GST & Indirect Tax

Official 57th GST Council recommendations on ITC, refunds, registration and penalties, with proposed timelines and a practical business compliance checklist.

Indirect tax advisory on Rule 86B of CGST Rules: The 99% ITC utilization cap, Rs. 50 Lakh monthly taxable supply test, statutory exemptions for income taxpayers, and compliance auditing by PGT & Associates.

Comprehensive compliance guide on GSTR-9 annual return and GSTR-9C reconciliation statement for FY 2025-26: Table-wise ITC adjustments, outward tax reconciliations, DRC-03 disclosures, and audit certification by PGT & Associates.

When an Indian business pays for services from a foreign company — cloud software, consulting, marketing platforms, or professional services — GST applies under the reverse charge mechanism. Most businesses miss this or calculate it incorrectly. Here is the complete guide.

GST on real estate is one of the most complex and most searched topics in Indian indirect tax — different rates for under-construction vs ready properties, no ITC for buyers, builder ITC restrictions, and affordable housing exemptions all create a confusing landscape. This guide clears it all up.

GST audit under Section 35(5) requires certain businesses to have their accounts audited by a Chartered Accountant and submit a certified reconciliation statement. With GSTR-9C now being self-certified rather than CA-certified for many businesses, the requirements have changed. Here is the current position.

Exporters and businesses with inverted duty structures are entitled to GST refunds — but the process is riddled with documentation requirements, time limits, and deficiency memos that delay or deny legitimate claims. This guide covers the complete refund process and how to avoid rejection.

The Directorate General of GST Intelligence (DGGI) is India's premier GST investigation agency, handling the largest and most complex tax evasion cases. A summons from DGGI is far more serious than a routine departmental notice. Here's what it means and exactly how to respond.

When GST rates were reduced, the law required businesses to pass on the benefit to consumers — not pocket it as extra profit. The National Anti-Profiteering Authority enforced this for years before being subsumed into the Competition Commission of India. Here's what businesses need to know about this often-overlooked compliance area.

With GSTAT now operational, the government has notified detailed procedure rules governing how appeals must be filed, the format of pleadings, evidence rules, and hearing procedures. Getting these procedural details wrong can get your appeal dismissed before it's even heard on merits.

The GST Appellate Tribunal (GSTAT) has finally been constituted after years of legal vacuum. If you have a GST dispute that has been decided against you by the Appellate Authority, GSTAT is now your next step — before the High Court. Here is the complete guide.

Received a GST show cause notice? This practical guide explains how to read the allegations, identify whether section 73, 74 or 74A applies, prepare evidence, draft a reply, seek a hearing and protect your position before adjudication.

Input Tax Credit is the backbone of the GST system — but it's also the most litigated and most misunderstood provision. This complete guide covers who can claim ITC, what's blocked, how to reconcile with GSTR-2B, and how to avoid ITC reversals.

E-invoicing is now mandatory for businesses with turnover above ₹5 crore. But many businesses are still generating invoices incorrectly or missing the IRP requirement entirely. Here is the complete compliance guide for 2026.

GSTR-9 is the annual GST return that most businesses treat as a formality. But errors in GSTR-9 trigger scrutiny notices, demand orders, and ITC reversals. Here are the 10 most common and costly mistakes — and how to avoid them.

When a director gives a personal guarantee to a bank for a company loan — and charges nothing for it — GST at 18% may still be applicable under the related party rules. This is one of the most overlooked GST compliance issues in India today.

The GST department is sending notices to thousands of businesses for Input Tax Credit availed on invoices where the supplier never paid GST. Even if you were completely innocent, you could be asked to repay the ITC with 24% interest. Here is what you must do right now.

Since 2022, GST on rent has changed dramatically. Residential property rented to a GST-registered business attracts 18% GST under reverse charge — meaning the tenant pays GST, not the landlord. Here's everything you must know.

Complete guide to GST registration in India for 2026. Who needs to register, threshold limits, required documents, step-by-step online registration process, and post-registration compliance.

GST late fee for delayed GSTR-1, GSTR-3B and GSTR-9 is separate from interest and penalty. How the fee works and how to regularise a missed return.