The months of September and October 2025 have seen a wave of significant GST reforms, aimed at simplifying compliance, enhancing transparency, and aligning the indirect tax framework with the evolving needs of trade and industry.   The Central Board of Indirect Taxes and Customs (CBIC) issued a series of circulars [...]

The past month has witnessed several significant judicial pronouncements shaping the contours of GST law and its interpretation. From the Madras High Court striking down the extension of limitation period as arbitrary, to the Sikkim High Court ruling that refund of unutilised ITC upon closure of business is impermissible, the [...]