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GST Show Cause Notice Reply: How to Seek Time, Relied-Upon Documents and a Personal Hearing
A GST show cause notice is not a verdict, but it is the document on which the final demand will be built, and what you do in the weeks after receiving it largely decides whether th
ASMT-10 Reply for Excess ITC: A Step-by-Step Guide to Answering a GST Scrutiny Notice
A notice in Form GST ASMT-10 saying that the input tax credit claimed in GSTR-3B exceeds what appears in GSTR-2A or 2B is the most common scrutiny notice a registered business rece
Customs Detention of Perishable Goods: Section 110, Re-testing and Provisional Release
A container of food, fruit or agricultural produce sitting at the port while Customs decides what to do with it is a business emergency, not an abstract legal question – ever
Facing a DGGI Summons? GST Defence from the First Notice to the Appellate Tribunal
The first sign of a GST investigation is usually a piece of paper: a summons from the Directorate General of GST Intelligence, a CGST commissionerate or the State GST department, a
GST and the GIFT IFSC Unit: Zero Rating, Exports and the “Authorised Operations” Trap
For indirect tax, a GIFT IFSC unit is not a special species. It is an SEZ unit, and the GST treatment of GIFT IFSC units follows from that classification, read with two questions:
How to Reply to a GST DRC-01 Notice: Step-by-Step Guide
GST DRC-01 is the electronic summary of a GST show cause notice (SCN) issued to a taxpayer under the relevant GST provisions. It is usually uploaded on the GST portal and contains
GST Section 73 vs Section 74 Notices: The Difference
Two GST show cause notices may demand the same amount of tax but can lead to very different legal consequences. The key difference is the provision invoked by the officer and, for
What is the GSTAT and When to Appeal There
For much of the GST regime, the Goods and Services Tax Appellate Tribunal (GSTAT) was not operational, leaving taxpayers who lost before the first Appellate Authority with limited
GST Registration Cancellation and Revocation Process
GST registration cancellation can bring a business’s operations to a standstill. Once registration is cancelled, a taxpayer may be unable to issue valid GST invoices, enable cust
ITC Blocking Under Rule 86A: How to Get Input Tax Credit Unblocked
Input Tax Credit (ITC) blocking under Rule 86A can immediately affect a business’s cash flow. A taxpayer may log into the GST portal to file a return and discover that the In
