Articles by Leena Rachh

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GST Personal Hearing: Gujarat HC Rules Against Waiver by Click

Posted by Leena Rachh pro badge 09 May 2026 129 Views

Gujarat High Court rules personal hearing under GST Section 75(4) cannot be waived by selecting 'NO' in DRC-06. Learn why this judgment is crucial for natural justice.



Inverted Duty Structure Refunds: Your Practical GST Guide

Posted by Leena Rachh pro badge 08 January 2026 3417 Views

Understand Inverted Duty Structure (IDS) GST refunds. Learn eligibility, calculation, documentation & timelines for claiming your accumulated ITC.



GSTR 9 & 9C Amendments FY 2024-25: Key Changes

Posted by Leena Rachh pro badge 03 November 2025 768 Views

Discover major amendments to GSTR 9 & 9C for FY 2024-25. Learn about new tables, ITC reporting, and exemptions. File your annual returns accurately!




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