GST Articles


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

Posted by CA Varun Gupta pro badge 27 December 2025 12557 Views

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 Due Date FY 2024-25: Extended Deadline

Posted by Poojitha Raam Vinay 26 December 2025 73934 Views

Discover the final extended due date for GSTR-9C for FY 2024-25. Learn who needs to file and the penalties for late submission.



Understanding GST Assessments: Types & Procedures

Posted by Rajagopal K 24 December 2025 1740 Views

Explore the different types of GST assessments, from self-assessment to best judgement and summary assessments. Learn how tax liabilities are determined under GST law.



Supreme Court: Hostel Rent Exempt from GST

Posted by Bimal Jain 22 December 2025 4082 Views

The Supreme Court has ruled that renting residential premises for hostels is exempt from GST. Learn how this decision impacts student and working professional accommodation.



GST Search & Seizure: Release, Disposal & Final Steps

Posted by Raj Jaggi pro badge 22 December 2025 223 Views

Discover the concluding phase of GST search and seizure: provisional release, disposal of perishable goods, and return of documents. Learn about your rights.



GST Relief: Buyers Protected from Supplier GST Flaws

Posted by CS Lalit Rajput 22 December 2025 3565 Views

Learn how the Calcutta High Court protects genuine buyers from GST flaws due to supplier retrospective cancellations. Get key case insights now.



GST Search & Seizure: Beyond Inspection Under CGST Act

Posted by Raj Jaggi pro badge 20 December 2025 200 Views

Discover the legal framework for GST search & seizure under CGST Act Sections 67(2)-67(5). Understand your rights & obligations.



GST Scrutiny Under Section 61: Compulsory or Not?

Posted by Affluence Advisory 22 December 2025 186 Views

Is GST scrutiny under Section 61 compulsory? Explore the differing judicial views and understand the implications for taxpayers and authorities.



GSTR-9 & GSTR-9C FAQs FY 2024-25: Your Guide

Posted by Shivani 18 December 2025 2013 Views

Confused by GSTR-9 and GSTR-9C for FY 2024-25? Get clear answers on ITC, auto-population, and new tables from the latest GSTN FAQs. File with confidence!



GST Inspection: Understanding Section 67 & Your Rights

Posted by Raj Jaggi pro badge 18 December 2025 514 Views

Demystify GST inspections under Section 67. Learn about 'reason to believe', procedures, and safeguards to replace fear with informed understanding.




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