GST Articles

When Observation Is Not Enough: Transition from Inspection to Search and Seizure (Part II)

Posted by Raj Jaggi

20 December 2025 157 Views

A detailed guide to GST search and seizure under Section 67(2), covering legal safeguards, procedural discipline, and key court rulings.

Consolidated FAQs on GSTR-9 and GSTR-9C for FY 2024-25

Posted by Shivani 18 December 2025 1916 Views

GSTN releases consolidated FAQs on GSTR-9 & GSTR-9C for FY 2024-25, clarifying ITC reporting, auto-population, reversals, reclaims, late fees and new table changes.

Inspection under GST - When the Law Observes Before it Acts

Posted by Raj Jaggi

18 December 2025 423 Views

From fear to clarity, understand GST inspection, search and seizure under Section 67, its purpose, safeguards, procedures and how knowledge replaces anxiety.

Extended Final Date To File GSTR 9 For FY 2024-25

Posted by Ayush 16 December 2025 60338 Views

Latest update on GSTR-9 filing deadline. Find out if the government has announced any extensions.

GST Audit Checklist

Posted by CA Amit Harkhani 16 December 2025 5509 Views

Comprehensive GST self-audit checklist covering registration, outward and inward supplies, ITC eligibility, exports, RCM, job work, Rule 42/43 reversals, Rule 86B and payment compliance to reduce GST risks.

Self-Audit Under GST - When You Listen To Yourself

Posted by Raj Jaggi

16 December 2025 601 Views

Explore the concept of self-audit under Section 44 of the CGST Act, how annual returns and reconciliation turn GST compliance into a journey of self-reflection, integrity, and voluntary discipline.

Departmental Audit And Special Audit Under GST - When The Law Listens

Posted by Raj Jaggi

15 December 2025 166 Views

Discover how GST law can be explained with simplicity and soul, inspired by Anand Bakshi's timeless lyrics. This article explores Departmental Audit and Special Audit under GST in a warm, relatable style that makes complex provisions feel human, meaningful, and easy to understand.

Six Types Of Assessment Under GST - From Self-Belief To Summary Action

Posted by Raj Jaggi

15 December 2025 287 Views

An author's reflective note on a GST article that humanises tax assessments, blending law with ethics, life lessons, and poetry to present GST compliance as a journey of trust, integrity, and personal growth rather than fear.

File GSTR‑9 Yourself: Just Focus Only on These Mandatory Tables

Posted by Mitali 13 December 2025 716 Views

File GSTR‑9 yourself in minutes with this table‑wise breakup of mandatory and optional disclosures for FY 2024‑25.

How Long Must You Keep Your Books Of Accounts Under GST

Posted by Raj Jaggi

11 December 2025 13349 Views

A comprehensive guide to GST record-keeping under Sections 35 & 36 and Rules 56–58, covering documentation, retention timelines, compliance duties, and audit implications.