GST Articles

Invoice Missing in GSTR-2B? Buyer's Guide to ITC

Posted by CA Varun Gupta 19 June 2026 1897 Views

Invoice not in GSTR-2B? Learn crucial steps for buyers to protect Input Tax Credit (ITC), including supplier follow-up and legal actions.

DRC-01A Mandatory for 15% Penalty Under Section 74(5)

Posted by Raj Jaggi 18 June 2026 255 Views

Learn how the Allahabad High Court ruled that skipping DRC-01A denies the 15% penalty option under Section 74(5) of the CGST Act. Protect your rights.

Tax Evasion: Shell Companies, Income Tax & GST Explained

Posted by CA Varun Gupta 18 June 2026 370 Views

Understand tax evasion via shell companies under Income Tax & GST. Learn about notices, penalties, and crucial precautions to protect your business.

GST Job Work: Weak Records Trigger Tax Demand

Posted by Raj Jaggi 17 June 2026 248 Views

Learn how inadequate GST job work records can lead to significant tax demands and penalties. Discover best practices for compliance and documentation.

GST Arrest Notice: 7 Days' Safeguard, Not Blanket Protection

Posted by Raj Jaggi 16 June 2026 278 Views

Understand the Delhi High Court ruling on 7 days' notice before GST arrest. Learn how it balances enforcement with procedural fairness.

GST Compliance for SMEs: Avoid Penalties | Practical Guide

Posted by CA CS Nilay Shah 16 June 2026 490 Views

Master GST compliance for SMEs in India. Learn about registration, key returns (GSTR-1, 3B, 9), ITC, RCM, and practical steps to avoid penalties. Read our guide!

ITC Not Defeated by Non-Compliance Before April 2025

Posted by Raj Jaggi 15 June 2026 214 Views

Learn how the Kerala High Court ruled that bona fide Input Tax Credit (ITC) cannot be denied for non-compliance before April 2025. Understand the implications for your business.

Curative Petition Limits in GST Litigation: Finality Rules

Posted by Raj Jaggi 13 June 2026 262 Views

Understand the strict limits of curative petitions in GST litigation. Learn why finality in justice is crucial and how compliance failures can lead to penalties.

Quash Criminal Proceedings: No Tax Demand, No Prosecution

Posted by Raj Jaggi 13 June 2026 143 Views

Learn how a favourable tax adjudication ruling can lead to the quashing of criminal proceedings. Understand the principle of fairness in tax law.

GSTAT Appeals: A Practical Filing Guide to Pre-Deposit, Timelines and Procedure

Posted by CA Sundram Gupta, FCA 13 June 2026 1685 Views

Learn how to file a GSTAT appeal in 2026, including eligibility, bench selection, pre-deposit rules, filing fees, documentation, limitation periods and the crucial 30 June 2026 deadline for legacy GST disputes.