The 56th GST Council Meeting (September 2025) approved India's most comprehensive indirect tax overhaul — GST 2.0. Effective from 22 September 2025, this reform simplifies rate slabs, expands nil-rate exemptions on essentials like insurance, medicines, and food, and introduces faster ITC refunds for exporters. Learn how GST 2.0 impacts consumers, MSMEs, manufacturers, and farmers — and what your business must do to stay compliant.
From 1 April 2026, the GST portal hard-blocks GSTR-3B filing if Input Tax Credit claimed exceeds GSTR-2B. The Submit button is disabled — no overrides, no workarounds. IMS review is now practically mandatory. Here is what changed and what every taxpayer must do now.
Professional Advisory
Adv. Mahtab Ali Ansari
Advocate · Bar Council of U.P. · Enrl. No. UP00272/23
Serving clients across U.P. — online & in-person
Income Tax Calculator
New Regime vs Old Regime — side-by-side comparison with Rebate 87A
FY 2025-26 FreeGST Calculator & ITC Tracker
CGST / SGST / IGST split, Input Tax Credit offset, Reverse Charge
CGST Act 2017 FreeHRA Exemption Calculator
All 3 Rule 2A conditions — metro & non-metro rates, tax saving
Section 10(13A) 8 Metro CitiesITA 2025 Section Converter
Convert ITA 1961 section numbers to ITA 2025 — 80+ sections verified
ITA 2025 PDF VerifiedRegistration Guide
GST Registration — Eligibility, Documents & Process
Who must register, threshold limits, required documents, step-by-step portal process and common rejection reasons.
Notice Response Guide
GST Notices Explained — ASMT-10, DRC-01, REG-17
What each notice means, reply deadlines, documents needed and how to draft a proper response.
Legislative Update
ITA 2025 — What Changed from Income Tax Act 1961
Section renumbering, structural changes and key differences between the old and new Income Tax Act.