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 57th Council proposals.
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.
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.
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 and worked examples.
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.
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 example and litigation pointers.
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.
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 with a worked example.
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 views that can be taken.
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 worked example.