Articles by CA Varun Gupta

Specified Premises under GST for Hotels: Annexure VII, VIII & IX, Timelines and Rates

Posted by CA Varun Gupta 16 January 2026 3207 Views

GSTN Advisory dated 04.01.2026 enables online opt-in/opt-out declaration of hotel "Specified Premises" on GST Portal under Notification 05/2025-CTR. Explains Annexure VII, VIII & IX, timelines, portal process, and impact on GST rates - 18% with ITC vs 5% without ITC for restaurant services.

Section 10(10AA) Explained: Claiming Refund of Leave Encashment Tax Paid Before 1st April 2023

Posted by CA Varun Gupta 14 January 2026 2056 Views

Bank employees and PSU retirees can claim up to Rs 25 lakh tax exemption on leave encashment under Section 10(10AA). This article explains the revised limit, CBDT notifications, judicial views for pre-01.04.2023 cases, and practical refund options such as rectification, appeal, and condonation.

GST at 0.05% or 0.1% for Merchant Exporters: Eligibility, Conditions & Compliance Risks

Posted by CA Varun Gupta 10 January 2026 1502 Views

Detailed guide on concessional GST supplies to merchant exporters at 0.05% / 0.1% under Notifications 40/2017-CT and 41/2017-IGST. Covers eligibility, conditions, 90-day export rule, documentation, risks and supplier SOP.

GST Hard Validations: ITC Reclaim & RCM Blocking Explained

Posted by CA Varun Gupta 07 January 2026 5965 Views

Understand new GST hard validations for ITC reclaim and RCM. Learn how ledger balances will block GSTR-3B filing and ensure compliance.

Big Relief for GST Taxpayers: Section 16(5) Validation May Nullify ITC Time-Bar Demands

Posted by CA Varun Gupta 27 December 2025 12466 Views

Special procedure notified to rectify GST ITC demands raised solely due to Section 16(4) time limit, now validated under Sections 16(5) and 16(6). Explains legislative background, Delhi Notification 22/2024, eligibility, timelines, limitations, and no-refund caveat for FY 2017-18 to FY 2020-21 cases.

Complete Guide to the New GST Registration Process under Rule 14A

Posted by CA Varun Gupta 06 November 2025 7263 Views

The new Rule 14A under GST simplifies registration for taxpayers. This guide covers eligibility, documentation, application steps and the latest CBIC notification for smooth GST registration.

Easier GST Registration: Auto Approval in 3 Days

Posted by CA Varun Gupta 04 November 2025 3394 Views

Discover the Simplified GST Registration Scheme! Get auto-approval in 3 days for low-risk businesses with B2B output tax under Rs 2.5 lakh. Learn more now!

Mistake in ITR? Rectify Under Section 154

Posted by CA Varun Gupta 04 October 2025 1626 Views

Made a mistake in your ITR filing? Learn how to rectify it using Section 154 of the Income-tax Act. Step-by-step guide for correction.

GST Notification No. 9/2025: Complete HSN-Wise Rate Schedule Effective from September 22, 2025

Posted by CA Varun Gupta 22 September 2025 40512 Views

GST Notification No. 9/2025-CT(Rate) consolidates all HSN-wise GST rates into one framework, effective September 22, 2025. Check new schedules, slabs and compliance details.

Revise Your ITR: Correct Mistakes with Section 139(5)

Posted by CA Varun Gupta 20 September 2025 305 Views

Forgot to claim deductions or filed wrong ITR? Learn how to correct your tax return using a Revised Return u/s 139(5) within the specified time limits.