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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
How to Challenge a GST Demand Order
A GST demand order issued after adjudication of a show cause notice, with a summary in Form GST DRC-07, creates an enforceable tax liability and may lead to recovery proceedings. T
GST Appeal Time Limit and Pre-Deposit Explained
Two factors are critical to filing a GST appeal: the applicable time limit and the required pre-deposit. An appeal filed beyond the statutory period or without the prescribed pre-d
How to reply to a GST show cause notice (with time limits)
A GST show cause notice is the stage at which a GST dispute becomes formal. Earlier steps, such as a scrutiny query, departmental audit or intimation of discrepancy, are generally
GST Registration Cancellation: How to Restore It — A Case Study
Executive Summary GST registration cancellation restore is a concern that confronts thousands of businesses across India each year. A cancelled GST registration does not merely res
GST on Corporate Guarantees and Liquidated Damages: The 2026 Position
Executive Summary The questions of gst corporate guarantee liquidated damages taxability have been among the most actively contested issues in indirect tax jurisprudence since the
