Merchant Exports Under GST Procedure, Benefits, and Compliance

Merchant Exports Under GST: Procedure, Benefits, and Compliance

Merchant exports are an essential part of India’s export ecosystem. The GST framework provides several benefits to these exporters by simplifying compliance and reducing tax outflows. This blog explains the key aspects of merchant exports under GST in a way that’s easy to understand. What Are Merchant Exports? A merchant exporter buys goods locally and […]

GST Fraud Case Key Lessons from Reliable Trading Company vs. DGGI

GST Fraud Case: Key Lessons from Reliable Trading Company vs. DGGI

The Allahabad High Court recently dismissed a major GST-related writ petition. The case involved M/s Reliable Trading Company, accused of wrongly claiming Input Tax Credit (ITC) using fake suppliers. This decision has sparked interest across the business and tax community. Let’s break it down in plain language and explore what it means for you. Quick […]

Kerala HC Relief ITC Mix Up Doesn’t Invite Penalty

Kerala HC Relief: ITC Mix-Up Doesn’t Invite Penalty

Introduction In a landmark decision, the Kerala High Court ruled that a genuine mistake in classifying Input Tax Credit (ITC) under the wrong head in GSTR-3B does not justify penal action under Section 73 of the CGST Act—provided the total ITC balance is sufficient to cover the tax liability. The judgment, dated April 1, 2025, […]

HSN & Document Reporting Made Mandatory in GSTR-1 from May 2025

HSN & Document Reporting Made Mandatory in GSTR-1 from May 2025

Starting from the May 2025 return period, the Goods and Services Tax (GST) portal is rolling out critical updates for taxpayers. These updates apply to Table 12 (HSN code reporting) and Table 13 (document details) of GSTR-1 and GSTR-1A. These changes follow the phase-wise implementation announced under Notification No. 78/2020 – Central Tax dated October […]

May 2025 Tax Compliance Calendar Key Due Dates for TDS, GST, PF, ESI & More

May 2025 Tax Compliance Calendar: Key Due Dates for TDS, GST, PF, ESI & More

Tax deadlines can easily slip through the cracks, especially with multiple filings falling in the same month. May 2025 is packed with compliance obligations for businesses, professionals, and accountants. From TDS payments to GST returns and LLP filings, each due date has legal and financial implications. To make it easier, we’ve created a concise, easy-to-read […]

Focusing on operating cash flows helps businesses maintain a strong grip on day-to-day financial health.

Focusing on Operating Cash Flows helps Businesses Maintain a Strong Grip on Day-to-Day Financial Health

In everyday business operations, monitoring operating cash flows is critical. While income statements show profits, they don’t always reflect the actual cash position. That’s why the operating activities section of the cash flow statement becomes a vital tool. Operating activities are those business functions that relate directly to revenue generation sales, purchases, payments to employees […]