Tax & Compliance Updates
FAQs on Mandatory Capture of Ship-to Field and Voluntary Closure of E-Way Bill, 2026
“Dear Stakeholders, It is informed that various doubts, queries and representations received from taxpayers, trade, GST Suvidha Providers (GSPs) and other stakeholders regarding…
FAQs on Mandatory Capture of Ship-to Field and Voluntary Closure of E-Way Bill, 2026
“Dear Stakeholders, It is informed that various doubts, queries and representations received from taxpayers, trade, GST Suvidha Providers (GSPs) and other stakeholders regarding…
Filing of Annexure-B for Refund Applications involving Accumulated ITC using the offline utility in GST portal
Until now, while filing refund applications under specific categories involving accumulated Input Tax Credit (ITC), taxpayers were uploading Annexure-B in a PDF format,…
GST Appeal Filing Update | Advisory for Token Generation Before Filing an Appeal | Step-by-Step
The online E-filing portal for filing appeal before the GST Appellate Tribunal (GSTAT) under Section 112 of the CGST Act 2017, is fully functional and appeals are being filed from 24th September 2025…
DRC-01 Show Cause Notice Under Section 73 | ASMT-10 Explained | GST Complete Guide
Received a DRC-01 Show Cause Notice under Section 73? What is ASMT-10? In this complete GST guide, CA Kashish explains Section 73 DRC-01 Show Cause Notice, the importance of ASMT-10 Scrutiny…
Advisory on Keeping on Hold the Proposed e-Way Bill Enhancements
GSTN had earlier issued advisories dated 9th June 2026 and 17th June 2026 regarding certain proposed enhancements to the e-Way Bill system, with the scheduled date of implementation as 1st August 2026. Detailed FAQs relating to…
Intimation Regarding IGST ITC Reversal for FY 2025–26 | Intimation Explained
An intimation regarding IGST Input Tax Credit (ITC) reversal for FY 2025–26 serves as an administrative communication from the tax department, but a mere letter cannot legally establish a final tax or penalty demand without following the…
Section 73 vs Section 74 GST | Grounds, Penalty & Demand | Complete Comparison
Section 73 of the CGST Act handles non-fraudulent tax shortfalls with lower penalties and a 3-year limit, while Section 74 targets deliberate fraud, willful misstatement, or suppression with a 5-year limit and penalties up to 100%…
Section 73/74 Issued for Same FY | GST SCN & Order Due Dates Explained
New Section 74A Under GST | Grounds & Comparison with Section 73 & 74
New Section 74A of the CGST Act unifies the procedural framework for GST demand and recovery for Financial Year 2024-25 onwards, replacing the split structures of legacy Sections 73 and 74. [1, 2]…
