Discussions

What's the resolution for filing of an appeal for an unregistered person/ director on whom penalty has been imposed under section 122 of the CGST Act, 2017, for APL-05 on GSTAT PORTAL? Since a directo...

During scrutiny, the officer says: "GSTN Advisory requires IMS matching. Therefore, your ITC is disallowed." The practitioner finds all conditions of Section 16 satisfied.

Topic: Inspection vs Demand

A contractor finds 3 invoices in IMS: Laptop for office (₹18k GST) Home fridge (₹9k GST) Supplier uploaded wrong invoice (₹15k GST)

A grocery composition dealer purchases: Wheat from farmers ₹10L Branded flour from a trader ₹5L Fresh vegetables ₹4L

A composition dealer crosses the turnover limit on 15 January 2026 but continues to pay tax under composition till March 2026.

A manufacturer purchases inputs taxed at 18% GST and sells the finished product at 5% GST. Due to accumulation of ITC, the taxpayer wants to claim a refund.

While preparing GSTR-9 for FY 2025-26, a practitioner finds: Table 8A (GSTR-2B) = ₹9,50,000 Table 6B to 6H (ITC availed) = ₹10,20,000 On verification, ₹70,000 relates to an invoice dated March 2025, b...

Rule 36 of the CGST Rules, 2017

Section 16, CGST Act

CGST Rules.

Based on representations from trade and bar associations, the GSTAT Committee has recommended several practical changes, including: ✅ No certified copy requirement if the order is available on the GS...

A taxpayer filed GSTR-9 late and also filed GSTR-9C late. The department demanded late fee on both forms.

M/s ABC Traders, a registered dealer in Rajasthan, obtained GST registration on 15 May 2026. On the date of registration, the firm had the following stock available: Raw Material: ₹2,00,000 + GST ₹36...

Mr. Raj, a registered trader in Rajasthan, purchased goods worth ₹1,00,000 plus GST of ₹18,000 from a registered supplier on 10 April 2026. He received the goods and the tax invoice on the sam...

Enhance your gst knowledge with choose options for question, we will enhance our gst knowledge through question.

Online Booking portal service provided by other country company to Indian resort service provider. What are the legal responsibility of Indian resort towards gst compliance?

A trader has received income and booked in P and L as scheme received and discount received is it taxable under Gst kindly give reference of any notification or circular