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GST Refund Process in India 2026: Export Refunds, Inverted Duty Structure & How to Claim
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.
shubhamtulsian05
Jun 174 min read
Amazon: Global Taxes and Advertising/Marketing (Facts & Sources)
Amazon: Global Taxes and Advertising/Marketing (Facts & Sources) This post summarizes how Amazon reports taxes and advertising/marketing in its public financial filings. It focuses on what is disclosed in official reports and how the figures are presented. 1) Global taxes (what Amazon reports) In Amazon’s consolidated financial statements, tax-related information is reported in multiple places, including the consolidated statements and the notes. Income tax expense (benefit):
shubhamtulsian05
Jun 171 min read
CA Articleship Opportunity: 5 openings for CA Intermediate (May pass-out)
PGT & Associates - CA in Ahmedabad is inviting applications for CA Articleship for students who are passing CA Intermediate in May. Openings 5 openings Stipend Variable (based on profile and interview) Office location 308-309, Sahajanand Palace, 100 Feet Anand Nagar Rd, Ahmedabad, Gujarat 380015, India How to apply Email your resume with subject ‘Articleship - CA Inter May’ to: pgtulsian@gmail.com
shubhamtulsian05
Jun 171 min read
Income Tax Update (India): Key changes you should note
Income Tax Update: What businesses and individuals should watch This post highlights practical points to review in your income tax compliance and planning. For advice tailored to your situation, please reach out to PGT & Associates - CA in Ahmedabad. Quick checklist Review TDS/TCS applicability and rates for your transactions. Re-check advance tax estimates and payment schedule. Ensure documentation for deductions/exemptions is complete and consistent. Validate return filing
shubhamtulsian05
Jun 171 min read
Income Tax Rules 2026: Impact on Businesses and NRIs in India
The Income Tax Rules 2026 usher in a new era for India\'s tax administration, not just for individual taxpayers but also for businesses and Non-Resident Indians (NRIs).
shubhamtulsian05
Jun 173 min read
Faceless Assessment & Faceless Appeal Scheme in India: How Tax Proceedings Work Without Meeting an Officer
Since 2020, almost all income tax scrutiny and appeals in India are conducted entirely online — no physical meeting with the Assessing Officer or Commissioner. This faceless system has changed how taxpayers must prepare and respond. Here is exactly how it works.
shubhamtulsian05
Jun 174 min read
Arbitration in India: Why It's Becoming the Preferred Way to Resolve Business Disputes
Indian courts take years to resolve commercial disputes. Arbitration offers a faster, private, and enforceable alternative — and the Arbitration and Conciliation Act, 1996 has been significantly strengthened to make India more arbitration-friendly. Here's what every business owner should know.
shubhamtulsian05
Jun 174 min read
GST Anti-Evasion & DGGI Investigations: What to Do If You're Summoned
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.
shubhamtulsian05
Jun 174 min read
Benami Transactions in India: What They Are and Why They Carry 7-Year Imprisonment
Buying property in your relative's name to 'save money,' or holding shares for someone else without disclosure — these common practices can constitute a Benami transaction under Indian law, carrying confiscation of the asset and imprisonment up to 7 years.
shubhamtulsian05
Jun 174 min read
Vivad Se Vishwas Scheme: How to Settle Old Income Tax Disputes Without Litigation
If you have an income tax appeal pending for years, the Vivad Se Vishwas scheme offers a way to close it by paying a percentage of the disputed tax — without admitting fault and without further litigation. Here is how the scheme works and who should use it.
shubhamtulsian05
Jun 174 min read
Anti-Profiteering Under GST: The NAA's Legacy and What Replaced It
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.
shubhamtulsian05
Jun 174 min read
Compounding of Offences Under Companies Act & GST: How to Settle Violations Without Prosecution
Many technical violations under the Companies Act and GST law can be settled through compounding — paying a fee to avoid prosecution — rather than fighting a criminal case. Knowing which offences are compoundable, and how to apply, can save your business and its directors from years of litigation.
shubhamtulsian05
Jun 174 min read
ITAT Procedure & Strategy: How to Win Your Income Tax Appeal at the Tribunal Stage
The Income Tax Appellate Tribunal (ITAT) is the final fact-finding authority in Indian tax litigation — once a case leaves ITAT, only questions of law can be raised before the High Court. Winning at ITAT is therefore the single most important stage in tax litigation strategy.
shubhamtulsian05
Jun 174 min read
GSTAT Procedure Rules 2025: What Every Taxpayer Must Know Before Filing a GST Appeal
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.
shubhamtulsian05
Jun 174 min read
NCLT Oppression & Mismanagement Petitions: How Minority Shareholders Fight Back Under Sections 241-244
If you hold even 10% of a company's shares and the majority is running the business unfairly — siphoning funds, blocking dividends, or excluding you from decisions — Sections 241 to 244 of the Companies Act give you the legal weapon to fight back through NCLT.
shubhamtulsian05
Jun 174 min read
CMA Articleship Opportunity in Ahmedabad | PGT & Associates
CMA Articleship Opportunity at PGT & Associates (Ahmedabad) PGT & Associates invites motivated CMA students to apply for articleship in Ahmedabad. Since 1996, we’ve supported clients with practical, compliant, and value-for-money financial solutions across tax consultancy, auditing, and corporate advisory. Why PGT & Associates is the right place to learn Established firm (founded in 1996) with strong local presence in Ahmedabad. Collaborative, multidisciplinary team (CAs, cos
shubhamtulsian05
Jun 161 min read


CA & CMA Articleship in Ahmedabad + B.Com Internship Opportunities at PGT & Associates
Looking for CA articleship, CMA practical training or a B.Com internship in Ahmedabad? Learn what students can expect at PGT & Associates, including exposure to audit, GST, income tax, compliance and advisory work, and how to apply.
shubhamtulsian05
Jun 162 min read
Income Tax Penalties in India: A Complete Decoded Guide to Every Section
The Income Tax Act has over 40 penalty provisions — from Section 270A (under-reporting) to Section 275 (time limits). Most taxpayers don't know which penalty applies to their situation until they receive a demand. This guide decodes every major penalty provision you need to know.
shubhamtulsian05
Jun 164 min read
Black Money Act 2015 in India: Undisclosed Foreign Assets, Tax Demands & Prosecution
The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 imposes a flat 30% tax plus 90% penalty on undisclosed foreign assets. Prosecution can result in 10 years imprisonment. This guide explains who is at risk and what to do.
shubhamtulsian05
Jun 164 min read
5 Landmark NCLT & Supreme Court Cases Under IBC That Every Business Owner Must Know
The Insolvency and Bankruptcy Code (IBC) has generated some of India's most significant corporate law judgements. These cases define creditor rights, debtor protections, promoter eligibility, and the resolution process. Here are the 5 that matter most.
shubhamtulsian05
Jun 164 min read
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