#GST

Rule 14A GST Restriction: Legal Framework, Practical Triggers, and How to Remove GSTR-1 Blockage

Vikram Mehta · Apr 12

GST

Rule 14A of CGST Rules can block GSTR-1 filing for non-compliant or risky GSTINs. Learn the legal basis, system-driven triggers, and step-by-step process to remove the restriction using Form GST REG-32.

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One Year In: The 30-Day IRN Reporting Rule at Rs 10 Crore AATO — An MSME Playbook

Sneha Joshi · Apr 11

GST

One-year review of the Rule 48(4) 30-day IRN reporting rule, extended from Rs 100 crore to Rs 10 crore AATO w.e.f. 1 April 2025, plus a rumour-check on the false claim that e-invoicing is dropping to Rs 5 crore on 1 April 2026 (that threshold has been live since August 2023).

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Can a Chartered Accountant Appear on Behalf of a Taxpayer During GST Summons Proceedings?

Rakesh Gupta · Apr 10

GST

Section 70(1A) of the CGST Act allows appearance by an authorised representative, but the discretion lies with the officer. A detailed look at when a CA can appear in GST summons, when personal attendance is unavoidable, the CA vs advocate privilege distinction, and practical guidance.

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GST Portal Launches IMS Offline Utility (v1.0): Manage Invoices Without Internet

Sneha Joshi · Apr 8

GST

GSTN has launched the IMS Offline Utility v1.0, an Excel-based tool to accept, reject, or keep invoices pending — all offline. Useful for bulk invoices and low connectivity areas.

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Income Tax Department Turns the Heat on Restaurants: Inside the Nationwide Turnover Validation Drive

Sanjay Patel · Apr 6

Income Tax

Per CBDT's 9 March 2026 release, the IT Department analysed 1.77 lakh restaurants, surveyed 62 across 46 cities on 8 March 2026, and is sending SAKSHAM NUDGE advisories to 63,000 restaurants asking them to file Section 139(8A) updated returns before 31 March 2026.

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GSTAT Implementation: Relief for Backlog Appeals and Proposed Cut-off Timeline

Nikee Sheth · Apr 5

GST

GSTAT rollout may allow backlog appeals till 30 June 2026. Review pending cases and prepare to file within timelines.

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GSTN Clarification on Appeals in NIL Demand Cases

Jayant B K CA · Apr 4

GST

GSTN clarifies that NIL demand orders due to voluntary payment do not restrict appeal rights under GST law.

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GSTAT Implementation - Backlog Appeals

Jayant B K CA · Apr 4

GST

GSTAT implementation offers relief by allowing backlog GST appeals to be filed till 30th June 2026. Act now to avoid missing this opportunity.

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GST Compliance Playbook for April 2026: IMS, E-Invoicing Rules, HSN Slabs and the 56th Council Fallout

Sneha Joshi · Apr 4

GST

A notification-anchored walkthrough of GST compliance for April 2026: IMS operational mechanics, e-invoicing still at ₹5 crore, the 30-day IRN rule for ₹10 crore+ taxpayers, HSN digit slabs by turnover, and why compensation cess is not cleanly sunsetting for tobacco and specified goods.

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GSTAT Is Finally Live: A Practitioner's Roadmap for First-Time Filers

Rakesh Gupta · Apr 1

GST

GSTAT is now operational in phases, with the Chennai Bench active from 1 April 2026 and the e-Courts Portal at efiling.gstat.gov.in live for filings. Note: the 24 September 2025 staggering order was revoked on 18 December 2025, so the 30 June 2026 window is no longer operative.

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GST E-Invoicing in 2026: Thresholds, Compliance Rules, and Penalties You Must Know

Anil Kumar · Mar 28

GST

GST e-invoicing is now mandatory for businesses above Rs 5 crore turnover. With new 30-day reporting rules and MFA requirements, here is your updated compliance guide.

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GSTR-3B Late Fee: Daily Rates, Caps and How to Avoid It

Vikash Tiwari · Mar 20

GST

Learn GSTR-3B late fee rates per day, turnover-based maximum caps under Notification 19/2021, and tips to avoid penalties.

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GST Input Tax Credit: Conditions Under Section 16 of CGST Act

Divya Menon · Mar 19

GST

Know the mandatory conditions to claim GST Input Tax Credit under Section 16 — invoice, receipt, GSTR-2B, payment, and time limits.

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GST Blocked ITC: Key Items Under Section 17(5) You Cannot Claim

Priya Sharma · Mar 14

GST

Section 17(5) of the CGST Act blocks ITC on motor vehicles, food, health services, insurance, and more. Know what you cannot claim.

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ITC When Supplier's GST Registration Is Cancelled Retrospectively — Your Rights as a Buyer

Priya Sharma · Mar 12

GST

Can the department deny your ITC if your supplier's GST registration is cancelled retrospectively? Courts say no — if the transaction was genuine. Know your rights.

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Rule 14A GST Restriction: Legal Framework, Practical Triggers, and How to Remove GSTR-1 Blockage

One Year In: The 30-Day IRN Reporting Rule at Rs 10 Crore AATO — An MSME Playbook

Can a Chartered Accountant Appear on Behalf of a Taxpayer During GST Summons Proceedings?

GST Portal Launches IMS Offline Utility (v1.0): Manage Invoices Without Internet

Income Tax Department Turns the Heat on Restaurants: Inside the Nationwide Turnover Validation Drive

GSTAT Implementation: Relief for Backlog Appeals and Proposed Cut-off Timeline

GSTN Clarification on Appeals in NIL Demand Cases

GSTAT Implementation - Backlog Appeals

GST Compliance Playbook for April 2026: IMS, E-Invoicing Rules, HSN Slabs and the 56th Council Fallout

GSTAT Is Finally Live: A Practitioner's Roadmap for First-Time Filers

GST E-Invoicing in 2026: Thresholds, Compliance Rules, and Penalties You Must Know

GSTR-3B Late Fee: Daily Rates, Caps and How to Avoid It

GST Input Tax Credit: Conditions Under Section 16 of CGST Act

GST Blocked ITC: Key Items Under Section 17(5) You Cannot Claim

ITC When Supplier's GST Registration Is Cancelled Retrospectively — Your Rights as a Buyer

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