GST Returns 2025: File GSTR-1, 3B, 2B | QRMP & ITC

Next-Gen GST Reforms — Highlights from the 56th GST Council (Sep 2025) New rate structure • big price cuts • insurance exemption • rollout dates • refunds & compliance Rate Structure Standard: 18% Merit: 5% De-merit goods: 40% Big Relief Life & Health Insurance : Exempt Electronics, Cement, Small cars/bikes: 28% → 18% Daily essentials/foods: to 5% / Nil Go-Live Services: 22 Sep 2025 Goods: 22 Sep 2025 Tobacco/pan masala: current rates until cess loans repaid

Reverse Charge (RCM) in GST — What the Buyer must do vs What the Seller must do Clear steps, invoices/docs, and the exact boxes in GSTR-1 and GSTR-3B for both sides.

What is Forward Charge and Reverse Charge Mechanism in GST? A plain-English explainer with real examples, a quick comparison table, and step-by-step compliance notes.

GST Amnesty Scheme — What it is, Who can use it & How One-page brief with timelines, eligibility, filings and a quick checklist.