GST

April 15, 2026 admin Claiming Input Tax Credit (ITC) under GST has never required more precision than it does in 2026. The full rollout of the Invoice Management System (IMS) from October 2025, combined with GSTR-3B hard-locking on the horizon, has fundamentally changed how businesses must approach ITC. One wrong step – a missed IMS […]

April 15, 2026 admin Filing GSTR-1 correctly is one of the most critical compliance tasks for every GST-registered business in India. A single error in GSTR-1 for FY 2026-27 can lead to ITC denial for your buyers, reconciliation mismatches in GSTR-3B, and even department notices. This article covers the five most common GSTR-1 mistakes taxpayers

April 7, 2026 admin April 2026 is a critical month for Indian taxpayers and businesses. Multiple GST and Income Tax deadlines fall within this single month, and missing even one can trigger interest, late fees, and tax department notices. This article walks you through every key compliance deadline for April 2026, what happens if you

The start of a new financial year is one of the most important compliance windows for businesses, professionals, and exporters in India. For FY 2026-27, starting 01 April 2026, several key thresholds, rules, and filing requirements are refreshed – from TDS applicability and GST e-invoicing to fresh invoice series and IEC updates. Missing even one

                                             TURNOVER CERTIFICATE   We have verified the GST returns of Mr [Name] Proprietor  Of [Business name] having GSTN Situated at [Business address]. On verification of the GST returns, we hereby certify that Turnover

Section 99 of the CGST Act, 2017, deals with the Appellate Authority for Advance Ruling (AAAR). This provision specifies the constitution and jurisdiction of the AAAR under the GST framework. According to this section, the Appellate Authority constituted under a SGST Act or a UTGST Act shall be considered the Appellate Authority for Advance Ruling

Understanding the procedure followed upon the receipt of an application for advance ruling is essential for taxpayers seeking clarity under the GST regime. Section 98 of the CGST Act outlines the detailed steps undertaken by the Authority for Advance Ruling (AAR) once an application is filed. This blog breaks down the process in a simple

Section 97 of the CGST Act lays down the provisions related to the application for an advance ruling. This mechanism offers clarity to taxpayers on various aspects of GST before they undertake a transaction. It helps avoid future litigation and ensures compliance with the law. But how exactly does Section 97 work? Let’s break it

Section 96 of the CGST Act deals with the Authority for Advance Ruling (AAR). This section clarifies how the AAR functions under the GST regime and defines its applicability across different States and Union Territories. It establishes the framework for providing binding advance rulings to taxpayers seeking clarity on the interpretation of GST laws. What

Section 95 of the CGST Act, 2017, defines the key terms related to the mechanism of Advance Ruling under GST. This section lays the groundwork for understanding how taxpayers can seek clarity on the interpretation of GST laws before entering into a transaction. The concept of Advance Ruling is particularly helpful for businesses looking to