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This website contains information about recent changes mainly in GST laws. It also contains Articles on various topic in GST. Please visit the website and read more.
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Book by CMA Anil Sharma
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CMA Anil Sharma, B.Com (Honrs), M.Com, FCMA co-author of the book
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Handbook on GST Audit by Tax Authorities has authored yet another book
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title Goods & Service Tax – Some Perceptions and Reflections. Buy now at Price Rs.300/-.
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Subscribe
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Please subscribe "Newsletter for Rs. 99/- for one year".
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Hi Reader,
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Please find tax updates in Newsletter 64 dated 26.12.2022 as below:
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Index
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6. GST Notes by CMA Anil Sharma
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1. Articles on GSTR-9/9C
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As the December 31 deadline looms for filing GSTR-9 and GSTR-9C for the financial year 2024-25, several prominent tax practitioners' associations across India are demanding deadline extension.
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GSTN has published series of FAQ on 16th Oct, 2025 and 4th Dec, 2025 for assisting the taxpayer in filing of Annual Return i.e., GSTR-9/9C. For convenience, the taxpayer may access Consolidated FAQs -
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The Hon'ble Calcutta High Court in the case of Laxmi Ghosh held that the Appellate Authority failed to provide reasons for rejecting the Petitioner's claim to set off IGST Input Tax Credit declared in the annual return GSTR-9 against the tax demand when the same was inadvertently missed in the monthly returns GSTR-3B, and set aside the Appellate Authority's order for non-consideration of the ITC claimed in GSTR-9 and inadequate reasoning, remanding the matter for fresh adjudication.
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BCAS has asked the government to extend the due date for filing GSTR-9 and GSTR-9C for the financial year 2024–25, which are currently due on December 31, 2025.
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Founder H N A & Co LLP & HNA Law Chambers, CA Madhukar N Hiregange shares his tips on GSTR-9 w.r.t ITC.
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ICAI published the second edition of the Technical Guide on GSTR-9 & 9C in December, 2025.
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Additional list of Frequently Asked Question along with the response has been compiled in response to comment received from various channel.
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PPT on GST Annual Return GSTR-9 & 9C for FY 2024-25 by CA Aanchal Kapoor
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THE HON'BLE HIMACHAL PRADESH HIGH COURT IN THE CASE OF
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Panel discussion on GSTR-9/9C on 15.11.2025 at 3 pm by Adv. (CA) Arup Dasgupta
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3. GST Law
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The Central Goods and Service Tax, 2017 updated as on 01.10.2022 is reproduced below for your easy reference and reading. Your suggestion / feedback is welcome at taxupdate.otu@gmail.com THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 (OF 2017) AS AMENDED BY THE - THE CENTRAL GOODS AND SERVICES …
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Free E-Book on CGST Act, 2017 updated upto Oct 2022 compiled by Sri Ghanshyam Upadhyay
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4. Media/Press Release
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6. GST Notes by CMA Anil Sharma
1) CGST Act in Slides form: Respected Shri CMA Anil Sharma, Shri CMA Gurdev Singh Saini and Respected Smt. CMA Bhawna Sharma presenting CGST Act / IGST Act in simple language in PPTs to make dealers, professionals, academicians, students etc. understand the basics of GST laws. Each Chapter in CGST Act, 2017 is explained in the form of Slides as given below for easy understanding of the Act:
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a) GST ITC Draft Replies & Internal Controls (with Accounting Treatments & Dcoumentations)
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Authored by CA Vishal Poddar, Adv. Nitin Sharma, CA Pooja Garg.
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b) CMA Anil Sharma, B.Com (Honrs), M.Com, FCMA co-author of the book
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Handbook on GST Audit by Tax Authorities has authored yet another book
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title Goods & Service Tax – Some Perceptions and Reflections. Buy now at Price Rs.300/-.
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You wish to publish your Article?
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Hope the above updates is of use to you. Please share your input and feedback at taxupdate.otu@gmail.com
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