GSTN has moved the AATO amendment window from May to 1–31 July 2026 for FY 2025-26. Here's what changed and what taxpayers need to do.

DRC-01A, DRC-01, DRC-07 — three different GST notices, three different stages. This guide explains each one, when it is issued, how to reply, and the penalty at each stage.

Received GST ASMT-10 notice? This guide explains what it means, why you got it, and exactly how to file ASMT-11 reply within 30 days. Free reply format included. Written by a State Tax Officer, Telangana.

You purchased goods or services, received a valid GST invoice, paid the tax — and later discovered your supplier's GST registration was cancelled. The ITC you claimed is now ineligible under Section 16(2)(c) of the CGST Act 2017. This is one of the most common and most misunderstood ITC issues in GST audits. What Section 16(2)(c) Says Section 16(2)(c) requires that the tax charged in respect of the supply has actually been paid to the government by the supplier. If the suppli

GSTR-2A and GSTR-2B appear to show the same thing — your inward supplies as reported by suppliers. But they behave very differently, and using the wrong one for ITC claims has created widespread audit exposure since Rule 36(4) was tightened. What Is GSTR-2A? GSTR-2A is a dynamic, real-time statement. It updates every time a supplier files or amends their GSTR-1. If a supplier files GSTR-1 in December for an October invoice, your GSTR-2A for October updates in December. Key ch

Section 17(5) of the CGST Act 2017 blocks credit on specific categories — even with a valid GST invoice, even when tax was paid, even when goods are used for business. Claiming blocked ITC is a direct Section 73/74 demand. 1. Motor Vehicles — Section 17(5)(a) Blocked on vehicles with seating capacity up to 13 persons including driver. Exceptions — ITC allowed if used for: further supply of vehicles (dealers), transportation of passengers (taxi operators), driving training, or

When your purchase register doesn't match GSTR-2A, you have an ITC mismatch. The GST department treats this as potential excess ITC claim and can issue a notice under Section 61 (ASMT-10) or demand reversal under Section 73/74. This guide covers the five main reasons for ITC mismatch, the correct legal treatment for each, and what to do before the department does it for you. What Is ITC Mismatch in GSTR-2A? GSTR-2A is an auto-populated statement showing all inward supplies re

If your business makes both taxable and exempt supplies — or uses inputs partly for personal use — you cannot claim full ITC. Rule 42 of the CGST Rules 2017 defines exactly how much ITC must be reversed. Get this wrong and a Section 73/74 demand follows. Why Rule 42 Exists ITC is available only for inputs used in taxable outward supplies. When the same inputs serve exempt supplies or non-business purposes, the proportionate ITC must be reversed. Common businesses affected: ba

In May 2026, the Ministry of Finance notified that the Principal Bench of the Goods and Services Tax Appellate Tribunal (GSTAT) will now function as the National Appellate Authority for Advance Ruling. This is a structural milestone in India's GST litigation framework. For the first time, businesses and professionals have a unified, national-level forum to resolve conflicting Advance Rulings passed by different state-level Appellate Authorities for Advance Ruling. What is an

GSTN has issued a new advisory outlining important changes to the e-Invoice and e-Way Bill API systems, effective from August 1, 2026. The most significant change: when Ship-to information is present in a B2B invoice, the Ship-to GSTIN becomes mandatory. This affects businesses involved in bill-to ship-to transactions where goods are delivered to a location different from the billing address. What is a Bill-to Ship-to Transaction? In a bill-to ship-to arrangement, Company A b

From January 1, 2026, the GST portal permanently blocks filing of returns older than three years from their due date. This is not a soft warning or a deferral. Once a period crosses the three-year line, it is blocked forever. Any unreported tax or unclaimed ITC for that period is gone — while exposure to demand and penalty under Section 73 or 74 of the CGST Act remains. Which Returns Are Affected? The three-year filing bar applies to GSTR-1, GSTR-3B, GSTR-4 (composition schem

From April 1, 2026, the Invoice Management System on the GST portal is no longer optional. Every regular GST-registered taxpayer who files GSTR-3B must now use IMS to manage inward supplies before filing. If you have been ignoring the IMS tab on the GST portal, that approach will now cost you money. What is the Invoice Management System? IMS is a system on the GST portal where supplier invoices, debit notes, and credit notes appear before flowing into your GSTR-2B. You have t

From July 2025, the GST Network made a change that every business owner and accountant must understand: the outward liability fields in GSTR-3B are now hard-locked. This means you can no longer manually edit the tax liability figures in your GSTR-3B return. The portal pulls the numbers directly from your GSTR-1 or IFF filing, and those numbers are final. What Changed and When Until June 2025, GSTR-3B was an editable summary return. You could adjust the auto-populated values b

Reverse Charge Mechanism catches thousands of businesses by surprise every year. If you use GTA transport, legal services, or buy from unregistered dealers — you may owe GST even if your supplier didn't charge you any.

Works contract GST is one of the most misunderstood areas of GST. The 12 percent vs 18 percent confusion, blocked ITC on immovable property, and TDS deduction rules trip up contractors and builders every year.

Rule 86B restricts high-turnover businesses from paying their entire GST liability through ITC. Find out who it applies to, the exceptions, and how to plan your cash flow around it.

Confused about whether you need GSTR-9, GSTR-9C, or both? Here is a simple breakdown of who files what, the turnover thresholds, deadlines, and common mistakes that attract notices.

Getting a GST notice because your supplier cancelled their registration or stopped filing returns? You are not alone. Here is what Section 16(2)(c) actually says, when ITC gets blocked, and exactly how to protect your business.

Pending late fees from FY 2017-18 to FY 2022-23 can be waived under the latest GST amnesty scheme. Know the eligibility, deadlines, and procedure.

DRC-01 is a formal GST demand notice. A wrong or no response can result in adjudication against you. Here is exactly how to respond within 30 days.