GST & Income Tax Blog
GST Council decisions, new portal facilities, case law and practical guides.
57th GST Council Meeting Decisions (8 October 2026): Arrest Power Removed, ₹5 Crore Prosecution Limit, Faster Refunds & ITC Relief
All decisions of the 57th GST Council meeting held on 8 October 2026: no rate change, arrest power removed, prosecution limit raised to ₹5 crore, no notice bel…
Read article → GST RegistrationRule 14A Simplified GST Registration: GSTIN in 3 Working Days – Eligibility, Process & Withdrawal
Rule 14A CGST Rules explained: who can opt, the ₹2.5 lakh B2B output tax limit, Aadhaar authentication, approval in 3 working days, and withdrawal through REG-…
Read article → GST Updates57th GST Council Meeting on 7 October 2026: Arrest Powers, Prosecution, ITC & Refund Reforms Expected
The 57th GST Council meeting on 7 October 2026 will focus only on process reforms: proposed curbs on arrest powers, a higher prosecution threshold, ITC and ref…
Read article → GST RegistrationSection 30 & Rule 23 CGST: Revocation of Cancelled GST Registration – Time Limit, Procedure & Case Law (2026)
Revocation of cancelled GST registration under Section 30 CGST Act and Rule 23: the 90 + 180 days time limit, REG-21 to REG-24 procedure, amendment history and…
Read article → GST LitigationSection 122(1A) CGST Act: Personal Penalty on Directors & Beneficiaries – Delhi HC Holds It Prospective from 01.01.2021
Section 122(1A) CGST Act explained: the twin test of retention of benefit and "at whose instance", quantum of penalty, link with Section 132, and the Delhi Hig…
Read article → GST RegistrationMulti-State GST Registration with One Master TRN: New GST Portal Facility (October 2026)
GSTN has launched a Multistate Registration facility: apply for GST registration in several States/UTs under one PAN using a single Master TRN. Procedure, elig…
Read article →