GST Articles

Deal with GST UPI Mismatch Notices: Your Guide

Posted by Vaibhav Singh 29 November 2025 1912 Views

Confused by GST UPI mismatch notices? Learn how to reconcile, defend your business, and avoid penalties. Get expert advice now.

Can GST Units Transfer Compensation Cess ITC? Explained

Posted by Raj Jaggi

27 November 2025 593 Views

Discover if one GST unit can transfer Compensation Cess ITC to another. Learn about legal requirements, deadlines, and risks before 22nd September 2025.

GSTR-9 Filing FY 2024-25: Mandatory & Optional Fields

Posted by CA Amit Harkhani 27 November 2025 6083 Views

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?

Posted by Poojitha Raam Vinay 24 November 2025 1827 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 1149 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

Posted by Raj Jaggi

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

Posted by AISHWARYA PAWAR 22 November 2025 868 Views

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?

Posted by Vivek Jalan 22 November 2025 2669 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.

GST Nil Returns: Avoid Penalties & Late Fees

Posted by Kapil kumar 21 November 2025 7462 Views

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

Posted by Vivek Jalan 26 November 2025 6993 Views

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.