GST Articles

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

CA Varun Gupta 27 December 2025 at 06:45

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.

GSTR-9C: Final Extended Due Date For FY 2024-25

Poojitha Raam Vinay 26 December 2025 at 11:13

Get insights on GSTR-9C meaning, final due date, turnover limits, Penalty for Late Filing and Documents Required.

Different types of GST Assessments

Rajagopal K 24 December 2025 at 06:50

Assessment under GST explained with examples - self, provisional, scrutiny, best judgement and summary assessment under the CGST Act in a simple, practical manner.

Leasing of Residential Premises as Hostels: Supreme Court Settles the GST Exemption Debate

Bimal Jain 22 December 2025 at 10:39

Supreme Court rules hostel accommodation qualifies as residential dwelling under GST, allowing exemption on rental income prior to July 2022 amendments.

Inspection, Search And Seizure Under GST: When The Law Learns To Let Go - Part III - The Concluding Part

Raj Jaggi 22 December 2025 at 10:38

An in-depth analysis of Section 67 of the CGST Act explaining provisional release, seizure limits, disposal of perishable goods, procedural safeguards, and how GST enforcement balances authority with fairness and due process.

Major GST Relief: Genuine Buyers Protected from Supplier GST Flaws

CS Lalit Rajput 22 December 2025 at 07:25

Calcutta High Court rules that Input Tax Credit cannot be denied to genuine buyers solely due to retrospective GST registration cancellation of suppliers, reinforcing protection for bona fide taxpayers.

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.