Telangana is excluded from the Rs. 40 lakh GST registration limit for goods. Know the Rs. 20 lakh threshold, inter-State rules and 30-day deadline.
Rule 14A speeds up GST registration, but suspension, show-cause notices and cancellation can follow. Pros, cons and the revocation route explained.
Government FAQs on the 57th GST Council recommendations decoded: refunds, ITC, arrest, notices, e-way bill, registration. Recommendations, not yet law.
57th GST Council: e-way bill checks only where supplier or recipient is located or registered, none in transit States. What it means, and what still applies.
GST refund reforms from the 57th GST Council meeting analysed: system-based refunds, 90% provisional refund, input services and capital goods ITC refund.
57th GST Council meeting highlights: system-based GST refunds, 90% provisional refund, ITC refund on input services and capital goods, arrest powers withdrawn.
GST appeals explained: first appeal APL-01 under section 107, GSTAT APL-05 under section 112, High Court under section 117, time limits, pre-deposit and strategy.
GST show cause notice reply: DRC-01, DRC-06, section 73, 74 and 75, limitation, personal hearing, preliminary objections, DIN, a reply template outline and a worked timeline.
ITC mismatch under GST: section 16(2)(aa), GSTR-2B, ASMT-10, DRC-01A, supplier default, case law, documents to rely on and a reply strategy.
Blocked input tax credit under section 17(5) CGST Act: motor vehicles, food, construction, works contract, personal use, with exceptions, Safari Retreats and a worked example.