Knowledge Pool
GST
GST GST Penalties: Late Fee, Interest, Sections 73, 74A, 122, 129, 132
GST penalties explained: late fee, interest, sections 73, 74A, 122, 125, 129 and 132, with the fraud and non-fraud ladder, a worked example and...
20 October 2026 · 9 min read
GST GST Limits Every Start-up Should Know: Registration to E-Invoice
GST thresholds for start-ups and businesses: registration, composition, QRMP, e-invoice, e-way bill and Rule 86B, with Telangana position and a worked example.
20 October 2026 · 8 min read
GST GST Refund Process: RFD-01 to Appeal, Timelines and Deficiency Memos
Step-by-step GST refund process from RFD-01 to appeal: 15-day acknowledgement, 60-day order, deficiency memos, RFD-08 notice, interest and appeal under section 107.
20 October 2026 · 8 min read
GST GST Refund of Excess or Wrong Payment: Cash Ledger, Section 77 and Pre-Deposit
How to claim GST refund of excess cash ledger balance, tax paid under the wrong head (section 77) and appeal pre-deposit, with limits, interest...
20 October 2026 · 8 min read
GST Inverted Duty Refund: Rule 89(5) and the Pharma Rate Cut Trap
Inverted duty refund under section 54(3)(ii) and Rule 89(5): the formula, input services exclusion, a pharma worked example and 57th Council recommendations.
20 October 2026 · 8 min read
GST GST Refund on Exports: LUT vs IGST Payment for IT, SaaS and Pharma
How GST refund on exports works under LUT or IGST payment: section 16 IGST Act, Rule 89(4), Rule 96 and 96A, with a SaaS...
20 October 2026 · 10 min read
GST GST Refund in India: The 14 Routes Under RFD-01 Explained
Types of GST refund under section 54 and RFD-01: exports, inverted duty, SEZ, excess payment and more, with start-up, pharma and IT examples.
20 October 2026 · 10 min read
GST GST Reverse Charge Traps: Legal Fees, Directors, Transport, Rent and Imports
GST reverse charge mechanism: sections 9(3) and 9(4), advocate fees, director remuneration, GTA, security, rent of residential property, imports, time of supply and ITC...
16 October 2026 · 5 min read
GST Rule 86B: Is the 1% Cash Payment Rule Valid, Refundable and Subject to Interest or Penalty?
Rule 86B 1% cash payment: whether notified before section 49(12), refund, interest under section 50 and penalty, with reported High Court decisions and the...
15 October 2026 · 11 min read
GST GSTR-9 and GSTR-9C: Annual Return, Due Date, Late Fee and the Reconciliation Traps
GST annual return GSTR-9 and reconciliation statement GSTR-9C: who must file, due date, late fee under section 47(2), key tables, common mismatches and a...
15 October 2026 · 5 min read