Claiming ITC Refunds in 2026? Upload Annexure B from offline utility and not PDF!
Introduction On May 18, 2026, the GSTN introduced a significant change in the way taxpayers file refund applications involving accumulated Input Tax Credit (ITC). Until now, Annexure‑B was uploaded in PDF format, which limited automation and system‑based verification. To streamline the process, a standardized Annexure‑B Offline Utility has been deployed on the GST portal. This […]
Rule 14A – CGST Rules, 2017, a Simplified GST Registration Scheme
In pursuance of Rule 14A of the Central Goods and Services Tax (CGST) Rules, 2017, a Simplified GST Registration Scheme has been introduced in Nov 2025 to reduce the compliance burden and enhance the ease of doing business for small taxpayers. As per Rule 14A (Option for taxpayers having a monthly output tax liability below […]
GST LUT Filing: Don’t Miss the 31st March 2026 Deadline
Introduction Exports are the backbone of India’s trade economy, and the Goods and Services Tax (GST) framework has streamlined compliance for exporters. One of the most critical enablers in this system is the Letter of Undertaking (LUT). By furnishing a LUT, exporters can supply goods or services without paying Integrated GST (IGST) upfront, thereby avoiding […]