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Explains the legal significance of GST Dashboard modules, electronic ledgers, notices, returns, refunds and compliance under the CGST Act and Rules.
This article explains the twelve most common reasons for GST Show Cause Notices, the applicable legal provisions, available taxpayer defenses, and the importance of natural justice.
Learn the statutory framework governing GST refunds under Section 54 of the CGST Act, including eligibility, filing procedures, documentation, and timelines. The guide explains the key conditions for securing legitimate refunds.
This guide compares the Old and New Tax Regimes, explaining differences in deductions, exemptions, home loan benefits, and standard deductions. It emphasizes that taxpayers should compare both regimes before filing their income tax return.
The Bombay High Court held that a single show cause notice covering multiple financial years under Section 74 of the CGST Act was without jurisdiction. It quashed the show cause notice, adjudication order, and recovery proceedings, while permitting fresh notices for individual financial years if otherwise permissible in law.
The article explains that taxpayers with orders communicated before 1 April 2026 must file GSTAT appeals by 30 June 2026 to preserve their statutory rights.
The issue was whether ITC could be denied solely because the taxpayer failed to produce lorry receipts and weighment slips despite possessing tax invoices and dealing with a registered supplier.
The Rajasthan High Court held that a taxpayer who defaults in filing GST returns in one State cannot obtain fresh registration in another State. The ruling reinforces that GST compliance obligations have nationwide implications.
The article explains the crucial distinction between GST Credit Notes and Commercial Credit Notes. Once the Section 34 deadline expires, tax liability cannot be reduced even if commercial settlements occur later.
The article explains when ITC must be reversed under GST law and highlights the interest and penalty consequences of failing to comply with reversal provisions.
