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 […]
April 2026 GST and Income Tax Due Dates Read More »
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
8 Critical Tasks a Business Must Complete for New FY 2026-27 Read More »
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
Draft GST turnover certificate by CA Read More »
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
Section 99 of GST – Appellate Authority for Advance Ruling Read More »
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 98 of GST – Procedure on receipt of application Read More »
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 97 of GST – Application for advance ruling Read More »
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 96 of GST – Authority for advance ruling Read More »
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
Section 95 of GST – Definitions of Advance Ruling Read More »
Understanding the implications of discontinuing or restructuring a business is crucial under the GST regime. Section 94 of the CGST Act, 2017, deals specifically with the liability of firms, associations of persons (AOPs), and Hindu Undivided Families (HUFs) in cases of business discontinuance, reconstitution, or dissolution. This provision ensures that the government’s revenue is protected,
When a taxable person passes away, a business is dissolved, or certain legal entities undergo structural changes, the question arises—who becomes responsible for the outstanding tax liabilities? Section 93 of the CGST Act, 2017, provides detailed provisions for such scenarios. This blog post explores Section 93 in depth to clarify the responsibilities of legal representatives,
