GST Articles
GSTR-9 Filing FY 2024-25: Mandatory & Optional Fields
Navigate GSTR-9 filing for FY 2024-25. Understand mandatory data, optional fields, and key requirements for accurate annual GST returns.
Bank Account Frozen by GST Department: How to Respond?
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
24 November 2025
1145 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.
AI in GST: Boost Efficiency, Not Judgment
21 November 2025
341 Views
Discover how AI can enhance GST processes, from speed to drafting. Learn its limitations and the crucial role of human wisdom for prudent use.
GSTR-9: Applicability, Exemptions & Filing Guide
Understand GSTR-9 applicability, exemptions, and key compliance points. Learn who needs to file and how to avoid late fees for FY 2024-25.
GST Notice Service Under Section 169: When Does Portal Upload Become Insufficient?
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.
GST Nil Returns: Avoid Penalties & Late Fees
Don't miss GST Nil Return deadlines! Learn why filing is mandatory, how to do it online, and the current late fees for GSTR-1 & GSTR-3B.
GSTR-3B Ineligible ITC Reporting: Circular 170 Explained
Understand the implications of Circular 170 on GSTR-3B ineligible ITC reporting. Learn how to avoid non-compliance and potential litigation with our expert guidance.
GST Demand Order Quashed: Short SCN Response Time
Discover how a short response time to a GST SCN can lead to a demand order being quashed. Learn about Section 75(4) and natural justice principles.
Cancel GST Registration Online: Step-by-Step Guide
Learn how to cancel your GST registration online with our easy step-by-step guide. Ensure compliance and complete the process smoothly.
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