S.T. Accounting & Services

05/12/2025

📅December 2025- Most busiest Month For CAs

Compliance Calender December-2025

1️⃣7th December – Income Tax TDS
2️⃣10th December – ITR (Audit Case)
3️⃣10thDecember – GST TDS & TCS
4️⃣11th December – GSTR-1
5️⃣13th December – GSTR-1 (IFF)
6️⃣15th December – Advance Tax (Oct to Dec 2025)
7️⃣15thDecember – PF & ESI
8️⃣20th December – GSTR-3B
9️⃣30th December - 26QB, 26QC, 26QD, 26QE
🔟31stDecember – Belated & Revised ITR
1⃣1⃣31st December – GSTR- 9 & 9C
1⃣2⃣31stDecember – AOC 4
1⃣3⃣31stDecember – MGT 7/7A

04/02/2025

01/02/2025

Income Tax Slab Rates in the New Tax Regime will be as below

Total Income - Tax Rate
Up to 12,00,000 - Nil (87A Rebate except in Capital Gain)
4,00,001 to 8,00,000 - 5%
8,00,001 to 12,00,000 - 10%
12,00,001 to 16,00,000 - 15%
16,00,001 to 20,00,000 - 20%
20,00,001 to 24,00,000 - 25%
Above 24,00,000 - 30%I

29/01/2025

Key features of the functionality are as under: –
1. Once a supplier saves an invoice in their GSTR-1, it will appear in the IMS dashboard of the recipient taxpayer.
2. The recipient can then choose to accept, reject, or leave the invoice pending. a. Accept – Treatment in recipient’s GSTR 2B – Flow to the ‘ITC Available’ section of GSTR 2B. Treatment in recipient’s GSTR 3B – Auto-populate in GSTR 3B as eligible input tax credit b. Reject – Treatment in recipient’s GSTR 2B – Flow to the ‘ITC Rejected’ section of GSTR 2B Treatment in recipient’s GSTR 3B – Will not auto-populate in GSTR 3B c. Pending – Treatment in recipient’s GSTR 2B –
1 – Carried forward in IMS and not considered for preparation of GSTR 2B.
2 – Need to be eventually either accepted or rejected within the timeline prescribed as per Section 16(4) of the Central GST Act. Treatment in recipient’s GSTR 3B – Will not auto-populate in GSTR 3B d. No action – No Action is an Action Treatment in recipient’s GSTR 2B – Deemed accepted. Treatment in recipient’s GSTR 3B – Auto-populate in GSTR 3B as eligible input tax credit.
3. All accepted/ deemed accepted/ rejected records will move out of IMS dashboard after filing of respective GSTR 3B;
4. Pending records will remain on IMS dashboard and these records can be accepted or rejected in future months.
5. It will be mandatory to take action on original record and file the respective GSTR 3B before taking action on amended record (amended through GSTR-1A/GSTR-1)
6. Liability of supplier will be increased in GSTR-3B for the subsequent tax period, for the invoices/records which have been rejected by the recipient in the IMS pertaining to specific cases.
7. GSTR 2B will be sequential now. i.e. system will generate GSTR 2B of a return period only if GSTR 3B of previous return period is filed.

23/05/2024

Started filling.....🧮