Publications
Practical guides on GST, Customs, MOOWR, tax compliance and immigration documentation. Each article lists the statutory provisions it discusses and links to official sources.
How GST demand notices work under Sections 73, 74 and 74A of the CGST Act — the difference between fraud and non-fraud cases, time limits, the DRC forms involved and how to prepare a reply.
A practical guide to first appeals against GST orders under Section 107 of the CGST Act — who can appeal, the time limit, the mandatory pre-deposit, Form GST APL-01 and how to prepare grounds of appeal.
What Rule 86A of the CGST Rules allows, the grounds on which input tax credit can be blocked, how long a restriction lasts and the practical steps a taxpayer can take when the credit ledger is blocked.
An overview of the Manufacture and Other Operations in Warehouse Regulations, 2019 (MOOWR) under Section 65 of the Customs Act, 1962 — how duty deferment works, who it suits, and the licensing and compliance involved.
Publications in this category will be added as they are released.
Publications in this category will be added as they are released.
Publications in this category will be added as they are released.
Publications in this category will be added as they are released.
Articles are general information on the law as understood on the date of review shown on each article. They are not legal advice. Always verify the current statutory text on the official sources linked in each article.
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