“Notices” in GST
GSTR-9 Annual Return: Due Date, Applicability, Turnover Limit & Late Fee (2024-25)
GSTR-9 is the GST annual return mandatory for regular taxpayers with aggregate turnover above ₹2 crore. The due date is 31 December after the end of the financial year. Learn who must file, the turnover limit for GSTR-9C, late fee, and the step-by-step filing process for FY 2024-25.
GST Penalty Guide — Every Fine, How to Avoid It
Every GST penalty, interest rate, and section reference for 2026–27. Late return filing, ITC fraud, non-registration, e-invoicing violations, and more — with exact section numbers.
GST Input Tax Credit: Conditions, Restrictions, Reversal and ITC Rules 2025
Input Tax Credit (ITC) under GST allows setting off GST paid on inputs against output tax liability. Learn the conditions under Section 16, blocked credits under Section 17(5), GSTR-2B matching, and reversal rules.
Section 74A: 42 Months, 12 Months, and the ₹1,000 Floor
One provision for both fraud and non-fraud from FY 2024-25, with a single limitation, a single order deadline, and a de minimis threshold that did not exist before.
Section 85 of CGST Act 2017 — Liability in Case of Transfer of Business
Section 85 of the CGST Act makes the transferor and transferee jointly and severally liable for GST dues relating to a business that is transferred, up to the time of transfer.
Section 74A of CGST Act 2017 — Determination of Tax Not Paid, Short Paid, Erroneously Refunded or ITC Wrongly Availed
Section 74A is the single common demand provision applicable from FY 2024-25, merging the erstwhile Sections 73 and 74 with a uniform 42-month limitation and a graded penalty structure.
Section 79 of CGST Act 2017 — Recovery of Tax
Section 79 lists the modes available to the department to recover confirmed dues — deduction, detention and sale of goods, garnishee notices, distraint, and recovery as an arrear of land revenue.
IMA v. Union of India: Mutuality Survives GST
Parliament tried to end the mutuality debate by definition — inserting a deeming provision with retrospective effect to 1 July 2017. The Kerala High Court held that a definition cannot do what only a constitutional amendment could.
GST Registration Cancelled by the Officer — REG-17 and REG-19 Response
What to do when the GST officer cancels your registration suo-motu — understanding the REG-17 show-cause notice, replying in REG-18, and the cancellation order in REG-19, plus how to seek revocation.
Status Holder Scheme Under the Foreign Trade Policy, 2023: Thresholds, Double Weightage, Privileges and Training Duty (Paragraphs 1.25 to 1.30)
The thresholds in paragraph 1.26 are USD 3 million, 15, 50, 200 and 800 for One to Five Star. Double weightage is for One Star only (paragraph 1.27(a)). Performance is counted over the current and preceding three financial years (preceding two for gems and jewellery), and paragraph 1.25(d), as...
Section 169 of CGST Act 2017 — Service of Notice in Certain Circumstances
Section 169 of the CGST Act prescribes the valid modes of serving any notice, order or communication — including hand delivery, registered post, email, the common portal, and publication.
Section 75 of CGST Act 2017 — General Provisions Relating to Determination of Tax
Section 75 lays down the procedural safeguards for tax determination — no demand beyond SCN grounds, a maximum of three adjournments, mandatory personal hearing, exclusion of stay periods and automatic interest.
GST Refund Forms List: RFD-01 to RFD-11, Who Files Each and When
You file RFD-01 (application), RFD-01W (withdrawal), RFD-09 (reply to a notice), RFD-10 (UN bodies and embassies) and RFD-11 (LUT or bond). The officer issues RFD-02 (acknowledgement), RFD-03 (deficiency memo), RFD-04 (provisional refund), RFD-05 (payment order), RFD-06 (sanction, rejection or...
The Suppression Allegation and How It Is Answered
The statutory definition of "suppression" was omitted in 2024. What remains is the settled meaning — and disclosure is still the complete answer.
Rule 142: The DRC Forms From 01A to 08
Ten forms, each marking a stage. Knowing which one you have received tells you what is expected, by when, and what it costs.
Section 174 of CGST Act 2017 — Repeal and Saving
Section 174 repeals the central excise and related pre-GST laws while saving accrued duties, pending proceedings, rights and obligations under those repealed statutes.
Section 61 Scrutiny Limits and Improper Notice on the GST Portal
Two rulings about how a proceeding begins. One holds that scrutiny may look only inside the return; the other, that a notice put in the wrong place on the portal was never served. Both end with the proceedings quashed before any merits were reached.
Advance Authorisation: Export Obligation Period of 18 Months, Extensions, Clubbing, the EODC and Regularisation of Default
The export obligation period is 18 months from issue (paragraph 4.40(a) of the Handbook), 24 months or the contracted duration for defence, military store, aerospace and nuclear energy items (4.40(c)), and co-terminous with the project or 18 months, whichever is more, for project supplies...
Section 107 Pre-Deposit: Credit Ledger and Duplicated Demands
The 10% pre-deposit is the price of admission to an appeal. Three rulings answer three different questions about it — where the money may come from, what it is calculated on, and what happens if it is missed.
Change in Constitution: When You Need a Fresh Registration
Amendment or new GSTIN? The answer turns on one thing — whether the PAN changes. And where it does, the credit has to be moved before the old registration closes.
Section 128A of CGST Act 2017 — Waiver of Interest or Penalty (GST Amnesty Scheme)
Section 128A introduces the GST Amnesty Scheme: for demands under Section 73 for FY 2017-18, 2018-19 and 2019-20, if the full tax is paid by the notified date, the interest and penalty are waived. Governed by Rule 164 and Forms SPL-01/SPL-02.
Section 98(2): "Already Pending or Decided" — the Admission Bar
The proviso that stops most applications. It bars admission where the question is already pending in the applicant's own proceedings — and "proceedings" is read widely.
GST DRC-01 and DRC-01A Explained
DRC-01A and DRC-01 are GST notices relating to a tax demand. Here is what each means and how to handle them.
RFD-08 Reply Format: How to Answer a GST Refund Show Cause Notice
Under Rule 92(3) of the CGST Rules, where the officer is satisfied, for reasons recorded in writing, that the whole or any part of a refund is not admissible, he issues a notice in FORM GST RFD-08 and you reply in FORM GST RFD-09 within fifteen days of receipt. Only after considering the reply can...