GST Articles

GST Audit Triggers 2025-26: DGGI Focus Areas Revealed

Posted by Chaitra Seetharam 12 November 2025 12 Views

Discover the key GST audit triggers for FY 2025-26. Learn what the DGGI is scrutinising, from e-invoicing to ITC claims, and ensure your business stays compliant.

GST Appellate Tribunal: Eligibility, Powers & Duties Explained

Posted by Chaitra Seetharam 08 November 2025 18 Views

Understand the GST Appellate Tribunal (GSTAT): eligibility for members, its powers, duties, and appeal procedures. Learn how GSTAT resolves GST disputes.

Virtual Office GST Registration: Avoid Common Mistakes

Posted by LaxmiKant Palla 08 November 2025 612 Views

Registering for GST with a virtual office? Avoid common mistakes like unqualified providers, incorrect addresses, and missing documents for a smooth approval.

SC Ruling: ITC Cannot Be Denied When Seller's Registration Is Cancelled After Sale

Posted by CA.Sangam Aggarwal 07 November 2025 6741 Views

The Supreme Court in Commissioner of Trade and Tax, Delhi v. M/s Shanti Kiran India (P) Ltd. (2025) upheld that bona fide purchasers cannot be denied Input Tax Credit (ITC) under the DVAT Act merely because the selling dealer failed to deposit tax.

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

Posted by CA Varun Gupta 06 November 2025 7234 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.

GST 2.0 Reform: New Rates & Exemptions from Sept 22, 2025

Posted by Bimal Jain 05 November 2025 450 Views

Discover the GST 2.0 Next Generation Reform effective September 22, 2025. Learn about streamlined notifications for GST rates and exemptions.

Rule 14A GST Registration: Is It Truly Simple?

Posted by Sunil Sharma 05 November 2025 3131 Views

Explore the complexities of CGST Rule 14A's 'simplified' GST registration. Discover its flaws, operational issues, and recommendations for improvement.

GST Registration India: When is it Mandatory?

Posted by CA Prabhakar Gupta 05 November 2025 221 Views

Discover when GST registration is mandatory in India. Learn about turnover thresholds, inter-state sales, online sellers, and more. Stay compliant!

Avoid GST & Income Tax Filing Errors: A Guide

Posted by Kapil kumar 05 November 2025 937 Views

Discover common GST registration and income tax filing errors in India. Learn how to prevent mistakes, ensure compliance, and avoid penalties. File accurately!