Income-tax attachments can halt business and personal finances. Relief depends on identifying the correct legal trigger and pursuing the appropriate statutory remedy.
A surge in Section 143(2) notices was triggered by the June 2025 limitation deadline. This explains why cases were picked and how to respond effectively.
The GSTN now allows hotels to declare premises as “specified” online, determining whether restaurant services attract 18% GST with ITC or 5% without ITC. The move streamlines compliance and clarifies premises-wise classification.
This article explains the revised ₹25 lakh exemption limit under Section 10(10AA). The key takeaway is that while the benefit is clear for recent years, earlier cases require careful legal evaluation.
The issue is how suppliers can charge GST at 0.05% or 0.1% on export-linked supplies. The key takeaway is that the benefit is conditional and depends entirely on strict compliance with notifications.
GSTN will soon enforce system-level blocking if ITC reclaimed or RCM ITC exceeds ledger balances. Key takeaway: taxpayers must reconcile ledgers to avoid filing errors.
Delhi GST allows taxpayers to correct past ITC denials caused solely by Section 16(4) time limits, applying Section 16(5)/(6) via a special rectification procedure.
Rule 14A simplifies GST registration for low-risk B2B suppliers (tax liability ≤ ₹2.5 lakh/month). Get 3-day auto-approval via Aadhaar authentication; mandatory withdrawal using REG-32 if limit exceeded.
Businesses with monthly B2B output tax liability below ₹2.5 lakh can now benefit from instant approval within three days under the Simplified GST Registration Scheme starting November 2025.
The government’s new GST notification, effective September 22, 2025, provides a consolidated HSN-wise list of rates across seven schedules. Learn how to confirm GST rates for your products.
