Articles by CA Varun Gupta
View Full Profile
Section 143(2) Scrutiny Notices 2025: Resolve by 31.03.2026
Understand Section 143(2) scrutiny notices for 2025, including time-bar deadlines and foreign remittance triggers. Get a step-by-step guide to resolution before 31.03.2026.
Specified Premises under GST for Hotels: Annexure VII, VIII & IX, Timelines and Rates
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
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
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.
GST Hard Validations: ITC Reclaim & RCM Blocking Explained
Understand new GST hard validations for ITC reclaim and RCM. Learn how ledger balances will block GSTR-3B filing and ensure compliance.
Big Relief for GST Taxpayers: Section 16(5) Validation May Nullify ITC Time-Bar Demands
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
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.
Easier GST Registration: Auto Approval in 3 Days
Discover the Simplified GST Registration Scheme! Get auto-approval in 3 days for low-risk businesses with B2B output tax under Rs 2.5 lakh. Learn more now!
Mistake in ITR? Rectify Under Section 154
Made a mistake in your ITR filing? Learn how to rectify it using Section 154 of the Income-tax Act. Step-by-step guide for correction.
GST Notification No. 9/2025: Complete HSN-Wise Rate Schedule Effective from September 22, 2025
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.
Popular Articles
- Senior Citizen Card 2026: Check Benefits and Who Can Apply?
- Income Tax Refund Status for AY 2026-27: How to Check Online?
- Income Tax Audit Last Date For The AY 2026-27
- Post Office MIS Scheme August 2026: Major Update For Joint Account Holders
- TDS on Commission For FY 2026-27: Latest Rules, Rates and Threshold Limits with Different Sections
- Post Office Monthly Income Scheme For Senior Citizens 2026: Latest Interest Rate With Tax Implications
- Tax Audit Under Section 44AB For AY 2026-27: Latest Rules with Due Date, Forms and Penalty
- Joint Bank Account Rules 2026: Know Before Adding Another Holder
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
CAclubindia
