Articles & Updates
76 articles on Income Tax, GST, Customs and compliance — covering recent circulars, judgments and practical guidance.
GSTAT Appeals by 30 June 2026, Scrutiny Relief Till 31 Dec 2026: What Taxpayers Gain
GSTAT Appeals by 30 June 2026, Scrutiny Relief Till 31 Dec 2026: What Taxpayers Gain Author: CA VARUN GUPTA | Date: 30 Jun 2026
Read Article →How to Avoid GST Notices on Proportionate ITC Reversal?
How to Avoid GST Notices on Proportionate ITC Reversal? Author: CA VARUN GUPTA | Date: 04 Jun 2026
Read Article →Foreign Assets, RSUs and Foreign Bank Accounts in ITR: Schedule FA Reporting, Notices & Penalty
Foreign Assets, RSUs and Foreign Bank Accounts in ITR: Schedule FA Reporting, Notices & Penalty Author: CA VARUN GUPTA | Date: 02 Jun 2026
Read Article →How to Avoid Higher Circle Rate Addition When Property Registration Is Delayed
How to Avoid Higher Circle Rate Addition When Property Registration Is Delayed Author: CA VARUN GUPTA | Date: 01 Jun 2026
Read Article →Section 87A & Section 156 Rebate: Why Tax May Still Be Payable Below ₹12 Lakh
Section 87A & Section 156 Rebate: Why Tax May Still Be Payable Below ₹12 Lakh Author: CA VARUN GUPTA | Date: 01 Jun 2026
Read Article →GSTAT Appeal – Section 112: Maintainability, Limitation, Pre-Deposit & FORM GST APL-05
GSTAT Appeal – Section 112: Maintainability, Limitation, Pre-Deposit & FORM GST APL-05 Author: CA VARUN GUPTA | Date: 02 May 2026
Read Article →Mandatory Pre-Deposit for Filing GSTAT Appeal: Legal Position, Meaning & Examples
Mandatory Pre-Deposit for Filing GSTAT Appeal: Legal Position, Meaning & Examples Author: CA VARUN GUPTA | Date: 01 May 2026
Read Article →Special Timeline for Backlog / Old GSTAT Appeals: Legal Position, Practical Impact & Filing Strategy
Special Timeline for Backlog / Old GSTAT Appeals: Legal Position, Practical Impact & Filing Strategy Author: CA VARUN GUPTA | Date: 30 Apr 2026
Read Article →Section 378, Income-tax Act, 2025: Revision of Other Orders, Procedure & Relief
Section 378, Income-tax Act, 2025: Revision of Other Orders, Procedure & Relief Author: CA VARUN GUPTA | Date: 16 Apr 2026
Read Article →Section 263 & 377 Notices – Income-tax Act, 2025: Reply, Remedies & Mitigation
Section 263 & 377 Notices – Income-tax Act, 2025: Reply, Remedies & Mitigation Author: CA VARUN GUPTA | Date: 16 Apr 2026
Read Article →Slump Sale Taxation of Branch or Business Transfer: Section 50B, Rule 11UAE, Net Worth, Capital Gains & GST
Slump Sale Taxation of Branch or Business Transfer: Section 50B, Rule 11UAE, Net Worth, Capital Gains & GST Author: CA VARUN GUPTA | Date: 14 Apr 2026
Read Article →CBDT Circular 4/2026 & DIN Defects: Scope of Section 292BA Explained
CBDT Circular 4/2026 & DIN Defects: Scope of Section 292BA Explained Author: CA VARUN GUPTA | Date: 14 Apr 2026
Read Article →PCIT/CIT can Condone Delay in Form 10A Filing, Not CPC Bengaluru: CBDT
PCIT/CIT can Condone Delay in Form 10A Filing, Not CPC Bengaluru: CBDT Author: CA VARUN GUPTA | Date: 13 Apr 2026
Read Article →GST on Expense Reimbursement: Pure Agent, Valuation, Invoicing & GSTR-1 Compliance
GST on Expense Reimbursement: Pure Agent, Valuation, Invoicing & GSTR-1 Compliance Author: CA VARUN GUPTA | Date: 11 Apr 2026
Read Article →TDS on Transfer of Virtual Digital Assets (VDA): Form No. 141 Schedule D
TDS on Transfer of Virtual Digital Assets (VDA): Form No. 141 Schedule D Author: CA VARUN GUPTA | Date: 07 Apr 2026
Read Article →Adverse Assessment under Section 143(3): Remedies & Strategy
Adverse Assessment under Section 143(3): Remedies & Strategy Author: CA VARUN GUPTA | Date: 06 Apr 2026
Read Article →Form 141: TDS Framework for Contractors & Professionals from 01.04.2026
Form 141: TDS Framework for Contractors & Professionals from 01.04.2026 Author: CA VARUN GUPTA | Date: 06 Apr 2026
Read Article →Form 141 (Schedule A): Rent TDS Changes from 01.04.2026
Form 141 (Schedule A): Rent TDS Changes from 01.04.2026 Author: CA VARUN GUPTA | Date: 06 Apr 2026
Read Article →TDS on Property Transfers (From 01.04.2026): Forms 141 & 132
TDS on Property Transfers (From 01.04.2026): Forms 141 & 132 Author: CA VARUN GUPTA | Date: 06 Apr 2026
Read Article →Section 12AB and 80G Renewal Not Granted: What Are the Legal Remedies?
Section 12AB and 80G Renewal Not Granted: What Are the Legal Remedies? Author: CA VARUN GUPTA | Date: 21 Mar 2026
Read Article →TDS Demand Pending Due to PAN–Aadhaar Non-Linking: What to Do?
TDS Demand Pending Due to PAN–Aadhaar Non-Linking: What to Do? Author: CA VARUN GUPTA | Date: 21 Mar 2026
Read Article →GST Appeal Filing: DRC-03 Payment Not Enough Without DRC-03A
GST Appeal Filing: DRC-03 Payment Not Enough Without DRC-03A Author: CA VARUN GUPTA | Date: 19 Mar 2026
Read Article →Still Paying 30% Tax on Cryptocurrency Trading Without Claiming Loss Benefit? Read This Before Filing Your ITR
Still Paying 30% Tax on Cryptocurrency Trading Without Claiming Loss Benefit? Read This Before Filing Your ITR Author: CA VARUN GUPTA | Date: 19 Mar 2026
Read Article →Budget 2026 Buyback Taxation: Capital Gains Treatment for Shareholders and Additional Tax for Promoters
Budget 2026 Buyback Taxation: Capital Gains Treatment for Shareholders and Additional Tax for Promoters Author: CA VARUN GUPTA | Date: 17 Mar 2026
Read Article →Budget 2026 Introduces Penalty for Non-Reporting of Crypto Transactions
Budget 2026 Introduces Penalty for Non-Reporting of Crypto Transactions Author: CA VARUN GUPTA | Date: 16 Mar 2026
Read Article →Taxation of Cryptocurrency Trading in India: Current Law & Post-Budget 2026 Position
Taxation of Cryptocurrency Trading in India: Current Law & Post-Budget 2026 Position Author: CA VARUN GUPTA | Date: 12 Mar 2026
Read Article →Budget 2026: 10% Deposit for Income Tax Stay of Demand
Budget 2026: 10% Deposit for Income Tax Stay of Demand Author: CA VARUN GUPTA | Date: 11 Mar 2026
Read Article →Updated Return After Reassessment Notice Comes With Higher Tax Cost Because Additional 10% Levy Proposed
Updated Return After Reassessment Notice Comes With Higher Tax Cost Because Additional 10% Levy Proposed Author: CA VARUN GUPTA | Date: 06 Mar 2026
Read Article →Proposed Changes to the ITR-U Framework under Finance Bill 2026
Proposed Changes to the ITR-U Framework under Finance Bill 2026 Author: CA VARUN GUPTA | Date: 05 Mar 2026
Read Article →Finance Bill 2026 Clarifies Who Can Issue Reassessment Notices Under Section 148
Finance Bill 2026 Clarifies Who Can Issue Reassessment Notices Under Section 148 Author: CA VARUN GUPTA | Date: 14 Feb 2026
Read Article →Section 292BA (Proposed): Retrospective DIN Cure from 01.10.2019 – Finance Bill 2026 & Litigation Impact
Section 292BA (Proposed): Retrospective DIN Cure from 01.10.2019 – Finance Bill 2026 & Litigation Impact Author: CA VARUN GUPTA | Date: 12 Feb 2026
Read Article →Budget 2026: Customs & Trade Amendments — Key Changes
Budget 2026: Customs & Trade Amendments — Key Changes Author: CA VARUN GUPTA | Date: 02 Feb 2026
Read Article →Budget 2026: Key CGST/IGST Changes (Discounts, Refunds, Intermediary POS)
Budget 2026: Key CGST/IGST Changes (Discounts, Refunds, Intermediary POS) Author: CA VARUN GUPTA | Date: 02 Feb 2026
Read Article →Income-tax Amendments in Budget 2026: Topic-wise Summary of Key Proposals
Income-tax Amendments in Budget 2026: Topic-wise Summary of Key Proposals Author: CA VARUN GUPTA | Date: 01 Feb 2026
Read Article →Online Condonation Facility Launched for Trust Forms on Income-Tax Portal
Online Condonation Facility Launched for Trust Forms on Income-Tax Portal Author: CA VARUN GUPTA | Date: 01 Feb 2026
Read Article →How to Unfreeze a Bank Account Attached for Income Tax Dues
How to Unfreeze a Bank Account Attached for Income Tax Dues Author: CA VARUN GUPTA | Date: 01 Feb 2026
Read Article →How to Resolve Your Section 143(2) Scrutiny Notice of 2025 by 31.03.2026
How to Resolve Your Section 143(2) Scrutiny Notice of 2025 by 31.03.2026 Author: CA VARUN GUPTA | Date: 18 Jan 2026
Read Article →GST Portal Enables Online Opt-In for ‘Specified Premises’ (Hotels)
GST Portal Enables Online Opt-In for ‘Specified Premises’ (Hotels) Author: CA VARUN GUPTA | Date: 15 Jan 2026
Read Article →How Bank Employees Can Claim Refund of Leave Encashment Tax Paid Before 01.04.2023 (Section 10(10AA) ₹25 Lakh Limit)
How Bank Employees Can Claim Refund of Leave Encashment Tax Paid Before 01.04.2023 (Section 10(10AA) ₹25 Lakh Limit) Author: CA VARUN GUPTA | Date: 12 Jan 2026
Read Article →Sales to Merchant Exporters Without GST: Guide to Notif. 40/2017 & 41/2017
Sales to Merchant Exporters Without GST: Guide to Notif. 40/2017 & 41/2017 Author: CA VARUN GUPTA | Date: 08 Jan 2026
Read Article →GSTN ITC Reclaim Ledger and RCM Ledger: Hard Validations to Block GSTR-3B Filing
GSTN ITC Reclaim Ledger and RCM Ledger: Hard Validations to Block GSTR-3B Filing Author: CA VARUN GUPTA | Date: 06 Jan 2026
Read Article →GST ITC Demands Rectifiable Under Section 16(5)/(6) for FY 2017-18 to 2020-21
GST ITC Demands Rectifiable Under Section 16(5)/(6) for FY 2017-18 to 2020-21 Author: CA VARUN GUPTA | Date: 26 Dec 2025
Read Article →All about New GST Registration Rule 14A: 3-Day Auto Approval
All about New GST Registration Rule 14A: 3-Day Auto Approval Author: CA VARUN GUPTA | Date: 04 Nov 2025
Read Article →GST Registration Gets Faster: 3-Day Auto Approval for Low-Risk & Small B2B Applicants
GST Registration Gets Faster: 3-Day Auto Approval for Low-Risk & Small B2B Applicants Author: CA VARUN GUPTA | Date: 02 Nov 2025
Read Article →Notification 9/2025-CT(Rate): Complete HSN-Wise GST Rate Chart Effective 22nd Sept 2025
Notification 9/2025-CT(Rate): Complete HSN-Wise GST Rate Chart Effective 22nd Sept 2025 Author: CA VARUN GUPTA | Date: 20 Sep 2025
Read Article →Made a Mistake in Your ITR? Fix It Easily with Rectification of Income Tax Return u/s 154
Made a Mistake in Your ITR? Fix It Easily with Rectification of Income Tax Return u/s 154 Author: CA VARUN GUPTA | Date: 19 Sep 2025
Read Article →Forgot to Claim Deduction? File Revised Income Tax Return u/s 139(5) Before Deadline
Forgot to Claim Deduction? File Revised Income Tax Return u/s 139(5) Before Deadline Author: CA VARUN GUPTA | Date: 19 Sep 2025
Read Article →56th GST Council Meeting Updates – GST Rate Changes
56th GST Council Meeting Updates – GST Rate Changes Author: CA VARUN GUPTA | Date: 05 Sep 2025
Read Article →GST Rate Changes on Passenger Bus Services – 56th GST Council Meeting
GST Rate Changes on Passenger Bus Services – 56th GST Council Meeting Author: CA VARUN GUPTA | Date: 05 Sep 2025
Read Article →Delhi GST Alert Circular Exposes Rs. 6 Crore ITC Fraud
Delhi GST Alert Circular Exposes Rs. 6 Crore ITC Fraud Author: CA VARUN GUPTA | Date: 04 Sep 2025
Read Article →Section 12AB Registration Renewal Guide: New 10-Year Validity
Section 12AB Registration Renewal Guide: New 10-Year Validity Author: CA VARUN GUPTA | Date: 04 Sep 2025
Read Article →Delhi GST Circular on ₹30 Cr Fake ITC Exposure
Delhi GST Circular on ₹30 Cr Fake ITC Exposure Author: CA VARUN GUPTA | Date: 03 Sep 2025
Read Article →Portfolio Management Fees Allowability under Section 48 for Capital Gains Tax
Portfolio Management Fees Allowability under Section 48 for Capital Gains Tax Author: CA VARUN GUPTA | Date: 01 Sep 2025
Read Article →Treatment of Minor’s Income and TDS Deduction: A Parent’s Guide
Treatment of Minor’s Income and TDS Deduction: A Parent’s Guide Author: CA VARUN GUPTA | Date: 31 Aug 2025
Read Article →ITR Business Codes for Share Trading & Section 44AD Applicability
ITR Business Codes for Share Trading & Section 44AD Applicability Author: CA VARUN GUPTA | Date: 29 Aug 2025
Read Article →TDS on Sale of Immovable Property: How to Remove 20% Demand
TDS on Sale of Immovable Property: How to Remove 20% Demand Author: CA VARUN GUPTA | Date: 29 Aug 2025
Read Article →All about Carry Forward of Share Trading Losses in AY 2025-26
All about Carry Forward of Share Trading Losses in AY 2025-26 Author: CA VARUN GUPTA | Date: 12 Aug 2025
Read Article →CBDT Extends Processing for Erroneously Invalidated ITRs
CBDT Extends Processing for Erroneously Invalidated ITRs Author: CA VARUN GUPTA | Date: 01 Aug 2025
Read Article →CBDT Waives Interest on TDS/TCS Tech Defaults due to Technical Glitches
CBDT Waives Interest on TDS/TCS Tech Defaults due to Technical Glitches Author: CA VARUN GUPTA | Date: 26 Jul 2025
Read Article →CBDT Circular 9/2025: PAN–Aadhaar Relief & TDS/TCS Compliance Guide
CBDT Circular 9/2025: PAN–Aadhaar Relief & TDS/TCS Compliance Guide Author: CA VARUN GUPTA | Date: 25 Jul 2025
Read Article →CBDT Extends Deadline for Condoned ITRs with Pending Income Tax Refunds
CBDT Extends Deadline for Condoned ITRs with Pending Income Tax Refunds Author: CA VARUN GUPTA | Date: 24 Jul 2025
Read Article →Legal Role of DIN Under GST: CBIC on DIN vs RFN for Digital Documents
Legal Role of DIN Under GST: CBIC on DIN vs RFN for Digital Documents Author: CA VARUN GUPTA | Date: 16 Jul 2025
Read Article →Delhi GST Mandates Virtual Personal Hearings: Legal Compliance & Natural Justice
Delhi GST Mandates Virtual Personal Hearings: Legal Compliance & Natural Justice Author: CA VARUN GUPTA | Date: 09 Jul 2025
Read Article →Income Tax Notice u/s 143(2): Scrutiny & Deadlines
Income Tax Notice u/s 143(2): Scrutiny & Deadlines Author: CA VARUN GUPTA | Date: 02 Jul 2025
Read Article →Income Tax & GST Compliance for Freelancers: FY 2025-26
Income Tax & GST Compliance for Freelancers: FY 2025-26 Author: CA VARUN GUPTA | Date: 20 Jun 2025
Read Article →GST Compliance for Freelancers in India: Common Mistakes & How to Avoid Them
GST Compliance for Freelancers in India: Common Mistakes & How to Avoid Them Author: CA VARUN GUPTA | Date: 16 Jun 2025
Read Article →Guide to LUT Filing for Zero-Rated Export Supply Compliance
Guide to LUT Filing for Zero-Rated Export Supply Compliance Author: CA VARUN GUPTA | Date: 16 Jun 2025
Read Article →Invalid Income-tax Section 271(1)(c) Penalty: Non-Specific Charge Legal Analysis
Invalid Income-tax Section 271(1)(c) Penalty: Non-Specific Charge Legal Analysis Author: CA VARUN GUPTA | Date: 07 Jun 2025
Read Article →Penalty Proceedings Deferred must be During Quantum Appeal: Legal Framework & Judicial Insights
Penalty Proceedings Deferred must be During Quantum Appeal: Legal Framework & Judicial Insights Author: CA VARUN GUPTA | Date: 06 Jun 2025
Read Article →Comparison of ITR-U (Section 139(8A)) & Condonation of Delay of ITR (Section 119(2)(b))
Comparison of ITR-U (Section 139(8A)) & Condonation of Delay of ITR (Section 119(2)(b)) Author: CA VARUN GUPTA | Date: 06 Mar 2025
Read Article →Updated Income Tax Return (ITR-U)/Belated Return u/s 139(8A): A Detailed Overview Post Budget 2025
Updated Income Tax Return (ITR-U)/Belated Return u/s 139(8A): A Detailed Overview Post Budget 2025 Author: CA VARUN GUPTA | Date: 26 Feb 2025
Read Article →CBIC Waives Late Fees for GSTR-9C Filings from FY 2017-18 to 2022-23
CBIC Waives Late Fees for GSTR-9C Filings from FY 2017-18 to 2022-23 Author: CA VARUN GUPTA | Date: 24 Feb 2025
Read Article →Condonation of Delay in ITR Filing under Section 119(2)(b)
Condonation of Delay in ITR Filing under Section 119(2)(b) Author: CA VARUN GUPTA | Date: 19 Feb 2025
Read Article →Vivad Se Vishwas Scheme 2024 (VSVS): Key Highlights & Criteria
Vivad Se Vishwas Scheme 2024 (VSVS): Key Highlights & Criteria Author: CA VARUN GUPTA | Date: 25 Dec 2024
Read Article →Condonation of Delay for Filing Forms 9A, 10, 10B, 10BB Post-18th Nov 2024
Condonation of Delay for Filing Forms 9A, 10, 10B, 10BB Post-18th Nov 2024 Author: CA VARUN GUPTA | Date: 16 Dec 2024
Read Article →Arbitrary Rejections of Section 154 Rectification Requests Challenge Taxpayers
Arbitrary Rejections of Section 154 Rectification Requests Challenge Taxpayers Author: CA VARUN GUPTA | Date: 12 Dec 2024
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