Articles by Leena Rachh
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GST Personal Hearing: Gujarat HC Rules Against Waiver by Click
Posted by Leena Rachh
09 May 2026
104 Views
09 May 2026
104 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.
Refunds under Inverted Duty Structure: A Practical Guide
Posted by Leena Rachh
08 January 2026
3242 Views
08 January 2026
3242 Views
Understand Inverted Duty Structure (IDS) refund under GST with this practical guide covering eligibility, Rule 89(5) calculation, documents, timelines and the 90% provisional refund applicable from October 2025.
GST Annual Returns in GSTR 9 and 9C: Discussion on major amendments FY 2024-25 onwards
Posted by Leena Rachh
03 November 2025
711 Views
03 November 2025
711 Views
The CBIC, via Notifications No. 13/2025-CT and 15/2025-CT dated September 17, 2025, has introduced key amendments to Forms GSTR-9 and GSTR-9C effective from FY 2024-25.
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