Articles by CA Varun Gupta

CBDT Circular 10/2025: Relief for Invalid ITRs Filed for AY 2023-24

CA Varun Gupta 01 August 2025 at 08:34

CBDT Circular 10/2025 allows reprocessing of invalid ITRs filed till Mar 31, 2024, enabling refunds with interest, subject to PAN-Aadhaar linkage compliance.

CBDT Interest Waiver under Section 201(1A)(ii)/206C(7): Time-Bound Relief for TDS/TCS Defaults Due to Technical Glitches

CA Varun Gupta 28 July 2025 at 08:30

This article analyses the legal framework, compliance requirements, and strategic roadmap for deductors/collectors and tax professionals to utilise this waiver facility effectively.

CBDT Circular 9/2025: PAN-Aadhaar Linking Relief for TDS/TCS Defaults Explained

CA Varun Gupta 25 July 2025 at 08:36

This Circular aims to address a recurring grievance wherein system-generated demands were raised under Sections 200A and 206CB of the Income-tax Act, 1961, for short deduction or short collection of tax, even though the deductee's/collectee's PAN became operative shortly after the transaction

CBDT Circular 07/2025: Extended Deadline for Processing Condoned ITRs Where Refund Not Received

CA Varun Gupta 24 July 2025 at 08:40

This article focuses on a specific practical issue: what happens after condonation is granted and the return is filed?

Critical Legal Role of DIN under GST: CBIC Circulars, Compliance Requirements & Clarification on DIN vs RFN

CA Varun Gupta 17 July 2025 at 08:39

This article provides a comprehensive and chronological analysis of the DIN framework-from its inception through Circular No. 122/41/2019-GST to the most recent clarification under Circular No. 249/06/2025-GST.

Mandatory Virtual Personal Hearings under Delhi, Natural Justice & Compliance under Sections 75(4), 107(8) and 126(3)

CA Varun Gupta 10 July 2025 at 08:29

1. Legislative Background and ObjectivesThe Delhi GST Department has recently taken a significant step forward in ensuring procedural fairness and digital compl..

Section 143(2) Income Tax Notice for AY 2024-25: Scrutiny Assessment, Faceless Process & Deadlines Explained

CA Varun Gupta 30 June 2025 at 08:41

Income Tax Notice u/s 143(2) for AY 2024-25: Scrutiny Assessment, Faceless Procedure, Time Limits & Professional Help Explained

Tax Rules for Freelancers in FY 2025-26: ITR Filing, TDS and GST Compliance

CA Varun Gupta 20 June 2025 at 08:29

Discover essential Income Tax and GST compliance tips for freelancers in India for FY 2025-26. Learn about Section 44ADA, 44AD, TDS rules, ITR filing, and smart tax-saving strategies tailored for self-employed professionals.

GST Compliance for Freelancers in India: Common Mistakes and How to Avoid Them

CA Varun Gupta 17 June 2025 at 08:48

This article highlights the most common compliance mistakes made by Indian freelancers under the GST law and provides clear guidance on how to ensure lawful compliance.

LUT under GST for Export of Services - Complete Guide to Zero-Rated Supply Compliance, Rule 96A Conditions & RFD-11 Filing

CA Varun Gupta 16 June 2025 at 08:32

This article provides a comprehensive overview of "Export of Services" under the GST regime, with a focus on the legal definition, compliance requirements, and the mechanism of filing Letter of Undertaking (LUT) for exporting without payment of IGST.