Topic guide
GST & Tax
Practical guides to GST notices, input tax credit disputes, appeals, refunds and compliance for businesses in Chennai and Tamil Nadu.
26 articles
10 GST Notices Every Business Owner in Chennai Should Recognise (And Fear the Right Amount)
Most GST notices are routine and fixable within the deadline. A handful are genuinely serious and demand immediate legal attention. Knowing which is which — before you open the notice — changes how you respond.
GST Recovery, Bank Account Attachment and Property Attachment: Rights of Taxpayers
GST recovery can involve bank-account attachment, property attachment, recovery from third parties and, in certain circumstances, personal liability of directors or other persons. Understanding Sections 79 and 83 and the applicable safeguards is essential when recovery action is initiated.
GST Appeals and Litigation: From First Appeal to High Court and GSTAT
A GST demand order is not necessarily the end of the dispute. Taxpayers may have remedies before the Appellate Authority, GST Appellate Tribunal and, in appropriate cases, the High Court. Understanding limitation, pre-deposit, stay and recovery is essential before deciding the next legal step.
GST Demand, Assessment and Adjudication: Notice, Hearing, Orders and Legal Remedies
A GST demand can arise from return mismatches, third-party information, audit findings or allegations of suppression or fraud. Understanding the notice, hearing, adjudication and appeal process is essential before a demand becomes recoverable.
Input Tax Credit Disputes Under GST: Supplier Default, ITC Reversal and Legal Remedies
Input Tax Credit (ITC) disputes are among the most common GST issues faced by businesses. ITC may be questioned because of supplier defaults, non-filing of returns, cancellation of registration, alleged fake invoices, non-payment within 180 days, or incorrect reversal of common credit. Understanding the recipient's obligations and the available remedies is essential when the GST department proposes to deny or recover ITC.
ITC Mismatch Between GSTR-2B and GSTR-3B: Causes and Fixes
A mismatch between the credit auto-populated in your GSTR-2B and what you claim in GSTR-3B is the single most common trigger for a GST notice. Here's why it happens and how to fix it before the department flags it.
GST Amnesty Scheme Section 128A: What Happens If You Missed the Deadline
Section 128A waived interest and penalty on certain GST demands for taxpayers who paid the tax by the scheme deadline. If you missed that window, you're not automatically out of options — but the analysis changes.
GST for YouTubers, Influencers and Freelancers in Chennai
Ad revenue, brand deals and freelance income all count as a taxable supply of services under GST — and most creators in Chennai find out the registration threshold applies to them later than they should.
GST on Rent: When Is a Landlord or Tenant Liable?
Whether GST applies to rent — and who actually has to pay it — depends on whether the property is residential or commercial and who the tenant is. The rules changed significantly in recent years and still trip up landlords and tenants alike.
How to Reply to a GST Show-Cause Notice Under Section 73/74
A GST show-cause notice under Section 73 or 74 has a strict reply deadline, and the section it's issued under changes the penalty you're facing dramatically. Here's how to read the notice and respond correctly.
GST Registration Cancellation and Revocation: Step-by-Step
A suspended or cancelled GST registration doesn't just stop new invoicing — it can freeze existing input tax credit and disrupt an entire supply chain. Here's how cancellation happens and how revocation actually works.
GST on Under-Construction Property and Real Estate in Tamil Nadu
GST applies differently to under-construction and completed property, and the rate depends on whether it's affordable housing, whether input tax credit is being claimed, and the stage of the project. Buyers in Chennai frequently get this wrong at the booking stage.
E-Way Bill Rules 2026: Validity, Limits and Penalties
An e-way bill is mandatory for most goods movements above ₹50,000 in value, and getting the validity period or vehicle details wrong is one of the most common — and most penalised — GST compliance errors in transport.
E-Invoicing Mandatory Threshold: Is Your Business Covered?
The mandatory e-invoicing turnover threshold has been lowered repeatedly since 2020 and now covers a far wider range of businesses than most owners realise. Missing the mandate isn't a paperwork issue — it can invalidate your invoices entirely.
Composition Scheme 2026: Eligibility, Exit and Common Mistakes
The GST composition scheme offers small traders and restaurants a simplified, lower tax rate — but it comes with restrictions that catch many businesses off guard, especially around interstate sales and mandatory exit.
Reverse Charge Mechanism (RCM) Under GST: Complete List for 2026
Under reverse charge, the recipient of goods or services pays GST directly instead of the supplier — and forgetting to self-invoice and pay this is one of the most under-reported GST compliance gaps among Indian businesses.
Blocked Input Tax Credit Under Section 17(5): What You Can't Claim
Not every GST paid on a business expense can be claimed as input tax credit. Section 17(5) blocks credit on an entire category of expenses — and businesses frequently claim it anyway, only to have it reversed on audit.
GST Refund for Exporters and Inverted Duty Structure
Exporters and businesses facing an inverted duty structure are entitled to a GST refund of accumulated input tax credit — but the process is document-heavy, and delayed or rejected refunds tie up working capital for months.
Section 73 vs Section 74 GST Notices: Why the Difference Matters
The same underlying tax shortfall can be pursued under two very different GST provisions — one treating it as an honest error, the other as fraud. Which section a notice cites changes your penalty exposure by up to ten times over.
What Happens During a GST Departmental Audit
A GST departmental audit isn't just a records check — it can extend into multiple years of filings and end in a demand notice if discrepancies are found. Knowing what to expect changes how a business should prepare and respond.
GST for Amazon, Flipkart and Online Sellers: TCS Explained
Selling through Amazon, Flipkart or any e-commerce marketplace brings mandatory GST registration and a specific tax-collection mechanism, TCS, that many first-time online sellers in Chennai don't fully understand until it affects their cash flow.
28% to 40% GST on Online Gaming — What the Supreme Court Ruling Means for Businesses
The Supreme Court's ruling on GST for online gaming resolved years of dispute over whether real-money games are "games of skill" or "games of chance" for tax purposes — with major consequences for the industry and for how similar valuation disputes get argued going forward.
Section 16(4) vs 16(5): Can a Late GST Return Still Cost You Input Tax Credit?
Thousands of businesses lost input tax credit for filing GST returns a few weeks late — until Section 16(5) gave many of them a way back. Here's how the amended time limit interacts with the older Section 16(4) denials, and what to check before you assume your ITC is gone for good.
GSTAT Is Now Operational: How to File Your First Appeal
The GST Appellate Tribunal is finally hearing cases, ending years where businesses had no forum for GST appeals beyond a writ petition. Here's how the Chennai bench works and what to check before you file.
GST 2.0: What the New Tax Slabs Mean for Your Business
GST 2.0 has simplified India's tax slabs to mostly 5% and 18%, but the transition is creating real compliance headaches for Chennai businesses — from re-classifying HSN codes to fixing input tax credit mismatches. Here's what changed and what to check now.
GST Compliance Traps That Catch Small Businesses Off Guard
GST was meant to simplify tax for small businesses, but registration mix-ups, mismatched input credit, and unanswered notices quietly turn into penalties, blocked credit, and disputes that outlast the original mistake.
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