📌 Introduction
The Indian tax landscape is evolving rapidly, with significant changes in GST compliance, audit mechanisms, ITC regulations, and income tax provisions. Staying updated is not just essential—it’s strategic.
“GST 360 – Latest Developments” is a comprehensive program designed to provide a 360-degree view of the latest legal amendments, compliance mandates, ITC complexities, and income tax transitions for FY 2025–26. The course blends technical accuracy with practical insights to empower professionals with clarity, compliance readiness, and risk mitigation strategies.
🎯 Course Objectives
- Understand key GST updates including GSTR-3B, IMS, QRMP, and ISD rules.
- Navigate ITC challenges, reconciliation, and audit readiness.
- Learn recent Income Tax changes for FY 2025–26 and their impact.
- Prepare for scrutiny with tech tools, AIS/TIS handling, and e-assessments.
GST 360 – Latest Developments
Latest Legal Enhancements
- GSTR-3B Amendments – Locking of auto-populated liabilities
- IMS (Invoice Management System) – Role in ITC validation
- QRMP Scheme – Applicability, pros & cons
- Track & Trace Mechanism – Section 148A explained
E-Invoicing, E-Way Bill & IMS Compliance
- Applicability and roadmap till April 2025 (for AATO > ₹5–10 Cr)
- E-Invoicing e Generation Timeline – 30-day restriction
- E-Way Bill Validity & Extension Rules
- MFA Compliance and Security Protocols
- Real-time syncing: ERP – IRP – GSTN
Input Tax Credit & ISD Compulsion – Depth & Dilemmas
- ITC Basics and Rule 36(4) Restrictions
- ITC Matching: Books vs GSTR-2B vs Supplier Invoices
- Section 16(4) timelines and interpretation
- Compulsory ISD Registration: Mandatory for businesses with multiple GSTINs to distribute ITC on common input services across states (effective April 1, 2025).
- ISD Amendment (effective April 1, 2025) for reverse charge
- Biometric Aadhaar Verification: Who must comply?
Challenges Covered:
- Mismatches, blocked credits, ITC on capital goods & common input
- Annual Reconciliation Techniques
- Recent GSTR-9C advisories and table-wise reporting
GST Audit, Scrutiny & Risk Management
Income Tax – New Regime & Decisions
- FY 2025-26 Slabs—New vs. Old regime comparison
- Section 87A enhanced rebate strategy
- Tax implications on ULIPs, mutual funds, deemed let-out
- Self-occupied vs. let-out provisions post relaxations
- Updated Return Filing Window (4-year rule)
TDS & TCS: Deep Dive into FY 2025-26 Changes
- Updated thresholds for:
- Professional services
- Ban k/FD interest
- Rent, commission, lotter y winnings
- LRS Remittance – TCS exemptions & ₹10 lakh threshold
- Remova l of 206AB/CCA and practical implications
AIS/TIS Reconciliation and Error Handling
- AIS & TIS structure
- Capital gain bifurcations: pre/post July 23, 2024
- Dealing with over-reported incom e
Faceless Assessments, Litigation Preparedness & Tax Technology
- Taxpayer Charter & Your Rights
- How AI flags scrutiny – Preventive planning
- Preparing for e-hearings, documentation digitalization
- Role of Excel utilities in ne w ITR-2 & 3
COURSE SCHEDULE & FEES
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