GST Articles
GST Litigation: Top Issues Causing Tax Disputes & Appeals
Understand the main causes of GST litigation in India, including ITC disputes, classification issues, and refund rejections. Learn how to avoid common tax appeals.
New Tax Bills for Cigarettes, Pan Masala & Gutkha
01 December 2025
325 Views
India introduces new tax bills for cigarettes, pan masala, and gutkha, shifting to specific excise duties and new cesses to maintain revenue and public health.
GST Continuous Supply: Time & Rate Changes Explained
02 December 2025
220 Views
Understand how GST rates change mid-contract for continuous supplies. Learn about invoicing, payment timing, and the 'majority rule' for tax liability.
Senior Citizen Tax Slabs AY 2026-27: New Rules Explained
29 November 2025
4537 Views
Discover the new tax slabs for senior citizens (AY 2026-27). Understand the new and old tax regimes, deductions, and benefits available. File your ITR correctly.
Rs 500 Exemption Illusion: Ticket Tax Explained
01 December 2025
381 Views
Discover how a Rs 500 concert ticket exemption can be an illusion. Learn about GST implications, invoicing rules, and correct tax liability for event tickets.
Deal with GST UPI Mismatch Notices: Your Guide
Confused by GST UPI mismatch notices? Learn how to reconcile, defend your business, and avoid penalties. Get expert advice now.
Can GST Units Transfer Compensation Cess ITC? Explained
27 November 2025
589 Views
Discover if one GST unit can transfer Compensation Cess ITC to another. Learn about legal requirements, deadlines, and risks before 22nd September 2025.
GSTR-9 Filing FY 2024-25: Mandatory & Optional Fields
Navigate GSTR-9 filing for FY 2024-25. Understand mandatory data, optional fields, and key requirements for accurate annual GST returns.
Bank Account Frozen by GST Department: How to Respond?
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
24 November 2025
1122 Views
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.
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