Revolutionary Raja for Taxation & Economic Reform

Revolutionary Raja for Taxation & Economic Reform Writer & Author of 12 books. Columnist, Economist, Radio & TV Debate panelist!! Founder of www.GSTpanacea.com.

Business Consultant specially for Starts-Up & MSME. Views shared here are personal views & might be against any government or political party!

30/10/2025

🚨 CBIC Circular 254/11/2025-GST (27 Oct 2025): New Proper Officer Assignments & Monetary Limits

The CBIC has plugged key gaps by assigning proper officers for:
• Section 74A (new adjudication track for FY 2024–25 onwards)
• Section 75(2) (when a 74(1) notice fails, redetermine as 73(1) by the same adjudicating authority)
• Section 122 (penalty-only cases)
• Rule 142(1A) (pre-SCN intimation via DRC-01A

🧭 Officer-wise monetary limits (Section 74A)

Superintendent: up to ₹10L (CT) | ₹20L (IGST) | ₹20L (combined)

Dy./Asst. Commissioner: >₹10L–₹1Cr (CT) | >₹20L–₹2Cr (IGST) | >₹20L–₹2Cr (combined)

Addl./Joint Commissioner: above ₹1Cr (CT) / ₹2Cr (IGST/combined) — no upper cap

29/10/2025

The Central Board of Direct Taxes (CBDT) has decided to extend the due date of furnishing of Return of Income under sub-Section (1) of Section 139 of the Act for the Assessment Year 2025-26, which is 31st October 2025 in the case of assessees referred in clause (a) of Explanation 2 to sub-Section (1) of Section 139 of the Act, to 10th December 2025.

The 'specified date' of furnishing of the report of audit under the provisions of the Income-tax Act, 1961, for the Previous Year 2024-25 (Assessment Year 2025-26) is further extended to 10th November 2025.

24/10/2025

GSTN has issued FAQ on New Changes in Invoice Management System (IMS) from October 2025 Tax Period.

What are the new changes being introduced in IMS?

1. Allowing pending action for the records as follows:
a. Credit notes, or upward amendment of Credit note,
b. Downward amendment of CN where original CN was rejected,
c. Downward amendment of Invoice / DN only where original Invoice already accepted and 3B has been filed,
d. ECO-Document downward amendment only where original accepted, and 3B has been filed.

Option to declare the ‘Amount of ITC to be reduced’ in IMS by the recipient taxpayers for the records for which the ITC was already reversed or not availed by the taxpayers such as CNs, upward amendment of CN or downward amendment of Invoice/DN.
3. Option to provide a remark by the recipient taxpayers at the time of taking reject or pending action on the records.

Good Morning, Friends,The regular and extended due dates are as follows:1. GST: GSTR-3B has been extedned t0 25-Oct-2025...
20/10/2025

Good Morning, Friends,

The regular and extended due dates are as follows:

1. GST: GSTR-3B has been extedned t0 25-Oct-2025. This applies to all September GSTR-3B, whether for monthly or quarterly, i.e 20-Oct, 22-Oct, 24-Oct returns, all are to be filed by 25-Oct-25.

2. MCA: Waiver of Additional Fees for Annual Financial Statement forms till 31-Dec-2025. No extension for LLP forms, ADT-1, PAS-6, MSME-1.

3. MCA: Additional Fees waiver for Director KYC up to 31-Oct-25. This is applicable to all directors who are required to file their KYC, including both individuals using DIR-3 KYC form and the DIR-3 KYC Web service.

4. Direct Taxes: Timeline for furnishing Tax Audit Report for Y 2024-25 (AY 2025-26) was extended from 30-Sep to 31-Oct.

5. Direct Taxes: Due Date for ITR (Audit Cases) [ITR-3/5/6/7] is 31-Oct-2025.

6. Direct Taxes: Quarterly TDS statement (24Q/26Q/27Q) due date is 31-Oct-2025.

7. Direct Taxes: Quarterly TCS certificate issue Form 27D For Q2 FY2025-26 is 30-Oct-2025.

8. Direct Taxes: Property TDS returns for Sale/rent/contract, etc. for Sep 2025 in Form 26QB/C/Q/D is 30-Oct-2025.
If I have missed any compliance, please add the same in the comments.

Wishing you all, Happy Diwali.

Abhishek Raja Ram
9810638155

Dealing with tax authorities can feel intimidating, but it doesn't have to be.The Quick Do's and Don'ts can help you.Not...
06/10/2025

Dealing with tax authorities can feel intimidating, but it doesn't have to be.

The Quick Do's and Don'ts can help you.

Note: When discussing legal citations, a new issue in today's world is the potential for hallucinations by generative AIs. Earlier, there was a need to verify whether this case had been overruled or not; however, today we need to ensure that the case actually exists.

Thanks

Abhishek Raja Ram
9810638155

01/10/2025

Breaking news that could impact your shopping experience! The Delhi High Court has delivered a landmark ruling that puts consumers first when it comes to GST benefits.

Here's what happened: When GST rates are reduced on products, businesses MUST lower the actual selling price - not use clever workarounds like increasing product quantity while keeping the same price tag. The Court made it crystal clear that these tactics go against the very purpose of GST cuts, which is to make products more affordable for YOU.

This ruling came after a distributor tried to increase product volume instead of reducing prices following a GST rate cut. The Court firmly rejected this approach and emphasized that authorities can take serious action against non-compliant businesses, including imposing penalties and even canceling GST registrations.

With the recent 2025 GST reforms lowering rates on personal care products, dairy items, and electronics, this judgment ensures that the savings will actually reach your wallet, not get absorbed by businesses through sneaky packaging adjustments.

What does this mean for you as a consumer? You should see genuine price drops on products when GST rates are cut - no more hidden tactics that keep your costs the same while businesses pocket the benefits.

Have you noticed any businesses not passing on GST savings to customers? Share your experiences in the comments below and help spread awareness about your consumer rights!

Like this post if you support transparent pricing, comment with your thoughts, and share to help other consumers stay informed about their rights.

30/09/2025

**Big news for Delhi residents and businesses!**

Starting September 22, 2025, the new GST rate cuts are set to transform Delhi's economy in ways that will directly impact your daily life and business operations. From your morning milk to your car maintenance, these changes are designed to put more money back in your pocket while boosting local businesses across the city.

**Here's what's changing for YOU:**

✅ **Zero GST** on essential items like dairy products, lifesaving drugs, and educational materials
✅ **Only 5%** on daily essentials, agricultural goods, and healthcare equipment
✅ **Auto parts GST slashed** from 28% to 18% - making vehicle maintenance 7.8% cheaper
✅ **Reduced rates** on hotel rooms, boosting Delhi's hospitality and tourism sector
✅ **Simplified structure** - primarily just two main tax slabs (5% and 18%) for easier compliance

From the bustling markets of Karol Bagh and Chandni Chowk to the wholesale hubs of Sadar Bazar and Khari Baoli, these reforms are creating a ripple effect of savings and opportunities. Small businesses, MSMEs, and traders are already gearing up to pass on these benefits to consumers.

**The bottom line?** Lower daily expenses for families, enhanced competitiveness for businesses, and a significant boost to Delhi's traditional markets and modern sectors alike.

**What sector do you think will benefit the most from these GST cuts? Share your thoughts below and tag someone who needs to know about these savings!**

Don't forget to LIKE if this impacts your business or household budget, and SHARE to spread the word about these game-changing reforms!

30/09/2025

🚨 IMPORTANT UPDATE FOR GST PRACTITIONERS & BUSINESSES 🚨

The GST Appellate Tribunal has just rolled out its game-changing new e-filing portal, officially launched by Finance Minister Nirmala Sitharaman! This digital transformation is set to revolutionize how GST appeals are processed across the country.

Here's what you NEED to know right now:

📅 CRITICAL FILING DEADLINES (Mark your calendars!)
• Appeals up to Jan 31, 2022: File between Sep 24 - Oct 31, 2025
• Appeals Feb 1, 2022 to Feb 28, 2023: File between Nov 1 - Nov 30, 2025
• Appeals Mar 1, 2023 to Jan 31, 2024: File between Dec 1 - Dec 31, 2025
• Appeals Feb 1, 2024 to May 31, 2024: File between Jan 1 - Jan 31, 2026
• Appeals Jun 1, 2024 to Mar 31, 2026: File from Feb 1, 2026 onwards
• New appeals up to Mar 31, 2026: File from Mar 1, 2026 onwards

⚠️ FINAL DEADLINE: June 30, 2026 - Don't let your appeals lapse!

This staggered approach ensures the system runs smoothly while giving everyone adequate time to transition to the new digital process. The move promises faster processing, better tracking, and enhanced efficiency for all stakeholders.

Are you ready for this digital shift? Have you checked which category your pending appeals fall into? Share your thoughts and experiences with GST appeals in the comments below - your insights could help fellow practitioners navigate this transition!

👍 LIKE if this information is helpful
💬 COMMENT with your questions or experiences
📤 SHARE to help other businesses stay informed

Visit the new GSTAT portal today and ensure your appeals are filed on time!

29/09/2025

🚨 **ATTENTION GST Practitioners & Businesses!** 🚨

The GSTAT has just launched a game-changing e-filing portal that will revolutionize how GST appeals are processed! Finance Minister Nirmala Sitharaman officially inaugurated this new system developed by the National Informatics Centre.

**📅 CRITICAL DATES YOU NEED TO KNOW:**
Here's your staggered filing schedule:

✅ **Appeals pending till Jan 31, 2022:** File between Sep 24 - Oct 31, 2025
✅ **Appeals Feb 1, 2022 - Feb 28, 2023:** File between Nov 1-30, 2025
✅ **Appeals Mar 1, 2023 - Jan 31, 2024:** File between Dec 1-31, 2025
✅ **Appeals Feb 1 - May 31, 2024:** File between Jan 1-31, 2026
✅ **Appeals Jun 1, 2024 - Mar 31, 2026:** File from Feb 1, 2026 onwards
✅ **New appeals/pending orders:** File from Mar 1, 2026 onwards

🔴 **FINAL DEADLINE: JUNE 30, 2026** - Mark your calendars!

The good news? GSTAT has indicated flexibility in hearing cases beyond these staggered deadlines, providing some breathing room for practitioners.

This new system promises to reduce congestion and streamline the entire appeals process - a much-needed reform for the GST ecosystem!

**Have pending GST appeals? Which filing window applies to your cases? Share your thoughts below and let's help each other navigate this transition! 👇**

**SAVE this post and SHARE it with your network - every GST practitioner needs to know these dates!**

24/09/2025

🔥 **BREAKING: Southern States Set to Win Big from GST Cuts!** 🔥

Are you feeling the pinch of rising prices? Here's some fantastic news that could bring real relief to millions of families! Recent GST rate cuts are about to create some serious winners - and if you're in the South, you're in luck! 🌟

**THE GAME-CHANGERS:**
✅ **Kerala leads the pack** - potential inflation drop of 1.37 percentage points!
✅ **Tamil Nadu, Andhra Pradesh, Telangana & Karnataka** - all seeing 1%+ relief
✅ **Real impact:** Kerala's rural inflation could drop from 10% to 8.4%
✅ **West Bengal bonus:** Rural inflation turning NEGATIVE at -0.28%!

**Why the difference?** 🤔
Southern states have more diversified spending patterns that benefit from these tax cuts, while states like UP (with higher food spending) see smaller gains since GST cuts don't impact food much.

**What does this mean for YOU?**
If businesses pass on these savings (and that's the big IF!), your shopping bills could get noticeably lighter in the coming months! 💰

👇 **We want to hear from you!**
- Are you already seeing price drops in your area?
- Which products do you hope get cheaper first?
- Tag a friend in the southern states to share this good news!

**SHARE this post** to spread the word about potential savings heading our way!

Madras HC: Assessment order set aside as show cause notice was not effectively served; portal upload alone held insuffic...
02/07/2025

Madras HC: Assessment order set aside as show cause notice was not effectively served; portal upload alone held insufficient

GST QRMP Tax Payment Due Date 25-Jun-2025
24/06/2025

GST QRMP Tax Payment Due Date 25-Jun-2025

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