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KCCI Organizes Seminar on GST Reforms 2.0 – Changes in GSTR-9 Filing & Other Recent Changes in GST.

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Posted on December 17, 2025

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KCCI Organizes Seminar on GST Reforms 2.0 – Changes in GSTR-9 Filing & Other Recent Changes in GST.

Mangaluru : The Kanara Chamber of Commerce & Industry (KCCI), Mangaluru, organised a detailed knowledge-sharing session on “GST Reforms 2.0: Changes in GSTR-9 Filing & Other Recent Changes in GST” on 17 December 2025 at the KCCI Meeting Hall, Bunder, Mangaluru.

KCCI President, Shri P.B. Ahmed Mudassar in his welcome address mentioned about the need for such seminars in updating the knowledge of the Accounting professionals. In his address, he added, at first glance, taxpayers are naturally attracted to reductions in tax rates. However, the greater long-term benefit lies in the structural reforms that are implemented.

The introductory address to the seminar was given by CA Keshava N. Ballakuraya, Partner, M/s Ballakuraya & Associates and Chairman of the Indirect Tax Committee, KCCI. In his address, he highlighted KCCI’s long-standing role in engaging with Central and State GST authorities, representing trade concerns before the GST Council, and continuously updating members through structured training programmes. Referring to the Prime Minister’s Independence Day announcement, he explained that GST 2.0 marks a shift towards a more citizen-centric, business-friendly and simplified tax regime, built on three pillars—structural reforms, rate rationalisation, and ease of living.

The first technical presentation was delivered by CA Sabana, Partner, M/s Ballakuraya & Associates, who explained the key recommendations of the 56th GST Council Meeting and the broad framework of GST Reforms 2.0. She discussed the proposed simplification of GST rates and the implementation timeline. The presentation covered critical aspects such as time of supply during rate changes, treatment of credit notes, impact of rate revisions on input tax credit, and sector-wise rate changes affecting automobiles, textiles, footwear, coal, construction, hospitality, healthcare, education, and consumer goods. Special emphasis was laid on the anti-profiteering provisions, their sunset from 1 April 2025, and the continuation of pending cases before the proposed GST Appellate Tribunal.

The second session was handled by CA Shraddha Sanghvi, Partner, M/s Ballakuraya & Associates, who focused on procedural and compliance-oriented reforms. She explained the operationalisation of the GST Appellate Tribunal (GSTAT), including timelines for filing pending appeals up to 30 June 2026 and the establishment of benches in Karnataka. She also discussed reforms in refund mechanisms and the legal position emerging from High Court judgments on refund restrictions. A significant part of her presentation was devoted to changes in GSTR-9 and GSTR-9C, applicable from FY 2024-25 onwards. Practical guidance was given on common reporting issues, limitations on revision of annual returns, and the importance of completing regular returns before filing annual returns.

The programme concluded with an interactive question-and-answer session, where participants raised practical issues faced in implementation of rate changes, ITC reconciliation, and annual return compliance. The session was well received for its practical approach, sector-specific insights, and clear explanation of recent legal and procedural changes, reinforcing KCCI’s commitment to equipping its members with timely and actionable GST knowledge.

The event once again underlined that change is inevitable, and staying informed is essential for smooth compliance in the evolving GST landscape. The event concluded with the closing remarks by Shri Ashwin Pai Maroor, Hon. Secretary, KCCI. Also present on stage was CA Abdur Rahman Musba, Hon. Treasurer, KCCI.