GST Articles
GSTR-9C: Final Extended Due Date For FY 2024-25
26 December 2025
73843 Views
Get insights on GSTR-9C meaning, final due date, turnover limits, Penalty for Late Filing and Documents Required.
Different types of GST Assessments
Assessment under GST explained with examples - self, provisional, scrutiny, best judgement and summary assessment under the CGST Act in a simple, practical manner.
Leasing of Residential Premises as Hostels: Supreme Court Settles the GST Exemption Debate
Supreme Court rules hostel accommodation qualifies as residential dwelling under GST, allowing exemption on rental income prior to July 2022 amendments.
Inspection, Search And Seizure Under GST: When The Law Learns To Let Go - Part III - The Concluding Part
22 December 2025
185 Views
An in-depth analysis of Section 67 of the CGST Act explaining provisional release, seizure limits, disposal of perishable goods, procedural safeguards, and how GST enforcement balances authority with fairness and due process.
Major GST Relief: Genuine Buyers Protected from Supplier GST Flaws
Calcutta High Court rules that Input Tax Credit cannot be denied to genuine buyers solely due to retrospective GST registration cancellation of suppliers, reinforcing protection for bona fide taxpayers.
Whether Scrutiny Under GST In Terms Of Section 61 Of CGST Act Is Compulsory
GST return scrutiny under Section 61 remains disputed. Read key High Court rulings on ASMT-10, taxpayer safeguards and direct SCN issuance.
When Observation Is Not Enough: Transition from Inspection to Search and Seizure (Part II)
20 December 2025
165 Views
A detailed guide to GST search and seizure under Section 67(2), covering legal safeguards, procedural discipline, and key court rulings.
ITC Reversal on Unsold Stock after 22 Sep 2025: With Example
ITC Reversal under GST - Know how to reverse ITC after new GST rate from September 2025. With practical advice and examples inside.
Section 16(4) of CGST Act: ITC Demand Order Rectification Now Enabled
Section 16(4) of CGST Act sets the time limit to claim input tax credit (ITC). Step-by-Step guide for taxpayers.
Consolidated FAQs on GSTR-9 and GSTR-9C for FY 2024-25
GSTN releases consolidated FAQs on GSTR-9 & GSTR-9C for FY 2024-25, clarifying ITC reporting, auto-population, reversals, reclaims, late fees and new table changes.
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