GST & Indirect Tax

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.

A GST Show Cause Notice is the department's formal allegation that you owe additional tax, have wrongly claimed ITC, or have violated GST provisions. Your reply is your only opportunity to defend yourself before a demand order is passed. Here is exactly how to respond.

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.

Understand GST late fees and penalties for delayed return filings. Calculate exact penalties for GSTR-1, GSTR-3B, and GSTR-9 and learn how to avoid GST notices.