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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
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 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
ISD Mechanism Failure in GST: Why Shared Service Centres in Group Companies Can’t Use ISD Rules
Introduction The Input Service Distributor (ISD) mechanism under India’s Goods and Services Tax (GST) framework was conceived as a practical solution for large businesses tha
ITC Reversal Under Rule 42 and 43: Why the GSTR-2B Auto-Reversal Formula Penalises Compliant Taxpayers for Vendor Defaults
Introduction The Goods and Services Tax (GST) framework in India, introduced on 1 July 2017, was built on the promise of seamless Input Tax Credit (ITC) flow across the supply chai
GST E-Invoicing Threshold ₹5 Crore: NBFC Exemption & Notification 13/2020
Introduction India’s Goods and Services Tax regime has always carried within it an ambitious undertaking — not just fiscal reform, but the wholesale digitalisation of how b
Comprehensive Legal Defense Against Invocation of Section 74 of the CGST Act, 2017: Analyzing ‘Willful Suppression’ in the Context of Insolvency and Non-Realization of Professional Fees
Executive Summary The present legal analysis evaluates the defense strategy for a Writ Petition challenging the invocation of Section 74 of the CGST Act on allegations of willful s
GST Compliance Reforms: Analyzing the 56th GST Council Meeting Outcomes
Introduction The 56th meeting of the GST Council, convened on September 3, 2025, under the chairpersonship of Union Finance Minister Nirmala Sitharaman, marked a transformative mil
