

Essential GST Registration Documents Explained
Navigating the world of taxes can be tricky, especially when it comes to GST registration. Whether you're starting a new business or expanding an existing one, understanding the GST registration documents you need is crucial. It’s not just about ticking boxes; it’s about ensuring your business stays compliant and runs smoothly. Let me walk you through the essentials, step by step. Understanding GST Registration Documents Before diving into the specifics, it’s important to gr

Rushil Gupta
43 minutes ago


Toll Receipt not mandatory for proving genuineness : Allahabad High Court
The Allahabad High Court has delivered yet another landmark ruling restricting the arbitrary use of Section 74 GST proceedings, reinforcing that allegations of fake ITC, circular trading, or non-existent suppliers must be backed by concrete evidence of fraud. In M/s Raghuvansh Agro Farms Ltd. vs State of Uttar Pradesh & Ors. (Writ Tax No. 3829 of 2025, decided on 17.12.2025), the Court has comprehensively dealt with: Wrongful invocation of Section 74 Jurisdictional overreach

Rushil Gupta
Jan 8


Negative ITC in Reversal/Reclaim ledger
GST is Blocking Excess ITC Soon – Here’s What You Must Fix Before Filing GSTR-3B GSTN is about to tighten the system controls on Input Tax Credit. Very soon, GSTR-3B will simply not get filed if: You reclaim more ITC than what is available in the system, or You claim RCM ITC without actually paying the RCM liability, or Your GST ledgers show negative balances Till now, GST portal was only giving warning messages. Taxpayers could still file returns and “adjust later”. That fle

Rushil Gupta
Jan 3








