UPI-GST mismatch notices are rising as tax officers compare digital payment data with GST returns. Learn why UPI settlements cannot be treated as turnover, the legal flaws in such notices, and how businesses can prepare reconciliations and defend themselves effectively.
27 November 2025
547 Views
Explore whether one GST registration can pass Compensation Cess ITC to another, the impact of 22.09.2025, and the risks of artificial or fake invoices.
Understand the mandatory and optional data requirements for filing GSTR-9 for FY 2024-25. This guide breaks down the details taxpayers must report, optional fields, key disclosures, and common mistakes to avoid for accurate annual GST return filing.
A detailed analysis of GST implications arising from Circular No. 170/02/2022, highlighting state-wise SGST notices, ITC reversal and disclosure requirements, time-bar challenges u/s 16(4), rectification limits under Section 39(9), and the growing importance of accurate GSTR-3B reporting to avoid litigation and penalties.
24 November 2025
1521 Views
Learn how provisional attachment under Rule 159 read with Section 83 of the CGST Act works, why GST officers freeze bank accounts, common triggers, how to check DRC-22 orders, and the complete step-by-step process to file objections (DRC-22A) and get your bank account unfrozen quickly.
24 November 2025
918 Views
Discover how excess GST paid in previous years can be handled under the CGST Act, 2017. Understand limitations on rectifying past returns, why adjustments against current liabilities are not permitted, and how refunds under Section 54(1) and constitutional protections under Article 265 provide the only legal remedy for taxpayers who detect overpayments belatedly.
The Madras High Court set aside a GST assessment after finding that portal-only notice service was ineffective. Learn what Section 169 mandates, why repeated portal notices aren't enough, and how taxpayers can avoid ex parte orders amid upcoming pre-deposit requirements.
A clear and concise guide to GSTR-9 for FY 2024-25. Understand who must file, exemptions, due dates, late fees, key checks before filing, and the difference between GSTR-9 and GSTR-9C.
21 November 2025
323 Views
WHEN AI SPEEDS UP, WISDOM MUST STEP UPArtificial Intelligence-often called A.I.-has had an incredible journey to become the amazing technology it is today. Its ...
Filing GST returns is mandatory even with zero sales or purchases. Learn what a GST Nil Return is, why it must be filed, how to file Nil GSTR-1 and GSTR-3B online, and the late fees for non-compliance
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
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