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Key Year End Audit Considerations
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Evolution of Audit: From Paper to Pixels
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Non-Repatriable Investment by NRIs and OCIs under FEMA: An Analysis – Part – 1
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President and CEO of The Institute of Internal Auditors
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Monthly Journal

Feature Wise Listing for 2024-25

November 2025

Recent Developments in GST

By G. G. Goyal, Chartered Accountant | C. B. Thakar, Advocate

Reading Time 14 mins

A. CIRCULARS

i) Communication through e-Office - ‘Issue Number’ Will Serve as DIN

Circular no.252/09/2025-GST dated 23.09.2025

By the above circular, clarification is provided that e-Office ‘Issue Number’ will be treated as a valid Document Identification Number (DIN), removing the need for a separate DIN on such communications.

(ii) Information of withdrawal of circular

Circular no.253/10/2025-GST dated 1.10.2025.

By the above circular, it is informed that circular no. 212/6/2024-GST dated 26.6.2024 regarding deduction towards discount is withdrawn.

B. ADVISORY

i) Vide GSTN Advisory dated 23.9.2025, information is provided regarding new changes in Invoice Management Sys

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