Topic
GST
Everything we have published on this topic, newest first.
6 articles
CA Abhishek Gupta
Inverted-duty ITC refunds: getting them released without litigation
Textile manufacturers, restaurants, fertilizer companies pay GST at 18% on inputs and collect at 5% on outputs. The accumulated ITC sits as a refund claim under Section 54. Why most claims get stuck in deficiency-memo loops, and the file build that releases them in 60 days instead of 600.
9 min read
CA Rajat Singla
Search & seizure: the first 24 hours when GST officials show up
GST officers arrive at 10:30 am with a Section 67 authorisation. The receptionist calls the founder. The next 24 hours determine whether this is a closed-out audit or a five-year litigation with arrest under Section 132. The protocol that holds.
10 min read
CA Hemendra Chauhan
The 100-day GST notice playbook: responding without escalating
A GST DRC-01 lands. The instinct is panic-pay or panic-litigate. Both are usually wrong. A 100-day framework — from the day the notice arrives to the day it is resolved or appealed — that we have run through more than sixty matters.
10 min read
CA Hemendra Chauhan
ITC mismatches: why GSTR-2B reconciliation is now make-or-break
Post the Finance Act 2022 amendment to Section 16, ITC is available only if it shows up in your GSTR-2B. The 5% buffer is gone. Vendors who do not file their GSTR-1 silently transfer their non-compliance into your tax cost. The reconciliation discipline that recovers 5-10% of working capital.
9 min read
CA Abhishek Gupta
Place of supply: the GST mistake export-heavy startups keep making
You invoice a US client, receive payment in dollars, file as zero-rated export. The auditor reclassifies the supply as intra-state, denies the LUT, demands 18% GST plus interest plus penalty. The five fact patterns where exports stop being exports.
9 min read
CA Abhishek Gupta
GST refunds that get blocked: the procedural failures that delay claims
Most GST refund delays are not disputes about eligibility. They are documentation failures that the department is entitled to reject. Each one has a fix, if you know where to look.
9 min read