝗻𝘀𝗲𝗻𝘀𝗶𝘁𝗶𝘃𝗲 The Invoice Registration Portal (IRP) will not differentiate between uppercase and lowercase in invoice/document numbers. [img:MgY7rAMRM]

𝗖𝗶𝗿𝗰𝘂𝗹𝗮𝗿 𝗡𝗼. 𝟭𝟭/𝟮𝟬𝟮𝟱-𝗖𝘂𝘀𝘁𝗼𝗺𝘀 (𝗗𝗮𝘁𝗲𝗱 𝟬𝟯.𝟬𝟰.𝟮𝟬𝟮𝟱) Subject: Implementation of Export Entry (Post Export Conversion in relation to Instrument-Based Scheme) Regulations, 2025 📢 𝗦𝘁𝗮𝘆 𝘂𝗽𝗱𝗮𝘁𝗲𝗱 𝗼𝗻 𝗸𝗲𝘆 𝗚𝗦𝗧 𝗰𝗵𝗮𝗻𝗴𝗲𝘀! 𝗝𝗼𝗶𝗻 𝗼𝘂𝗿 𝗪𝗵𝗮𝘁𝘀𝗔𝗽𝗽 𝗴𝗿𝗼𝘂𝗽 𝗳𝗼𝗿 𝗿𝗲𝗮𝗹-𝘁𝗶𝗺𝗲 𝗻𝗼𝘁𝗶𝗳𝗶𝗰𝗮𝘁𝗶𝗼𝗻𝘀 𝗮𝗻𝗱 𝗶𝗻𝘀𝗶𝗴𝗵𝘁𝘀. 𝗟𝗶𝗻𝗸 𝗶𝗻 𝗳𝗶𝘀𝘁 𝗰𝗼𝗺𝗺𝗲𝗻𝘁 [img:f1S97CUhY]

𝗡𝗼𝘁𝗶𝗳𝗶𝗰𝗮𝘁𝗶𝗼𝗻 𝗡𝗼. 𝟬𝟭/𝟮𝟬𝟮𝟱-𝗖𝗲𝗻𝘁𝗿𝗮𝗹 𝗘𝘅𝗰𝗶𝘀𝗲 (𝗗𝗮𝘁𝗲𝗱 𝟬𝟭.𝟬𝟮.𝟮𝟬𝟮𝟱) Subject: Further amendment to Notification No. 11/2017-Central Excise – Extension of concessional duty validity 📢 𝗦𝘁𝗮𝘆 𝘂𝗽𝗱𝗮𝘁𝗲𝗱 𝗼𝗻 𝗸𝗲𝘆 𝗚𝗦𝗧 𝗰𝗵𝗮𝗻𝗴𝗲𝘀! 𝗝𝗼𝗶𝗻 𝗼𝘂𝗿 𝗪𝗵𝗮𝘁𝘀𝗔𝗽𝗽 𝗴𝗿𝗼𝘂𝗽 𝗳𝗼𝗿 𝗿𝗲𝗮𝗹-𝘁𝗶𝗺𝗲 𝗻𝗼𝘁𝗶𝗳𝗶𝗰𝗮𝘁𝗶𝗼𝗻𝘀 𝗮𝗻𝗱 𝗶𝗻𝘀𝗶𝗴𝗵𝘁𝘀. 𝗟𝗶𝗻𝗸 𝗶𝗻 𝗳𝗶𝘀𝘁 𝗰𝗼𝗺𝗺𝗲𝗻𝘁 [img:C3v9LbeV2]

The Ministry of Finance has unequivocally clarified that there are NO plans to implement a new 5% GST without input tax credit on food delivery platforms such as Zomato & Swiggy. This affirms the current 5% rate on restaurant services, dispelling recent speculation & alleviating potential financial burden on consumers. #GST #FinanceMinistry

🔔 𝗞𝗲𝘆 𝗛𝗶𝗴𝗵𝗹𝗶𝗴𝗵𝘁𝘀: 𝗚𝗦𝗧 𝗥𝗲𝗴𝗶𝘀𝘁𝗿𝗮𝘁𝗶𝗼𝗻 𝗔𝗱𝘃𝗶𝘀𝗼𝗿𝘆 𝗳𝗼𝗿 𝗔𝘀𝘀𝗮𝗺 𝗔𝗽𝗽𝗹𝗶𝗰𝗮𝗻𝘁𝘀 🛠️ 𝗔𝗺𝗲𝗻𝗱𝗺𝗲𝗻𝘁 𝘁𝗼 𝗥𝘂𝗹𝗲 𝟴, 𝗖𝗚𝗦𝗧 𝗥𝘂𝗹𝗲𝘀, 𝟮𝟬𝟭𝟳 🔹Applicants may now be identified through biometric-based Aadhaar authentication and document verification based on risk analysis. [img:j93sIwwjg] 📢 𝗦𝘁𝗮𝘆 𝘂𝗽𝗱𝗮𝘁𝗲𝗱 𝗼𝗻 𝗸𝗲𝘆 𝗚𝗦𝗧 𝗰𝗵𝗮𝗻𝗴𝗲𝘀! 𝗝𝗼𝗶𝗻 𝗼𝘂𝗿 𝗪𝗵𝗮𝘁𝘀𝗔𝗽𝗽 𝗴𝗿𝗼𝘂𝗽 𝗳𝗼𝗿 𝗿𝗲𝗮𝗹-𝘁𝗶𝗺𝗲 𝗻𝗼𝘁𝗶𝗳𝗶𝗰𝗮𝘁𝗶𝗼𝗻𝘀 𝗮𝗻𝗱 𝗶𝗻𝘀𝗶𝗴𝗵𝘁𝘀. chat.whatsapp.com/BBgnzGPNTvoLuzHjLcuI6m