GST Articles
GST Late Fee Waiver: Relief for Small Taxpayers
The 57th GST Council has recommended that small taxpayers (turnover up to ₹5 crore) pay zero late fee if a delayed GSTR-3B is filed by the end of the same month...
GSTR-3B Correction Facility Return Coming Soon!
16 October 2026
3379 Views
The GST Council has proposed several changes to correct errors and reduce mismatches in tax liability and Input Tax Credit (ITC) in GSTR-3B returns from April 2...
Withdrawal Without Liberty Ends The Writ Remedy On The Same Cause
16 October 2026
84 Views
Orissa High Court rules that a third writ cannot challenge the same GST order after withdrawal without liberty, highlighting the impact of successive petitions, delay and Section 107 appeal limitation.
April 2027 GST Return Reforms: Technical Analysis of the Proposed Real-Time ITC Reconciliation Mechanism
Explore the proposed GST return filing and ITC reconciliation reforms from April 1, 2027, including real-time invoice matching, automated credit verification, vendor compliance, and GST practitioner action plans.
GST Refund Process Updated: Check Out the Major Changes
The 57th GST Council meeting (8 October 2026) recommended making GST refunds faster and largely system-driven. The main proposals are automatic refunds of exces...
Merely Calling GST Confiscation Unlawful Cannot Replace the Statutory Appeal
15 October 2026
49 Views
The Gujarat High Court in Shreeji Steel v. State Tax Officer held that allegations of lack of jurisdiction, bias or violation of natural justice must be supported by facts and legal grounds. Where the statutory appeal under Section 107 of the CGST Act is available, writ intervention requires established exceptional circumstances.
How GST Filing Software Simplifies GSTR-1 and GSTR-3B Filing
Learn how GST filing software simplifies GSTR-1 and GSTR-3B preparation through automated invoice management, tax calculations, error detection, and efficient GST compliance.
Section 67(2) Is Not A General Warrant To Seize Unexplained Cash
14 October 2026
55 Views
Section 67(2) of the CGST Act does not grant GST officers unrestricted powers to seize unexplained cash. Understand the legal limits on cash seizure, key court rulings, and safeguards against arbitrary GST action.
57th GST Council Meeting: Key Recommendations and What They Mean
Explore the 57th GST Council Meeting’s key recommendations on GST registration, ITC, refunds, penalties, prosecution and compliance reforms, and their impact on taxpayers and businesses.
Stock Variation Cannot Become A Confiscation Shortcut
13 October 2026
60 Views
GSTAT ruled that excess or unaccounted stock found during a survey cannot automatically trigger confiscation under Section 130 of the CGST Act. The Department must follow Sections 73 or 74 for tax determination, and a fine in lieu of confiscation cannot survive without valid confiscation proceedings.
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