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Ca Maulik Jarecha

Latest Posts by Ca Maulik Jarecha

UPI Data & GST Notices: Legal Defenses for Traders

July 25, 2025 20907 Views 1 comment Print

Explore legal defenses for traders receiving GST notices based on UPI data. Understand aggregate turnover, natural justice, mens rea, and how to respond to potentially flawed tax demands.

GST Declaration Process for Hotel Accommodation & Restaurant Services

May 24, 2025 6642 Views 0 comment Print

The GST framework for hotel accommodation and restaurant services has been revised, effective April 1, 2025, as per Notification No. 05/2025 – Central Tax (Rate). The concept of “declared tariff” is replaced with actual transaction value for determining GST rates. Hotels offering accommodation above ₹7,500 per day are automatically classified as “specified premises,” enabling them […]

GST on Sale of Developed PLOT: CBIC Clarifications vs. AAR Gujarat Rulings

May 18, 2025 6174 Views 0 comment Print

Navigate the complexities of GST on developed land sales in India, examining CBIC circulars, conflicting AAR/AAAR rulings, and developer recommendations.

Preparing for a GST Department Audit: Key Steps & Focus

May 14, 2025 2901 Views 0 comment Print

Learn the essential steps for GST audit preparation, including document review, return reconciliation, common auditor focus areas, and compliance checks.

Midnight Amendment for Bricks Manufacturer by GST

May 17, 2022 6507 Views 0 comment Print

Earlier Bricks manufacturer mostly take GST number as composition dealer & enjoy 1% tax, but now they have to pay 6% tax at least. Bricks manufacturer now not able to take composition number for GST

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