GST Articles

FM tables Two New bill For Cigarettes, Pan Masala And Gutkha

Mitali 01 December 2025 at 16:43

Finance Minister tabled two new bills and proposes new excise levies on cigarettes, pan masala and gutkha, keeping tobacco taxes high.

The Rs 500 Exemption Illusion: When a Concert Ticket turns into a Taxable Symphony

Raj Jaggi 01 December 2025 at 06:47

Explore how a Rs 570 concert ticket lost GST exemption, why joint invoicing is invalid under GST law and how Section 15 fixes the true transaction value.

New Tax Slab For Senior Citizens AY 2026-27

Mitali 29 November 2025 at 15:47

Know income tax rules for senior citizens AY 2026-27 with slabs, exemptions, special rates for gains or lottery.

How to deal with GST UPI Mismatch Notices

Vaibhav Singh 29 November 2025 at 06:17

UPI-GST mismatch notices are rising as tax officers compare digital payment data with GST returns. Learn why UPI settlements cannot be treated as turnover, the legal flaws in such notices, and how businesses can prepare reconciliations and defend themselves effectively.

Can One GST Unit Transfer Compensation Cess ITC to Another?

Raj Jaggi 27 November 2025 at 09:56

Explore whether one GST registration can pass Compensation Cess ITC to another, the impact of 22.09.2025, and the risks of artificial or fake invoices.

GSTR-9 Filing for FY 2024-25: Mandatory Data You Must Fill & Optional Fields Explained

CA Amit Harkhani 27 November 2025 at 06:09

Understand the mandatory and optional data requirements for filing GSTR-9 for FY 2024-25. This guide breaks down the details taxpayers must report, optional fields, key disclosures, and common mistakes to avoid for accurate annual GST return filing.

Taxpayers Face Heat Over GSTR-3B Ineligible ITC Reporting: Circular 170 in Focus

Vivek Jalan 26 November 2025 at 06:21

A detailed analysis of GST implications arising from Circular No. 170/02/2022, highlighting state-wise SGST notices, ITC reversal and disclosure requirements, time-bar challenges u/s 16(4), rectification limits under Section 39(9), and the growing importance of accurate GSTR-3B reporting to avoid litigation and penalties.

Bank Account Frozen by GST Department: How to Respond?

Poojitha Raam Vinay 24 November 2025 at 16:50

Learn how provisional attachment under Rule 159 read with Section 83 of the CGST Act works, why GST officers freeze bank accounts, common triggers, how to check DRC-22 orders, and the complete step-by-step process to file objections (DRC-22A) and get your bank account unfrozen quickly.

Adjustment versus Refund of Excess GST Paid: Legal Position under Sections 39(9) and 54 of the CGST Act, 2017

Raj Jaggi 24 November 2025 at 10:13

Discover how excess GST paid in previous years can be handled under the CGST Act, 2017. Understand limitations on rectifying past returns, why adjustments against current liabilities are not permitted, and how refunds under Section 54(1) and constitutional protections under Article 265 provide the only legal remedy for taxpayers who detect overpayments belatedly.

GST Notice Service Under Section 169: When Does Portal Upload Become Insufficient?

Vivek Jalan 22 November 2025 at 06:33

The Madras High Court set aside a GST assessment after finding that portal-only notice service was ineffective. Learn what Section 169 mandates, why repeated portal notices aren't enough, and how taxpayers can avoid ex parte orders amid upcoming pre-deposit requirements.