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GST Update: Appeals Now Allowed Against NIL / Zero-Demand Orders

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GSTN Removes Portal Restriction for Appeals Against NIL or Zero-Demand Orders The Goods and Services Tax (GST) system continues to evolve with regular improvements aimed at making compliance and dispute resolution easier for taxpayers. In a significant recent development, GSTN has removed a portal restriction that had prevented certain taxpayers from filing appeals against orders reflecting NIL or Zero Demand . This update can be particularly relevant where a taxpayer has an underlying dispute concerning tax liability, but the final order displayed a NIL or zero demand because the amount had already been paid or for another reason. Previously, the GST portal restriction could create difficulties for taxpayers attempting to exercise their statutory right of appeal. As per the GSTN Advisory dated 7 September 2026 , taxpayers facing such cases can now proceed with filing an appeal through Form GST APL-01 , subject to the applicable legal requirements. What Was the Earlier Issue? Under the...

Tax Audit Isn’t Just Filing — It’s About Getting Everything Right!

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For many businesses, tax audit season can feel like a routine compliance exercise: collect a few documents, hand them over to the tax professional, get the audit completed, and file the return. But in reality, a tax audit is much more than simply filing a report . A proper tax audit requires careful verification of financial records, reconciliation of transactions, examination of expenses and income, review of tax-related information, and reporting of relevant particulars as required under the applicable provisions of the Income-tax Act. One of the biggest challenges faced by businesses during tax audit season is late submission of documents . Statements such as, “Sir, documents toh de dunga… next week!” may sound harmless, but repeated delays can leave very little time to identify discrepancies and resolve them before the filing process. That is why businesses should prepare their records and documents well in advance. What Is a Tax Audit? A tax audit is an examination of certain fina...

⏰ Submit Details Fast. Close Your Audit on Time!

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A smooth and timely audit is not just about the auditor’s work—it also depends on how quickly the required documents, financial details, and confirmations are provided. Delays in sharing information can slow down the entire audit process, create unnecessary follow-ups, and make it harder to complete the audit within the planned timeline. Whether you are a business owner, professional, company, or organization, timely submission of audit details can make your audit faster, smoother, and stress-free. Why Timely Submission Matters An audit involves reviewing financial records, supporting documents, transactions, balances, and other important information. Your auditor needs accurate and complete details to verify the financial information and complete the necessary procedures. Even a small missing document or pending clarification can hold up the review of an entire area. When information is submitted late, the auditor may need additional time to follow up, review the documents, and ob...

💰 Mostly Digital Business? Your Tax Audit Limit Could Be ₹10 Crore!

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If you are running a business where most transactions are carried out through banking channels, UPI, cards, NEFT, RTGS, or other digital modes, the tax audit provisions applicable to your business may be different from the standard turnover limit. For eligible businesses, the threshold for compulsory tax audit can extend from the normal ₹1 crore turnover limit to ₹10 crore , subject to specific conditions. This can be a significant benefit for businesses that have adopted digital payment systems and maintain minimal cash transactions. However, eligibility for the higher limit should not be assumed simply because a business accepts digital payments. One of the key conditions is that both cash receipts and cash payments must remain within the prescribed 5% limit of the respective total receipts and total payments . Understanding these conditions is essential for proper tax compliance. Let us take a closer look.Mostly Digital Business? Your Tax Audit Limit Could Be ₹10 Crore! Understan...

🚨 ITR Filed? Don’t Forget to Verify It!

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Filing your Income Tax Return (ITR) online is an important part of your annual tax compliance, but uploading the return is not the end of the process . Taxpayers must also complete the verification of the return within the prescribed time. The Income Tax Department states that the time limit for e-verification or submission of ITR-V is 30 days from the date of filing the return . If the return is not verified within the prescribed period, it can be treated as invalid, subject to the applicable rules and any condonation process available for genuine delays. This makes ITR verification an important step that every taxpayer should complete immediately after filing. What Is ITR Verification? When an income tax return is filed electronically, the taxpayer needs to confirm that the return has actually been submitted by them. This confirmation is called ITR verification . In simple terms: Prepare ITR → File ITR → Verify ITR → Return processing If you have filed your ITR but have not c...

57th GST Council Meeting: Key Expectations, Important Dates and What Businesses Should Watch

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The Goods and Services Tax (GST) framework continues to evolve as the Government reviews tax policies, compliance requirements and industry concerns. The upcoming 57th GST Council Meeting , scheduled to be held in New Delhi on 12th September 2026 at 11:00 AM onwards , is therefore an important event for businesses, tax professionals, accountants and other stakeholders. The Officers’ Meeting is scheduled for 11th September 2026 at 11:00 AM onwards , ahead of the main GST Council meeting. These meetings are expected to facilitate detailed discussions on various GST-related matters before important issues are considered by the Council. For taxpayers, GST Council meetings are particularly significant because decisions taken by the Council can influence tax rates, exemptions, compliance procedures, input tax credit provisions, return filing mechanisms and other aspects of the GST system. What is the GST Council? The GST Council is the constitutional body responsible for making recomme...