Supreme Court on GST ITC Reversal 2026: What Bhandari Scrap Traders Really Means
Supreme Court on GST ITC reversal in 2026: understand Bhandari Scrap Traders, Section 16(2)(c), Rule 37A, supplier default and when ITC can…
Read the guide →GSTR-2B Reconciliation With IMS in 2026: Correct ITC Treatment Before Filing GSTR-3B
The Invoice Management System (IMS) has become an important GST reconciliation tool for businesses claiming Input Tax Credit. Through the GST portal,…
Read the guide →GST 10% Pre-Deposit Rule 2026: Delhi High Court Relief for Old Penalty-Only Proceedings
A major GST appellate relief has emerged for taxpayers facing penalty-only orders where proceedings had already started before 1 October 2025. The…
Read the guide →GSTR-1 Late Fee Recovery in 2026: Can GST Officers Demand Old Late Fees Under Section 79?
GSTR-1 late fee has become an important GST audit dispute, particularly where taxpayers filed returns late but the GST portal did not…
Read the guide →Account Finalization for FY 2025-26: GST Reconciliation, ITC, Liability and Year-End Checklist
Account finalization is not merely preparing a Profit & Loss Account and Balance Sheet. A reliable year-end close requires businesses to reconcile…
Read the guide →GST ITC Mismatch Notice in ASMT-10: Can GSTR-3B vs GSTR-2A/2B Scrutiny Be Challenged?
GST taxpayers frequently receive Form GST ASMT-10 where the department compares Input Tax Credit claimed in GSTR-3B with credit reflected in GSTR-2A…
Read the guide →GST Appeal Process in 2026: APL-01, GSTAT Appeal, Pre-Deposit and Complete Appeal Mechanism
Receiving a GST demand, penalty, refund rejection, registration cancellation or ITC disallowance order does not necessarily mean that the matter ends there.…
Read the guide →GST ITC on Car Purchase in 2026: Eligibility, Blocked Credit and GSTR-3B Reporting
Businesses frequently purchase cars for directors, officers, employees and operational travel. Since the vehicle is used for business, many taxpayers assume that…
Read the guide →Major GST and Income Tax Relief for Taxpayers in 2026: Important Court Judgments Explained
Several important GST and income tax judgments have been delivered by the Supreme Court, High Courts and Income Tax Appellate Tribunal during…
Read the guide →New Rules and Compliance Changes From 1 August 2026: ITR, GST, LPG, Railway and EPFO Updates
Several important tax, compliance and consumer-related deadlines ended on 31 July 2026. As a result, taxpayers, businesses and individuals must understand what…
Read the guide →GST Registration in 2026: Regular GST vs Rule 14A Instant Registration, Documents, Process and Key Risks
GST registration is one of the first legal steps for starting a business in India. After registration: Use our small-business GST compliance…
Read the guide →GSTAT Token System for GST Appeals: How to Generate Token Before 31 July 2026 and Get 60 Days to Complete Filing
A new “token system” has been introduced for filing appeals before the Goods and Services Tax Appellate Tribunal, or GSTAT. This is…
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