MCA Compliance
Articles & Guides
Expert insights on MCA Compliance from practising Chartered Accountants — plain language, actionable advice.
Demands Under Section 73 -- Non-Fraud Cases Time Limits
Complete guide to demand under GST law. Includes legal provisions, practical examples, latest CBIC circulars, penalties, and step-by-step compliance. Updated March 2026.
Demands Under Section 74 -- Fraud and Wilful Misstatement Cases
Complete guide to demand under GST law. Includes legal provisions, practical examples, latest CBIC circulars, penalties, and step-by-step compliance. Updated March 2026.
Section 128A -- Interest and Penalty Waiver Scheme Explained
Complete guide to Section 128A under GST law. Includes legal provisions, practical examples, latest CBIC circulars, penalties, and step-by-step compliance. Updated March 2026.
GST Appeals Process -- First Appeal to Appellate Authority
Complete guide to GST appeal under GST law. Includes legal provisions, practical examples, latest CBIC circulars, penalties, and step-by-step compliance. Updated March 2026.
Appeal to GST Appellate Tribunal -- GSTAT Process
Complete guide to GSTAT under GST law. Includes legal provisions, practical examples, latest CBIC circulars, penalties, and step-by-step compliance. Updated March 2026.
Pre-Deposit for GST Appeals -- 10% and 20% Rules
Complete guide to pre-deposit under GST law. Includes legal provisions, practical examples, latest CBIC circulars, penalties, and step-by-step compliance. Updated March 2026.
Offences and Penalties Under GST -- Section 122 to 138
Complete guide to offences under GST law. Includes legal provisions, practical examples, latest CBIC circulars, penalties, and step-by-step compliance. Updated March 2026.
Arrest and Prosecution Under GST -- When Can Officers Arrest
Complete guide to arrest under GST law. Includes legal provisions, practical examples, latest CBIC circulars, penalties, and step-by-step compliance. Updated March 2026.
Detention and Seizure of Goods Under GST -- Section 129/130
Complete guide to detention under GST law. Includes legal provisions, practical examples, latest CBIC circulars, penalties, and step-by-step compliance. Updated March 2026.
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