CA Sushil Goyal

GST Tip 2263 | HSN 2202 Non-alcoholic beverages reclassified w.e.f. 01.05.2026: ✅ 5% GST: juice/milk/plant-based drinks ⚠️ 40% GST: energy, aerated & sweetened drinks Watch: youtu.be/UCSN1bUYvsQ #GST #HSN2202 #GSTUpdate

IMS Offline Tool is now available for managing invoice actions. Validate sheets carefully before generating JSON. Watch video: youtu.be/JJ8nxmZCtJw #GST #IMS #GSTN #ITC #GSTR2B #GSTUpdate #TaxPeople

Tax Talk - May 2026

GST Tip 2260 📌 IMS Offline Tool in Excel is now available to help taxpayers take action on individual as well as bulk invoices in an efficient manner. Know how to download and use the IMS Offline Tool. Watch here: youtu.be/vN3b3-b6n6A #GST #IMS #GSTPortal #GSTUpdates

RCM liability does not always mean compulsory GST registration. In certain cases, a person receiving notified services may not be required to take registration if not otherwise liable under Section 22 Watch here: youtu.be/qU6Xm2juQoI #GST #RCM #GSTRegistration #ReverseCharge

@AbhayChhajed17 @SEBI_India @PritiSavla1 @chhajed_ca @CaDayaniwas Great 👍

Honoured to have met Mr. Deepak Trivedi, Chief General Manager, @SEBI_India in Mumbai, along with CCMs ICAI. It was an enriching interaction highlighting the value of collaboration, progressive regulatory environment & emerging professional avenues.

Liable to pay tax under RCM? Then GST registration may be compulsory even if turnover is below the threshold. Section 24 of the CGST Act, 2017 is a small provision with major compliance impact. 🎥 youtu.be/h0cngMmWrHM #GST #RCM #GSTRegistration #ReverseCharge #CGSTAct

Wrong interest may be auto-populated in March 2026 GSTR-3B for February 2026 due to a technical glitch. Re-check Table 5.1, use “RE-COMPUTE INTEREST”, and edit manually if needed before filing. 🎥 youtu.be/Tn3ByuJWq7k #GST #GSTR3B #GSTN #TaxUpdate #IndirectTax

GST Appeal filing update: The auto-populated pre-deposit amount in Form APL-01 on the GST portal is now editable. Watch: youtu.be/5qlG4FJ77CA #GST #GSTAppeal #APL01 #PreDeposit #GSTPortal

Demand order shows “Nil” or lower demand due to prior payment? Get a rectification order first, then file appeal. 🎥 youtu.be/3A2NGbqCOb8 #GST #GSTAppeal #RectificationOrder

Paid GST before order ≠ admission of liability. Such payment may still be treated as payment under protest. Watch: youtu.be/gXg8J7rV2qg #GST #DRC03 #GSTAppeal

From 30.03.2026, change in place of supply for intermediary services does not automatically mean commission/brokerage earned by an Indian intermediary goes outside GST. #GST #IntermediaryServices #PlaceOfSupply #ExportOfService #ZeroRatedSupply #LUT #IGST #TaxPeople

GST update for importers & exporters: From 30.03.2026, commission paid to foreign agents taxable in under RCM : Youtube Video : youtu.be/NJHSYtP3z7I #GST #RCM #ForeignAgent #ImportExport #GSTUpdate

Big GST update: For intermediary services, place of supply will now be the location of the recipient instead of the supplier, effective 30.03.2026. #GST #IGST #IntermediaryServices #TaxUpdate

Tax Talk Part II - Page No. 3 and 4. Refer Part I for Page No. 1 and 2.

Happy to share our new GST Bulletin. Tax Talk Part I- Page no. 1 and 2. Refer Part II for Page No. 3 and 4.

A payment made through GST DRC-03 can be considered as pre-deposit for filing appeal (APL-01), where it does not form part of the admitted liability. #GST #DRC03 #DRC03A #GSTAppeal #APL01 #TaxUpdate #IndirectTax #GSTCompliance

Can amount paid through #DRC03 be used as pre-deposit for filing #GST appeal? Yes, it can be claimed as pre-deposit while filing #APL01 against #DRC07, provided such payment is not part of the admitted liability. #GSTAppeal #PreDeposit #GSTLitigation #IndirectTax #TaxUpdate

📢 GSTAT E-Filing Advisory Update Refer to E-Filing Advisory, GSTAT (Procedure) Rules, 2025 & Tribunal orders for proper appeal filing. 🌐 efiling.gstat.gov.in (NOTICE section) Need help? 📞 1800-103-4782 📝 efiling.gstat.gov.in/reportIssue.drt #GSTAT #GST #GSTAppeal #TaxUpdate #GSTIndia