GST Articles

Big Relief for GST Taxpayers: Section 16(5) Validation May Nullify ITC Time-Bar Demands

Posted by CA Varun Gupta

27 December 2025 12407 Views

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.

GSTR-3B Late Filing: Get Ready for Rs.50,000 Penalty!

Posted by Mitali 26 December 2025 2 Views

If you have filed your GSTR-3B even 1-day delay now it may lead to Rs. 50,000 penalty notices u/s 125, in addition to late fees and interest.

GSTR-9C: Final Extended Due Date For FY 2024-25

Posted by Poojitha Raam Vinay

26 December 2025 73844 Views

Get insights on GSTR-9C meaning, final due date, turnover limits, Penalty for Late Filing and Documents Required.

Different types of GST Assessments

Posted by Rajagopal K 24 December 2025 1714 Views

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

Posted by Bimal Jain 22 December 2025 4020 Views

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

Posted by Raj Jaggi

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

Posted by CS Lalit Rajput 22 December 2025 3497 Views

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.