Karn Associates

30/04/2026

Karn Associate

30/03/2026

Karn Associate GST/TDS Consultant

27/03/2026

Kindly pay your *Professional Tax* for the FY 2025-26 of Rs. 2500/-
Last date of filing of professional tax return and payment of tax is *31st March 2026*. Plz ignore if already paid - CTD , Govt of Bihar.

Warm Regards
Karn Associate

23/03/2026

24/06/2025

2. The due date of filing of ITRs for AY2025-26, which are due for filing by 31st July 2025 has been extended to 15th September 2025.

24/06/2025

Subject: Introduction of Enhanced Inter-operable Services Between E-Way Bill Portals
Jun 16th, 2025

GSTN is pleased to inform that NIC shall be launching the new E-Way Bill 2.0 portal (https://ewaybill2.gst.gov.in) on 1st July 2025, featuring enhanced inter-operable E-Way Bill functionalities. The portal is being introduced to provide enhanced inter-operability between the existing E-Way Bill 1.0 Portal (https://ewaybillgst.gov.in) and the new portal.

1. Objective
The new E-Way Bill 2.0 portal has been developed in response to taxpayers’ demands for continuity in services during exigencies. It enables cross-portal access to critical E-Way Bill functionalities, ensuring seamless operations for taxpayers and transporters.

2. New Inter-Operable Services

The following additional services will be available on the E-Way Bill 2.0 portal for E-Way Bills generated on either portal (E-Way Bill 1.0 or E-Way Bill 2.0):

a) Generation of E-Way Bill based on Part-A details entered by the supplier
b) Generation of Consolidated E-Way Bills
c) Extension of validity of E-Way Bills
d) Update of transporter details
e) Retrieval of consolidated E-Way Bills
These services are in addition to the currently available cross-functional services:

a) Generation of E-Way Bills
b) Updating of vehicle details
c) Printing of E-Way Bills
3. System Integration and Synchronisation

a) Both portals will operate on a real-time synchronised architecture wherein E-Way Bill data will be mirrored across both systems within seconds
b) In the event of a technical issue or downtime on the E-Way Bill 1.0 portal, taxpayers may perform all necessary operations (e.g., updating Part-B) on the E-Way Bill 2.0 portal and carry the E-Way Bill slip generated therefrom.
c) This dual-system approach is designed to eliminate dependency on a single portal and ensure business continuity.
4. Availability via API

All the above services will also be made available to taxpayers and logistics operators through APIs, in addition to the web portal interface. These APIs are currently hosted on the sandbox environment for testing and integration purposes.

5. Key Benefits

Eventually, the data from both E-Way Bill1 and E-Way Bill2 portals shall be seamlessly merged and integrated, thereby eliminating dependency on the E-Way Bill1 system during exigencies. The E-Way Bill2 portal is designed to synchronise E-Way Bill details with the main portal within a few seconds.

Criss-cross operations between the two portals are fully enabled — updates made to E-Way Bills generated on the E-Way Bill1 portal can be carried out on the E-Way Bill2 portal, and vice versa. In the event of non-availability of the main portal due to technical reasons, Part-B details of E-Way Bills generated on the E-Way Bill1 portal can be updated through the E-Way Bill2 portal, and both versions of the E-Way Bill slip may be carried accordingly.

Taxpayers and logistics operators are encouraged to familiarise themselves with the new functionalities and integrate API services where applicable.

For any assistance or further clarifications, users may contact the GST Helpdesk or refer to the user manuals provided on the respective

E-Way bill system is for GST registered person / enrolled transporter for generating the way bill (a document to be carried by the person in charge of conveyance) electronically on commencement of movement of goods exceeding the value of Rs. 50,000 in relation to supply or for reasons other than sup...

24/06/2025

Handling of Inadvertently Rejected records on IMS
Jun 19th, 2025

Question 1: How can a recipient avail ITC of wrongly rejected Invoices/ Debit notes/ECO-Documents in IMS as corresponding GSTR-3B of same tax period was also filed by recipient?

Answer: In such cases recipient can request to the corresponding supplier to report the same record (without any change) in same return period’s GSTR-1A or respective amendment table of subsequent GSTR-1/IFF. Thus, recipient can avail the ITC basis on amended record by accepting such record on IMS and recomputing GSTR-2B on IMS. Here the recipient will get ITC of complete amended value as original record was rejected by the recipient.

However, recipient will be able to take ITC for the again furnished document by the supplier, as stated above, only in the GSTR-2B of the concerned tax-period.

Question 2: If any original record is rejected by the recipient and supplier furnishes the same record in GSTR-1A of same tax period or in the amendment table of GSTR-1/IFF of subsequent period, till the specified time limit, then what impact it will have on supplier’s liability?

Answer: In case supplier had furnished an original record in GSTR-1/IFF but the same record was rejected wrongly by the recipient in IMS. In such cases supplier on noticing the same in the supplier’s view of IMS dashboard or on request of recipient, may furnish the same record again (without any change) in GSTR-1A of same tax period or in the amendment table of GSTR-1/IFF in any subsequent period, till the specified time limit, then the liability of supplier will not increase. As amendment table take delta value only. Thus, in present case of same values, differential liability increase will be zero.

Question 3: As a recipient taxpayer, how to reverse ITC of wrongly rejected Credit note in IMS as the corresponding GSTR-3B has already been filed?

Answer: In such cases recipient can request the concerned supplier to furnish the same Credit note (CN) without any change in the same return period’s GSTR-1A or in amendment table of subsequent period’s GSTR-1/IFF. Now recipient can reverse the availed ITC based on the amended CN by accepting the CN on IMS. Hence, the recipient’s ITC will get reduced with complete amended value, as soon as the recipient recomputes GSTR-2B on IMS. The reduced value is same as that of the value of original CN as in this case the complete original CN was rejected by the recipient.

Question 4: If any original Credit note was rejected by the recipient and supplier furnishes the same credit note in GSTR-1A of same tax period or in the amendment table of GSTR-1/IFF of any future tax-period, till the specified time limit, then what impact it will have on supplier’s liability?

Answer: At first instant the supplier’s liability will be added back in the open GSTR-3B return, because of original credit note rejection by the recipient. However, as the supplier furnishes the same credit note in GSTR-1A of same tax period or in amendment table of GSTR-1/IFF in any subsequent period, supplier’s liability for this amendment will get reduced again corresponding to the value of amended CN (which in this case is same as original). Thus, net effect on liability of supplier will be only once.

Thanking You,
Team GSTN

27/05/2025

Kind Attention Taxpayers! CBDT has decided to extend the due date of filing of ITRs, which are due for filing by 31st July 2025, to 15th September 2025. This extension will provide more time due to significant revisions in ITR forms, system development needs, and TDS credit reflections. This ensures a smoother and more accurate filing experience for everyone. Formal notification will follow.

21/05/2025

Income tax slab: Everything a taxpayer needs to know about old and new tax regime

In the Union Budget 2025-26, Finance Minister Nirmala Sitharaman announced significant changes to India’s income tax structure, aiming to enhance the spending power of the middle class and stimulate economic growth. The budget raises the nil tax slab threshold to ₹12 lakh annually, meaning individuals earning up to this amount will not be liable for income tax.