Clear thinking on tax, GST and compliance.

Practical notes for individuals and business owners, written and reviewed by CA Harshad Makwana.

1 article

Rule 14A: Fast-Track GST Registration and the ₹2.50 Lakh Limitation

With effect from 1 November 2025, Rule 14A of the Central Goods and Services Tax Rules, 2017 introduced an optional simplified route for GST registration. An applicant under Rule 8 may opt for registration under Rule…

6 October 20261 min readRead article

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