GST Articles

Can One GST Unit Transfer Compensation Cess ITC to Another?

Posted by Raj Jaggi

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.

GSTR-9 Filing for FY 2024-25: Mandatory Data You Must Fill & Optional Fields Explained

Posted by CA Amit Harkhani 27 November 2025 5990 Views

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.

Taxpayers Face Heat Over GSTR-3B Ineligible ITC Reporting: Circular 170 in Focus

Posted by Vivek Jalan 26 November 2025 6866 Views

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.

Bank Account Frozen by GST Department: How to Respond?

Posted by Poojitha Raam Vinay

24 November 2025 1515 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.

Adjustment versus Refund of Excess GST Paid: Legal Position under Sections 39(9) and 54 of the CGST Act, 2017

Posted by Raj Jaggi

24 November 2025 904 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.

GST Notice Service Under Section 169: When Does Portal Upload Become Insufficient?

Posted by Vivek Jalan 22 November 2025 2497 Views

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.

Decoding GSTR-9: Understanding Applicability, Exemptions and Key Compliance Points

Posted by AISHWARYA PAWAR 22 November 2025 745 Views

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.

Prudent Use of AI in GST

Posted by Raj Jaggi

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 ...

Penalties and Late Fees for Not Filing GST NIL Returns on Time

Posted by Kapil kumar 21 November 2025 7228 Views

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

Short SCN Response Time Leads to Quashing of GST Demand Order Under Section 75(4)

Posted by Vivek Jalan 19 November 2025 704 Views

A GST demand order passed without granting a personal hearing violates Section 75(4) of the CGST Act and the principles of natural justice, as reaffirmed by the Gauhati High Court in Diganta Kumar Deka v. State of Assam. The court set aside the DRC-07 order and allowed de-novo proceedings with adjusted limitation.