Articles by CA Varun Gupta
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Lower / Nil TDS Certificate for NRI Payments: Form 128, Form 129, PAN Requirement, Procedure and Benefits
Understand Form 128, Form 129, PAN requirements, Form 15CA/15CB, and lower or nil TDS certificates for NRI payments under the Income-tax Act, 2025.
CBDT CS 04 Scrutiny Guidelines 2026-27: Trust Registration, 12AB Renewal, ITR-7 and Form 10BD Compliance
CBDT's CS 04 scrutiny guidelines for FY 2026-27 focus on trusts, NGOs, educational and charitable institutions claiming exemption in ITR-7 despite issues in registration, approval, renewal, cancellation, or withdrawal under Sections 12A, 12AB, 10(23C), and 35.
NRI ITR Filing in India: Complete Guide on Taxable Income, TDS Refund, DTAA and NRO/NRE Accounts
Understand NRI ITR filing, TDS refunds, PAN requirements, DTAA benefits, taxable income, bank account rules, deductions and common tax compliance issues in India.
F&O, Intraday and Share Trading Losses: How to Claim Maximum Tax Benefit Through ITR-3, Set-off and Carry Forward
Learn how to report F&O, intraday and share market losses in ITR-3, calculate turnover, determine tax audit applicability, and carry forward losses correctly.
GSTAT Appeal Deadline: Why 30th June 2026 Should Not Be Missed
Backlog GSTAT appeals communicated before 01.04.2026 must be filed by 30.06.2026. Understand the correct limitation period, condonation provisions, pre-deposit requirements, recovery risks, and why 31.12.2026 is not an extension of the statutory appeal deadline.
Invoice Not Reflecting in GSTR-2B: What Action Should the Buyer Take to Protect ITC?
Learn what to do when a GST purchase invoice is not reflecting in GSTR-2B. Understand ITC eligibility, legal provisions, supplier correction process, IMS impact, complaint options, Section 16(4) timelines, and practical steps to safeguard input tax credit under GST.
Tax Evasion: Shell Companies, Income Tax & GST Explained
Understand tax evasion via shell companies under Income Tax & GST. Learn about notices, penalties, and crucial precautions to protect your business.
Form 10BD Filing Guide 2026: Due Date, Revised Return, Penalties & Form 10BE Explained
Form 10BD Filing Guide 2026: Learn applicability, due date, late fees, penalties, revised Form 10BD, Form 10BE issuance, donor reporting, anonymous donations, audit reconciliation with Form 10B/10BB, and key provisions under the Income-tax Act, 1961 and Income-tax Act, 2025.
GST Registration Cannot Be Cancelled for Closed Premises Alone
GST registration cannot be cancelled merely because business premises were found closed during a physical inspection. Learn the legal provisions under Section 29 of the CGST Act, Rules 21, 21A, 22 and 25, mandatory procedures, taxpayer rights, REG-30 requirements and how to challenge arbitrary GST registration cancellation orders.
GST Transfer of Going Concern: Exemption, ITC & Documentation
Understand GST exemption for Transfer of Going Concern. Learn about ITC reversal, documentation, and compliance for business transfers.
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