GST Articles

GST Continuous Supply: Time & Rate Changes Explained

Posted by Raj Jaggi

02 December 2025 242 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

Posted by Mitali

29 November 2025 4549 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

Posted by Raj Jaggi

01 December 2025 403 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

Posted by Vaibhav Singh 29 November 2025 1913 Views

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

Posted by Raj Jaggi

27 November 2025 595 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

Posted by CA Amit Harkhani 27 November 2025 6088 Views

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?

Posted by Poojitha Raam Vinay 24 November 2025 1832 Views

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

Posted by Raj Jaggi

24 November 2025 1156 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.