GST Articles

Whether Scrutiny Under GST In Terms Of Section 61 Of CGST Act Is Compulsory

Affluence Advisory 22 December 2025 at 06:41

GST return scrutiny under Section 61 remains disputed. Read key High Court rulings on ASMT-10, taxpayer safeguards and direct SCN issuance.

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

Raj Jaggi 20 December 2025 at 18:22

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

Shivani 18 December 2025 at 10:45

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

Raj Jaggi 18 December 2025 at 09:35

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

Ayush 16 December 2025 at 15:51

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

GST Audit Checklist

CA Amit Harkhani 16 December 2025 at 09:39

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

Raj Jaggi 16 December 2025 at 06:52

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

Raj Jaggi 15 December 2025 at 17:43

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

Raj Jaggi 15 December 2025 at 10:56

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.