Articles by CA Varun Gupta

Online Condonation of Delay for Form 9A, Form 10, Form 10B & Form 10BB: Portal Process, Rules and Key Pitfalls

CA Varun Gupta 06 February 2026 at 07:14

The Income-tax Department has enabled an online Condonation Request module for statutory forms like Form 9A, 10, 10B and 10BB. This guide explains the legal framework, step-by-step portal process, authority limits, documentation checklist and key reasons applications get rejected.

Union Budget 2026: Customs & Trade Facilitation Amendments - Topic-wise Summary with Key Changes (Before vs After)

CA Varun Gupta 04 February 2026 at 08:26

Union Budget 2026 GST & IGST amendments explained with section-wise analysis, before–after comparison, effective dates, and practical impact on taxpayers and professionals.

Simplified GST Changes in Budget 2026: Finance Bill 2026 CGST and IGST Amendments

CA Varun Gupta 03 February 2026 at 08:24

Budget 2026 proposes key GST and IGST amendments via Finance Bill 2026, covering post-sale discounts, credit notes, refunds, advance rulings and intermediary POS rules.

Income Tax Amendments in Budget 2026: Topic-wise Summary of Key Proposals

CA Varun Gupta 02 February 2026 at 09:06

Topic-wise summary of key Direct Tax proposals in Union Budget 2026, covering Income-tax Act 2025, compliance simplification, TDS/TCS changes, penalties, capital markets, and global tax reforms.

How to Unfreeze a Bank Account Frozen/Attached Due to Income Tax Proceedings

CA Varun Gupta 31 January 2026 at 09:29

Bank account frozen by Income-tax Department? Learn legal grounds, Sections 226(3), 281B, 132(3), remedies, and step-by-step process to get accounts unfrozen.

Section 143(2) Scrutiny Notices 2025: Time-Bar Deadline, Foreign Remittance Triggers and Step-by-Step Resolution Guide

CA Varun Gupta 19 January 2026 at 06:50

Section 143(2) notices surged in June 2025 due to time-bar limits. Learn scrutiny reasons, foreign remittance triggers, and how to respond before 31.03.2026.

Specified Premises under GST for Hotels: Annexure VII, VIII & IX, Timelines and Rates

CA Varun Gupta 16 January 2026 at 06:54

GSTN Advisory dated 04.01.2026 enables online opt-in/opt-out declaration of hotel "Specified Premises" on GST Portal under Notification 05/2025-CTR. Explains Annexure VII, VIII & IX, timelines, portal process, and impact on GST rates - 18% with ITC vs 5% without ITC for restaurant services.

Section 10(10AA) Explained: Claiming Refund of Leave Encashment Tax Paid Before 1st April 2023

CA Varun Gupta 14 January 2026 at 07:43

Bank employees and PSU retirees can claim up to Rs 25 lakh tax exemption on leave encashment under Section 10(10AA). This article explains the revised limit, CBDT notifications, judicial views for pre-01.04.2023 cases, and practical refund options such as rectification, appeal, and condonation.

GST at 0.05% or 0.1% for Merchant Exporters: Eligibility, Conditions & Compliance Risks

CA Varun Gupta 10 January 2026 at 07:05

Detailed guide on concessional GST supplies to merchant exporters at 0.05% / 0.1% under Notifications 40/2017-CT and 41/2017-IGST. Covers eligibility, conditions, 90-day export rule, documentation, risks and supplier SOP.

GSTN Introduces Hard Validations: ITC Reclaim Ledger, RCM Liability & GSTR-3B Blocking Explained

CA Varun Gupta 07 January 2026 at 06:55

GSTN advisory dated 29 Dec 2025 explains hard validations for ITC reclaim ledger, RCM liability/ITC statement and cases where GSTR-3B filing will be blocked.