{"id":23503,"date":"2025-03-24T18:37:32","date_gmt":"2025-03-24T13:07:32","guid":{"rendered":"https:\/\/open.money\/blog\/?p=23503"},"modified":"2025-06-09T15:52:04","modified_gmt":"2025-06-09T10:22:04","slug":"gst-year-end-checklist-2024-25","status":"publish","type":"post","link":"https:\/\/open.money\/blog\/gst-year-end-checklist-2024-25\/","title":{"rendered":"GST Year-End Checklist for FY 2024-25: All You Need to Know and Do Before 31 March 2025"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">As FY 2024-25 comes to a close, it\u2019s time for every GST-registered business to roll up its sleeves and tick off a number of year-end compliance tasks. Whether you&#8217;re a CA, a business owner, or a finance manager juggling monthly returns and reconciliations, you already know \u2014 the March rush isn\u2019t just about books and balances. It\u2019s about cleaning up mismatches, filing the right declarations, and getting your GST returns in order before it&#8217;s too late.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">To help you get it all done smoothly, we\u2019ve compiled a complete GST year-end checklist. Here\u2019s what you should get done before March 31, 2025.<\/span><\/p>\n<p><strong><a class=\"button\" style=\"background-color: #66359e; color: #fff; padding: 10px 20px; text-decoration: none; border-radius: 5px;\" href=\"https:\/\/open.money\/blog\/wp-content\/uploads\/2025\/03\/GST-Year-End-Checklist-for-FY-2024-25.png\" target=\"_blank\" rel=\"noopener\">Download GST Year-End Checklist for FY 2024-25<\/a><\/strong><\/p>\n<h2><b>Reconcile GSTR-1 with GSTR-3B<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Start with reconciling the turnover reported in <a href=\"https:\/\/open.money\/blog\/what-are-gstr-1-and-gstr-3b\/\">GSTR-1 and GSTR-3B<\/a>. Mismatches between these two returns may lead to unnecessary interest or scrutiny during audits.<\/span><\/p>\n<p><b>What to do:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Reconcile GSTR-1 and GSTR-3B for each month.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Identify any under- or over-reporting of taxable supplies.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Make necessary amendments in GSTR-1.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Pay differential tax through Form DRC-03, if applicable.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Using reconciliation tools provided by Optotax can help simplify and speed up this process.<\/span><\/p>\n<h2><b>Review of Input Tax Credit (ITC)<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Ensure that all eligible ITC for FY 2024-25 is correctly reflected in GSTR-3B. Any ineligible credit should be reversed to avoid future notices or penalties.<\/span><\/p>\n<p><b>What to check:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Match <\/span><b>ITC claimed in GSTR-3B<\/b><span style=\"font-weight: 400;\"> with <\/span><b>GSTR-2B<\/b><span style=\"font-weight: 400;\"> and <\/span><b>purchase register.<\/b><b><br \/>\n<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Reverse ineligible ITC, if any.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Check for missed credits due to supplier non-compliance.<\/span><\/li>\n<\/ul>\n<blockquote><p><b style=\"font-style: inherit;\">Optotax<\/b><span style=\"font-weight: 400;\"> offers a one-click reconciliation between GSTR-2B and your purchase register.<\/span><\/p><\/blockquote>\n<h2><b>Reconcile Your Electronic Credit Ledger (ECL)<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Reconcile your <\/span><b>Input Tax Credit (ITC)<\/b><span style=\"font-weight: 400;\"> across all sources. This ensures that the ITC claimed in your returns is valid and supported by your books and portal data.<\/span><\/p>\n<p><b>What to reconcile:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">ITC claimed in GSTR-3B vs. ITC in your Electronic Credit Ledger.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Purchase register vs. GSTR-2B, GSTR-2A, and ECL.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">E-way Bill Register (if applicable) vs. ITC on purchases.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<\/ul>\n<p><b>How to do it:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Log in to the GST portal and download GSTR-2B for each relevant month.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Compare it with your purchase data, supplier invoices, and credit ledger.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Identify mismatches in invoice details, tax amounts, or reporting periods.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Take corrective actions: Follow up with suppliers, amend GSTR-3B, and reverse ineligible ITC.<\/span><\/li>\n<\/ul>\n<blockquote><p><span style=\"font-weight: 400;\"><b style=\"font-size: 17.6px; font-style: inherit;\"><i>With Optotax, you can generate ready-made reports like GSTR-2B vs Purchase Register, GSTR-2A vs. 2B, and more \u2014 saving hours of manual work.<\/i><\/b><\/span><\/p><\/blockquote>\n<h2><b>Reconcile E-Way Bill Data with GSTR-1<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">The GST Department compares the value of outward supplies reported in GSTR-1 with E-Way Bill data. Discrepancies may trigger notices.<\/span><\/p>\n<p><b>What to do:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Download E-Way Bill data from the portal.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Reconcile it with outward supplies in GSTR-1.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Amend GSTR-1 wherever required to ensure consistency.<\/span><\/li>\n<\/ul>\n<h2><b>Review of Tax Invoices<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">A comprehensive review of your tax invoices for FY 2024-25 is important to avoid compliance gaps.<\/span><\/p>\n<p><b>Checklist:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Verify the accuracy of recipient GSTINs.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ensure correct HSN codes and tax rates have been used.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Check if e-invoices were generated where applicable.<\/span><span style=\"font-weight: 400;\"><br \/>\nIf any e-invoices were missed, generate them now and pay applicable GST to avoid penalties.<\/span><\/li>\n<\/ul>\n<h2><b>Physical Verification of Inventory<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">A year-end stock verification ensures that your inventory records are in sync with physical stock and compliant with both GST and income tax laws.<\/span><\/p>\n<p><b>What to do:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Conduct a physical stock count as of 31 March 2025.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Reconcile physical stock with accounting books.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Adjust discrepancies with proper documentation.<\/span><\/li>\n<\/ul>\n<h2><b>Review Pending Credit Notes<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Credit notes can be issued up to 30th October following the end of the financial year. But reviewing and issuing them now ensures your March returns are clean and final.<\/span><\/p>\n<p><b>When should you issue a credit note?<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Excess GST was charged on the original invoice.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Goods were returned by the buyer.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Post-invoice discounts were offered.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Services were not delivered as agreed.<\/span><span style=\"font-weight: 400;\"><br \/>\nIssuing credit notes in time ensures correct tax adjustments and avoids over-reporting of liability or ITC mismatches for your customers.<\/span><\/li>\n<\/ul>\n<h2><b>Reverse Charge Mechanism (RCM) Reconciliation<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">RCM transactions are often missed or incorrectly reported. This is the time to go back and check every inward supply under reverse charge.<\/span><\/p>\n<p><b>Steps to reconcile RCM:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Identify all transactions where RCM is applicable.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ensure GST was paid and ITC was claimed in GSTR-3B.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Reconcile RCM invoices with GSTR-2B, if available.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Cross-check payment dates, tax amounts, and timing of ITC claim.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<\/ul>\n<p><b>Common RCM issues to fix:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">RCM was not applied where it should\u2019ve been.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tax paid, but ITC was not claimed (or vice versa).<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mismatches in invoice numbers, tax rates, or reporting periods.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<\/ul>\n<h2><b>Imports &amp; GST Reconciliation<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">If you import goods, reconciling your import data with GST returns is a must before year-end.<\/span><\/p>\n<p><b>What to reconcile:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">BOE (Bill of Entry) from ICEGATE vs. import invoices.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Import invoices vs. GSTR-3B.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">BOE details vs. GSTR-2B (if applicable).<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<\/ul>\n<p><b>Common discrepancies:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mismatch in values or descriptions between BOE and invoice.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">ITC claimed on ineligible imports.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Recording BOEs and invoices in different tax periods.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Errors in filing or accounting entries.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<\/ul>\n<h2><b>Opt for Composition Scheme (if applicable)<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">If you&#8217;re eligible and planning to switch to the <\/span><b>Composition Scheme<\/b><span style=\"font-weight: 400;\"> for FY 2025-26, don\u2019t forget to file <\/span><b>GST CMP-02<\/b><span style=\"font-weight: 400;\"> by <\/span><b>March 31, 2025.<\/b><\/p>\n<p><b>Why opt for composition scheme?<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Lower tax rates.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quarterly returns (vs. monthly).<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Less compliance hassle, better cash flow.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<\/ul>\n<h2><b>Execute LUT for Exporters (for FY 2025-25)<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">If you\u2019re exporting goods or services without paying IGST, you must file the <\/span><b>Letter of Undertaking (LUT)<\/b><span style=\"font-weight: 400;\"> in <\/span><b>Form GST RFD-11<\/b><span style=\"font-weight: 400;\"> for FY 2025-26 by <\/span><b>March 31, 2025<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Failing to file LUT means you may have to pay IGST on exports and claim a refund later \u2014 which can delay cash flow and create reconciliation issues.<\/span><\/p>\n<h2><b>Collect Declarations from GTAs Opting for Forward Charge<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">If you&#8217;re availing transport services from a Goods Transport Agency (GTA), check whether they\u2019ve opted to pay GST under forward charge.<\/span><\/p>\n<p><b>What to do:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Collect formal declarations from GTAs choosing forward charge.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">If no declaration is provided, you (the recipient) must pay GST under RCM.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Maintain proper records to support your RCM or non-RCM treatment.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">This is especially important for businesses that deal with logistics and bulk freight movement.<\/span><\/p>\n<h2><b>Settle Dues Under GST Amnesty Scheme (if applicable)<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">The GST Amnesty Scheme is a golden chance to clear past dues without interest and penalties under Section 128A of the CGST Act.<\/span><\/p>\n<p><b>Applicable for:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Dues under <\/span><b>Section 73<\/b><span style=\"font-weight: 400;\"> for FY 2017-18, 2018-19, and 2019-20.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<\/ul>\n<p><b>Conditions:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Pay pending GST dues by <\/span><b>March 31, 2025.<\/b><b><br \/>\n<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Submit the relevant forms by <\/span><b>June 30, 2025.<\/b><b><br \/>\n<\/b><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">If you have old notices or pending tax amounts, now\u2019s the time to clear the slate and avoid additional costs.<\/span><\/p>\n<h2><b>Prepare for E-Invoicing (from April 1, 2025)<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">From <\/span><b>April 1, 2025<\/b><span style=\"font-weight: 400;\">, <\/span><b>e-invoicing will be mandatory<\/b><span style=\"font-weight: 400;\"> for businesses with aggregate turnover exceeding \u20b95 Cr in any financial year from 2017-18 onwards.<\/span><\/p>\n<p><b>What to do:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Check your turnover for all past years.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Register on the <\/span><b><a href=\"https:\/\/einvoice1.gst.gov.in\/\" target=\"_blank\" rel=\"noopener\">Invoice Registration Portal (IRP)<\/a>.<\/b><b><br \/>\n<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Update your ERP or billing software to auto-generate e-invoices.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Train your team on e-invoicing workflows.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Getting ready now will prevent disruptions in billing and GSTR-1 reporting in April.<\/span><\/p>\n<h2><b>Reset Invoice Series for FY 2025-26<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">As per GST rules, your invoice series must be reset at the beginning of the new financial year.<\/span><\/p>\n<p><b>Ensure:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">A new, unique invoice series starting 1 April 2025.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Maximum of 16 alphanumeric characters.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Consistency in all accounting and billing tools.<\/span><\/li>\n<\/ul>\n<p><strong><a class=\"button\" style=\"background-color: #66359e; color: #fff; padding: 10px 20px; text-decoration: none; border-radius: 5px;\" href=\"https:\/\/open.money\/blog\/wp-content\/uploads\/2025\/03\/GST-Year-End-Checklist-for-FY-2024-25.png\" target=\"_blank\" rel=\"noopener\">Download GST Year-End Checklist for FY 2024-25<\/a><\/strong><\/p>\n<h2><b>Closing Remarks<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">GST compliance isn\u2019t just about meeting deadlines\u2014it\u2019s about avoiding future notices, penalties, and blocked credits. Whether you\u2019re reconciling ITC, issuing credit notes, or preparing for e-invoicing, doing it <\/span><b>before March 31, 2025,<\/b><span style=\"font-weight: 400;\"> gives you the clarity and control to start FY 2025-26 on the right note.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">At <\/span><b>OPEN<\/b><span style=\"font-weight: 400;\">, we\u2019re here to help businesses stay compliant, and with tools like <a href=\"https:\/\/www.optotax.com\/\" target=\"_blank\" rel=\"noopener\"><strong>Optotax<\/strong><\/a>, you can automate your reconciliations, reduce manual errors, and ensure you&#8217;re always a step ahead in GST compliance.<\/span><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"As FY 2024-25 comes to a close, it\u2019s time for every GST-registered business to roll up its sleeves&hellip;","protected":false},"author":66,"featured_media":23504,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"csco_singular_sidebar":"","csco_page_header_type":"","csco_page_load_nextpost":"","footnotes":""},"categories":[517],"tags":[521],"class_list":{"0":"post-23503","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-gst","8":"tag-gst","9":"cs-entry"},"_links":{"self":[{"href":"https:\/\/open.money\/blog\/wp-json\/wp\/v2\/posts\/23503","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/open.money\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/open.money\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/open.money\/blog\/wp-json\/wp\/v2\/users\/66"}],"replies":[{"embeddable":true,"href":"https:\/\/open.money\/blog\/wp-json\/wp\/v2\/comments?post=23503"}],"version-history":[{"count":2,"href":"https:\/\/open.money\/blog\/wp-json\/wp\/v2\/posts\/23503\/revisions"}],"predecessor-version":[{"id":23508,"href":"https:\/\/open.money\/blog\/wp-json\/wp\/v2\/posts\/23503\/revisions\/23508"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/open.money\/blog\/wp-json\/wp\/v2\/media\/23504"}],"wp:attachment":[{"href":"https:\/\/open.money\/blog\/wp-json\/wp\/v2\/media?parent=23503"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/open.money\/blog\/wp-json\/wp\/v2\/categories?post=23503"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/open.money\/blog\/wp-json\/wp\/v2\/tags?post=23503"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}