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GST

GSTAT Reply Filing SOP for Respondents: Complete Step-by-Step Guide

By AMIT SIDDHI AND ASSOCIATES 07 Oct 2026 11 min read

GSTAT has issued an SOP for respondents filing replies against appeals. Learn the complete portal filing process, e-sign options, documents, deadlines and receipt requirements

#GSTAT SOP #GSTAT Reply Filing #GSTAT Appeal #GST Appeal #GSTAT e-Filing #GST Compliance #GST Consultant #GST Services #GST Litigation

GST

GSTAT Ruling: Mismatch or Excess ITC ≠ Automatic Fraud; Section 74 Quashed Without Evidence of Suppression

By AMIT SIDDHI AND ASSOCIATES 26 Aug 2026 10 min read

GSTAT holds that ITC mismatch or excess credit alone does not establish fraud or suppression under Section 74 without tangible evidence.

#GSTAT Ruling #GST Section 74 #ITC Mismatch #Input Tax Credit #GST Fraud #GST Notice #GSTR-2A #GSTR-3B #GSTR-9C #GSTAT #CBIC Instruction #GST Compliance

GST

GSTAT Proposed Amendment on Certified Copies of Orders: Impact on GST Appeals

By AMIT SIDDHI AND ASSOCIATES 25 Jun 2026 6 min read

The GSTAT Committee has proposed removal of certified copy requirements where orders are already available on the GST portal. Learn the benefits, implications, and current status.

#GSTAT #GST Appeal #GST Portal #Certified Copy #GST Litigation #GST Compliance #GST Update #Digital Records #GST News #Delhi NCR

GST

Delhi High Court Bars Successive GST Bank Attachments Without Fresh Material: Gujral Sons v. Union of India

By AMIT SIDDHI AND ASSOCIATES 30 May 2026 8 min read

The Delhi High Court ruled that repeated GST bank account attachments without fresh material after expiry of the earlier attachment are invalid under Section 83(2) of the CGST Act.

#GST Attachment #Section 83 CGST #Gujral Sons Case #Delhi High Court GST #GST Litigation #Bank Account Freeze #GST Compliance #GST Consultant Near Me #Tax Consultant Near Me

GST

Will GSTR-3B Soon Become Fully Auto-Populated and Non-Editable?

By AMIT SIDDHI AND ASSOCIATES 23 May 2026 10 min read

The Government may restrict manual editing in GSTR-3B and move toward fully auto-populated GST returns. Understand the latest legal position, GSTN advisories, compliance impact, and practical steps fo...

#GSTR3B #GST Update 2026 #GST Return Filing #Auto Populated GSTR3B #GSTN Advisory #GSTR1 #GSTR2B #GST Compliance #GST Consultant Near Me #Tax Consultant Near Me #GST News India

GST

GST Appeals System Gets Structured: GSTAT Allocates Benches, Members, and Jurisdictions Across India

By AMIT SIDDHI AND ASSOCIATES 21 May 2026 9 min read

GSTAT has officially allocated benches, judicial members, and technical members across India, bringing structure to GST appeal hearings and dispute resolution.

#GSTAT #GST Appeal #GST Tribunal #GST Litigation #GST News #GST Consultant Near Me #GST Services Near Me #GSTAT Bench Allocation #GST Appeal Process #GST Law India

GST

GST Appeals Deadline 30 June 2026: Important GSTAT Filing Rules Every Business Must Know

By AMIT SIDDHI AND ASSOCIATES 13 May 2026 6 min read

GST appeals against orders issued before 1 April 2026 must be filed before GSTAT by 30 June 2026 with mandatory 20% pre-deposit under Section 112 CGST Act.

#GST Appeal Deadline #GSTAT 2026 #Section 112 CGST #GST Tribunal #GST Notice #GST Litigation #GST Consultant Near Me #Tax Consultant Near Me #GST Services Near Me

GST

GST Refund Annexure-B: Meaning, Filing Process, Invoice Matching & Practical Guidance

By AMIT SIDDHI AND ASSOCIATES 07 May 2026 7 min read

Understand GST Refund Annexure-B, inward invoice reporting, HSN/SAC details, RFD-01 filing process, reconciliation steps, and common refund mistakes.

#GST Refund #Annexure-B #GST RFD-01 #ITC Refund #GST Refund Filing #GST Consultant Near Me #GST Services Near Me #GST Refund Process #Input Tax Credit #GST Compliance

GST

GST Notification 01/2026 – HSN Changes for Beverages (Effective 1 May 2026)

By AMIT SIDDHI AND ASSOCIATES 05 May 2026 6 min read

GST Notification 01/2026 revises HSN codes for beverages under 5% and 40% slabs effective 1 May 2026. Full compliance guide here

#GST 2026 Update #Beverage GST Rate #HSN Code Change #GST Notification 2026 #GST Compliance India

GST

GST Demand Quashed for Ignoring Reply – What Taxpayers Must Know

By CA AMIT AAGRAWAL 02 May 2026 5 min read

GST demand quashed by High Court for ignoring taxpayer reply. Learn Section 73, ITC reversal rules, and how to protect your business.

#GST Notice #GST Demand Order #ITC Reversal #Section 73 GST #GST Litigation #GST Consultant Near Me #Tax Consultant Near Me #GST Case Law

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