Articles by CA Varun Gupta
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GSTAT Appeal Filing Deadline 30th June 2026 vs Scrutiny Relaxation Till 31st Dec 2026: Real Benefit for Taxpayers
08 June 2026
4733 Views
GSTAT extends relaxed GSTAT appeal filing scrutiny guidelines till 31 December 2026. Know why this is not an extension of the GSTAT appeal deadline, the significance of 30 June 2026, limitation rules under Section 112 of the CGST Act and key compliance requirements for taxpayers filing GST appeals.
How Virtual CFO Services Help SMEs and Growing Businesses Improve Financial Control, Compliance, Cash Flow and Business Growth
06 June 2026
88 Views
Learn what a Virtual CFO is, how it differs from traditional accounting, and why businesses need strategic financial oversight. Discover how Virtual CFO services improve cash flow, compliance, MIS reporting, profitability, internal controls, and business decision-making while providing CFO-level expertise at a cost-effective price.
Rule 42 and Rule 43 of CGST Rules: How to Avoid GST Notices on Proportionate ITC Reversal
05 June 2026
5703 Views
Understand Rule 42 and Rule 43 of GST with practical examples, formulas, ITC reversal calculations, GSTR-3B reporting, annual adjustments, common audit mistakes, and compliance requirements for inputs, input services, and capital goods
Foreign Assets, RSUs and Foreign Bank Accounts in ITR: Schedule FA Reporting, Notices and Penalty Explained
03 June 2026
1437 Views
Foreign assets in ITR? Understand Schedule FA disclosure rules for foreign bank accounts, RSUs, ESOPs, overseas investments, Form 67, and penalties for non-reporting in AY 2026-27.
Section 87A and Section 156 Rebate Explained: Why Tax May Still Be Payable Below Rs 12 Lakh
02 June 2026
4601 Views
Why are some taxpayers receiving tax demands despite income below Rs 12 lakh? Learn how Section 87A rebate works, the role of Section 156, and situations where tax may still be payable.
How to Avoid Higher Circle Rate Addition When Agreement Date Is Earlier Than Registration Date
01 June 2026
1002 Views
Learn how agreement-date stamp duty value can be adopted instead of registration-date value under Sections 50C, 43CA, and 56(2)(x). Understand payment conditions, 110% safe harbour, buyer-seller implications, practical examples, and key judicial rulings.
Special Timeline for Backlog / Old GSTAT Appeals: Legal Position, Practical Impact and Filing Strategy
07 May 2026
116 Views
Learn about the extended deadline for filing delayed GSTAT appeals under GST. Understand Notification S.O. 4220(E), the special filing window up to 30.06.2026, limitation rules, pre-deposit requirements, filing procedure and key compliance steps for pending GST Appellate Tribunal appeals.
GST Tribunal Appeal Rules 2026: Section 112, Pre-Deposit & Filing Procedure
02 May 2026
3872 Views
Comprehensive guide to GSTAT appeals under Section 112 of CGST Act. Learn eligibility, time limits, pre-deposit rules, filing process, documents required, and key 2026 deadlines for GST Tribunal appeals.
Penalty-Only GST Orders? Pre-Deposit Rules under Section 112(8) Explained
01 May 2026
1601 Views
Understand GSTAT appeal pre-deposit rules under Sections 112(8) & 112(9) of the CGST Act. Learn calculation of admitted amount, disputed tax, penalty-only cases and automatic stay of recovery with practical examples.
Section 378 of Income Tax Act, 2025: Complete Guide on Revision of Other Orders & Assessee Relief
20 April 2026
1393 Views
A detailed guide to Section 378 of the Income-tax Act, 2025 and its linkage with Section 264 of the 1961 Act. Understand assessee-friendly revision, key differences with Section 377, time limits, appeal restrictions, and when to use this beneficial remedy for tax relief and corrections.
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