Articles by CA Varun Gupta
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Lower / Nil TDS Certificate for NRI Payments: Form 128, Form 129, PAN Requirement, Procedure and Benefits
04 July 2026
321 Views
Understand Form 128, Form 129, PAN requirements, Form 15CA/15CB, and lower or nil TDS certificates for NRI payments under the Income-tax Act, 2025.
CBDT CS 04 Scrutiny Guidelines 2026-27: Trust Registration, 12AB Renewal, ITR-7 and Form 10BD Compliance
02 July 2026
110 Views
CBDT's CS 04 scrutiny guidelines for FY 2026-27 focus on trusts, NGOs, educational and charitable institutions claiming exemption in ITR-7 despite issues in registration, approval, renewal, cancellation, or withdrawal under Sections 12A, 12AB, 10(23C), and 35.
NRI ITR Filing in India: Complete Guide on Taxable Income, TDS Refund, DTAA and NRO/NRE Accounts
27 June 2026
4369 Views
Understand NRI ITR filing, TDS refunds, PAN requirements, DTAA benefits, taxable income, bank account rules, deductions and common tax compliance issues in India.
F&O, Intraday and Share Trading Losses: How to Claim Maximum Tax Benefit Through ITR-3, Set-off and Carry Forward
26 June 2026
4988 Views
Learn how to report F&O, intraday and share market losses in ITR-3, calculate turnover, determine tax audit applicability, and carry forward losses correctly.
GSTAT Appeal Deadline: Why 30th June 2026 Should Not Be Missed
24 June 2026
1250 Views
Backlog GSTAT appeals communicated before 01.04.2026 must be filed by 30.06.2026. Understand the correct limitation period, condonation provisions, pre-deposit requirements, recovery risks, and why 31.12.2026 is not an extension of the statutory appeal deadline.
Invoice Not Reflecting in GSTR-2B: What Action Should the Buyer Take to Protect ITC?
19 June 2026
1726 Views
Learn what to do when a GST purchase invoice is not reflecting in GSTR-2B. Understand ITC eligibility, legal provisions, supplier correction process, IMS impact, complaint options, Section 16(4) timelines, and practical steps to safeguard input tax credit under GST.
Tax Evasion through Shell Companies under Income Tax and GST
18 June 2026
312 Views
Understand the tax implications of shell companies, accommodation entries, fake invoices, and bogus ITC under Income Tax and GST laws, including notices, penalties, and compliance requirements.
Form 10BD Filing Guide 2026: Due Date, Revised Return, Penalties & Form 10BE Explained
16 June 2026
272 Views
Form 10BD Filing Guide 2026: Learn applicability, due date, late fees, penalties, revised Form 10BD, Form 10BE issuance, donor reporting, anonymous donations, audit reconciliation with Form 10B/10BB, and key provisions under the Income-tax Act, 1961 and Income-tax Act, 2025.
GST Registration Cannot Be Cancelled for Closed Premises Alone
10 June 2026
9230 Views
GST registration cannot be cancelled merely because business premises were found closed during a physical inspection. Learn the legal provisions under Section 29 of the CGST Act, Rules 21, 21A, 22 and 25, mandatory procedures, taxpayer rights, REG-30 requirements and how to challenge arbitrary GST registration cancellation orders.
Transfer of Going Concern under GST: How GST Exemption Applies but ITC Reversal and Documentation Still Matter
09 June 2026
1529 Views
Understand the GST treatment of transfer of a business as a going concern, including exemption conditions, ITC-02 compliance, registration requirements, Rule 42/43 ITC reversal, documentation safeguards, valuation issues, and key precautions to avoid GST disputes during business transfers, slump sales, mergers, demergers and business restructurings.
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