GSTR-1 vs GSTR-3B Mismatch Calcutta HC Clarifies Section 75(12)

19 Jun, 2025

Understanding GSTR-1 vs GSTR-3B Mismatch GSTR-1 vs GSTR-3B mismatch has been a major compliance headache for GST taxpayers. In a landmark judgment, the Calcutta High Court clarified that a mismatch alone does not empower tax officers to directly recover tax dues under Section 75(12) of the CGST Act, 2017. Key point: Direct recovery applies only […]

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Fintech Startups Must Fight Cyber Fraud FM Sitharaman

19 Jun, 2025

India’s Fintech Startups Must Fight Cyber Fraud Finance Minister Nirmala Sitharaman recently highlighted a pressing issue for India’s booming fintech sector: cyber fraud and deepfakes. With the industry projected to touch $400 billion by 2028-29 (official estimate), secure digital payments and trust are non-negotiable. This blog breaks down what this means for startups, regulators, and […]

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Finance Ministry Conclave on Faster GST Resolution

19 Jun, 2025

Finance Ministry’s GST Conclave Begins Today The Finance Ministry Conclave on Faster GST Resolution kicks off today in New Delhi. This high-level event aims to streamline GST dispute handling, speed up refunds, and boost revenue efficiency — key priorities for both taxpayers and tax officers. Key Highlights of the Conclave Here’s what’s on the agenda: […]

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No Extension of Time Limit Under Section 73(9) Without Force Majeure

19 Jun, 2025

Summary Under the CGST Act, Section 73(9) mandates tax orders within strict deadlines. Recent courts have ruled that unless force majeure applies, these deadlines can’t be extended, ensuring taxpayer certainty. Learn practical implications and compliance tips here. Introduction No extension of time limit under Section 73(9) means GST authorities must pass assessment orders within the […]

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Personal Hearing Under GST Why It’s Mandatory

19 Jun, 2025

Introduction Personal hearing under GST is not just a procedural formality — it’s a fundamental safeguard for taxpayers. Indian courts have repeatedly held that before passing any adverse order under GST, a fair chance of personal hearing must be given. This blog breaks it down for you. When Is Personal Hearing Under GST Required? Under […]

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Taxability of Employee Leave Encashment Govt vs Non-Govt

19 Jun, 2025

Leave encashment taxability often confuses employees and HR teams alike. Recently, the Income Tax Appellate Tribunal (ITAT) clarified that the taxability of employee leave encashment must be examined separately for government and non-government employees. Here’s a simplified guide to help you comply smartly. What is Leave Encashment? How Leave Encashment is Taxed Aspect Govt Employee […]

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Centre Notifies Corrections to GSTAT Rules and Form 5

19 Jun, 2025

Centre Notifies Corrections to GSTAT Rules The Centre notifies corrections to GSTAT Rules to fix drafting errors and clarify appeal procedures. If you’re planning to file an appeal with the GST Appellate Tribunal (GSTAT), these updates are important. Let’s break them down in simple terms. What Are GSTAT Rules? What Corrections Were Notified? On 18 […]

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High Court Orders FIR for Fake GST Registration

19 Jun, 2025

Fake GST Registration High Court’s Strict Action Recently, a High Court directed police to register an FIR against petitioners who secured fake GST registration using forged documents. This case is a reminder that misuse of GST norms can have severe legal consequences, including criminal prosecution. Under the CGST Act, obtaining GST registration based on false […]

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Delhi Govt Busts ₹14 Crore GST Refund Scam Using Fake PANs

19 Jun, 2025

Introduction Delhi GST refund scam worth nearly ₹14 crore has been unearthed by the Delhi government’s tax department. Fraudsters used fake firms and PANs to claim illegal refunds. This blog explains how such scams work, how honest taxpayers can protect themselves, and what the latest action means for GST compliance. How Did the Delhi GST […]

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GST on Cab Aggregators Govt to Clarify SaaS vs Commission

19 Jun, 2025

The government is drafting clear GST rules for cab aggregators like Ola and Uber, focusing on whether they operate under a SaaS license or a commission model. This aims to prevent double taxation and compliance confusion for cab drivers and app operators alike. Introduction The GST on Cab Aggregators has been a grey area for […]

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