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GST Articles


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

Posted by Vivek Jalan 22 November 2025 2496 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 743 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 Jaggipro badge 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 7223 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.



How to Cancel GST Registration Online: Complete Step-by-Step Process

Posted by Kapil kumar 17 November 2025 1670 Views

If your business is closing, merging, or changing how it operates, you’ll need to cancel your GST registration. Doing this online is simple and helps you



Common Mistakes to Avoid While Filing GST LUT Application

Posted by Kapil kumar 14 November 2025 1651 Views

Learn how to file a GST Letter of Undertaking (LUT) correctly and avoid common mistakes that delay exports or cause compliance issues. Understand LUT meaning, eligibility, renewal rules, and expert filing support from Setindiabiz for seamless, error-free GST compliance.



Common Mistakes to Avoid When Using a Virtual Office for GST Registration

Posted by LaxmiKant Palla 08 November 2025 605 Views

Setting up a virtual office for GST registration can save cost and add credibility to your business but mistakes in address, documents, or provider choice can lead to rejection or penalties.



SC Ruling: ITC Cannot Be Denied When Seller's Registration Is Cancelled After Sale

Posted by CA.Sangam Aggarwal 07 November 2025 6631 Views

The Supreme Court in Commissioner of Trade and Tax, Delhi v. M/s Shanti Kiran India (P) Ltd. (2025) upheld that bona fide purchasers cannot be denied Input Tax Credit (ITC) under the DVAT Act merely because the selling dealer failed to deposit tax.



Complete Guide to the New GST Registration Process under Rule 14A

Posted by CA Varun Guptapro badge 06 November 2025 6982 Views

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.




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