Articles by CA Varun Gupta
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Section 143(2) Scrutiny Notices 2025: Time-Bar Deadline, Foreign Remittance Triggers and Step-by-Step Resolution Guide
CA Varun Gupta
19 January 2026 at 06:50
Section 143(2) notices surged in June 2025 due to time-bar limits. Learn scrutiny reasons, foreign remittance triggers, and how to respond before 31.03.2026.
Specified Premises under GST for Hotels: Annexure VII, VIII & IX, Timelines and Rates
CA Varun Gupta 16 January 2026 at 06:54
GSTN Advisory dated 04.01.2026 enables online opt-in/opt-out declaration of hotel "Specified Premises" on GST Portal under Notification 05/2025-CTR. Explains Annexure VII, VIII & IX, timelines, portal process, and impact on GST rates - 18% with ITC vs 5% without ITC for restaurant services.
Section 10(10AA) Explained: Claiming Refund of Leave Encashment Tax Paid Before 1st April 2023
CA Varun Gupta 14 January 2026 at 07:43
Bank employees and PSU retirees can claim up to Rs 25 lakh tax exemption on leave encashment under Section 10(10AA). This article explains the revised limit, CBDT notifications, judicial views for pre-01.04.2023 cases, and practical refund options such as rectification, appeal, and condonation.
GST at 0.05% or 0.1% for Merchant Exporters: Eligibility, Conditions & Compliance Risks
CA Varun Gupta 10 January 2026 at 07:05
Detailed guide on concessional GST supplies to merchant exporters at 0.05% / 0.1% under Notifications 40/2017-CT and 41/2017-IGST. Covers eligibility, conditions, 90-day export rule, documentation, risks and supplier SOP.
GSTN Introduces Hard Validations: ITC Reclaim Ledger, RCM Liability & GSTR-3B Blocking Explained
CA Varun Gupta 07 January 2026 at 06:55
GSTN advisory dated 29 Dec 2025 explains hard validations for ITC reclaim ledger, RCM liability/ITC statement and cases where GSTR-3B filing will be blocked.
Big Relief for GST Taxpayers: Section 16(5) Validation May Nullify ITC Time-Bar Demands
CA Varun Gupta 27 December 2025 at 06:45
Special procedure notified to rectify GST ITC demands raised solely due to Section 16(4) time limit, now validated under Sections 16(5) and 16(6). Explains legislative background, Delhi Notification 22/2024, eligibility, timelines, limitations, and no-refund caveat for FY 2017-18 to FY 2020-21 cases.
Complete Guide to the New GST Registration Process under Rule 14A
CA Varun Gupta 06 November 2025 at 06:47
The new Rule 14A under GST simplifies registration for taxpayers. This guide covers eligibility, documentation, application steps and the latest CBIC notification for smooth GST registration.
GST Registration Made Easier: Auto Approval Within 3 Days for Low-Risk Businesses Under Rs 2.5 Lakh B2B Output Tax
CA Varun Gupta 04 November 2025 at 06:34
The GST Council's Simplified GST Registration Scheme, effective 1 Nov 2025, enables 3-day auto-approval for low-risk taxpayers with B2B output tax ≤ Rs 2.5 lakh/month.
Made a Mistake in ITR Filing? Step-by-Step Guide to Rectification under Section 154
CA Varun Gupta 04 October 2025 at 06:40
Made a mistake in filing your ITR? Learn how to correct errors using Rectification of Return under Section 154 of the Income-tax Act, 1961. Understand timelines, procedure, common mistakes covered and remedies if rectification is rejected.
GST Notification No. 9/2025: Complete HSN-Wise Rate Schedule Effective from September 22, 2025
CA Varun Gupta 22 September 2025 at 08:24
GST Notification No. 9/2025-CT(Rate) consolidates all HSN-wise GST rates into one framework, effective September 22, 2025. Check new schedules, slabs and compliance details.
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