GST

GST registration, returns, input tax credit and practical compliance.

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GST

344 articles

GST DRC-17 Property Auctions: Rule 147 Notice Dates, Ownership Objections and Transfer-Cost Controls2026-10-25

GST DRC-17 Property Auctions: Rule 147 Notice Dates, Ownership Objections and Transfer-Cost Controls

Rule 147 property auctions use DRC-16 attachment and DRC-17 sale notice, with ownership-objection safeguards and a separate successful-bidder payment stage. Check timing and legal title rather than treating the highest bid as a completed transfer.

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GST Rule 157 Surety Recovery: Prove the Undertaking and Reconcile the Remaining Covered Dues2026-10-25

GST Rule 157 Surety Recovery: Prove the Undertaking and Reconcile the Remaining Covered Dues

Rule 157 allows a person who became surety for a defaulter’s dues to be proceeded against as if the surety were the defaulter. Build an undertaking-specific response and reconcile valid recoveries instead of treating every director or guarantor label as conclusive.

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Closed Proprietorships After Death: Section 93(1)(b)’s Estate-Limited GST Liability2026-10-25

Closed Proprietorships After Death: Section 93(1)(b)’s Estate-Limited GST Liability

Where the deceased’s business is discontinued, section 93(1)(b) limits the legal representative’s stated payment obligation to the estate’s capacity to meet the charge. Prove closure, distinguish later determinations and preserve an estate-and-dues reconciliation.

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GST DRC-15: Recover Through a Civil-Court Decree and Reconcile the Net Proceeds2026-10-25

GST DRC-15: Recover Through a Civil-Court Decree and Reconcile the Net Proceeds

Rule 146 uses DRC-15 where money is payable to a GST defaulter through execution of the specified civil-court decree. Reconcile court-authorised net proceeds and actual demand credits without confusing the decree debtor with the GST defaulter.

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GST DRC-18 Land-Revenue Recovery: Certificate Amounts, Taxpayer Identity and Credit Reconciliation2026-10-25

GST DRC-18 Land-Revenue Recovery: Certificate Amounts, Taxpayer Identity and Credit Reconciliation

DRC-18 sends a recoverable GST amount to the district land-revenue machinery. Verify the certificate against the operative demand, actual payment credits and the correct taxpayer before treating the amount as still collectible.

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GST Rule 153: Attach a Defaulter Partner’s Interest Without Treating the Entire Firm as the Asset2026-10-25

GST Rule 153: Attach a Defaulter Partner’s Interest Without Treating the Entire Firm as the Asset

Rule 153 permits a charge and receiver over a defaulter partner’s interest, with redemption or purchase options for other partners. A defensible working separates the partner’s entitlement, the recovery balance and the firm’s own property.

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GST Summary Assessment under Section 64: ASMT-17 Withdrawal, Receipt Dates and the Error-Evidence Fi2026-10-25

GST Summary Assessment under Section 64: ASMT-17 Withdrawal, Receipt Dates and the Error-Evidence File

Check section 64 urgency and approval conditions, diary thirty days from receipt, and support ASMT-17 with a reconciled order and error-evidence schedule.

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GST Provisional Assessment: ASMT Forms, the 25% Security Ceiling and Finalisation Controls2026-10-25

GST Provisional Assessment: ASMT Forms, the 25% Security Ceiling and Finalisation Controls

Use section 60 and rule 98 to document value or rate uncertainty, reconcile bond security, final tax and payment, and complete ASMT-08/09 release.

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GST Company Liquidation: Section 88 Appointment Intimation, DRC-24 and the Thirty-Day/Three-Month Cl2026-10-25

GST Company Liquidation: Section 88 Appointment Intimation, DRC-24 and the Thirty-Day/Three-Month Clocks

Build a liquidation GST file around appointment evidence, receipt-based deadlines and a reconciled DRC-24 amount. Keep director exposure and insolvency payment priorities separate.

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GST Demand Changes After Appeal: Section 84, DRC-25 and the Revised Recovery Balance2026-10-25

GST Demand Changes After Appeal: Section 84, DRC-25 and the Revised Recovery Balance

Bridge an enhanced or reduced GST demand to the recovery file: distinguish the additional notice from reduction intimation, preserve credited payments and prevent duplicate recovery.

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GST Rule 144 Auctions: Goods Already Under Officer Control, Fifteen-Day Clocks and DRC-10 to DRC-122026-10-25

GST Rule 144 Auctions: Goods Already Under Officer Control, Fifteen-Day Clocks and DRC-10 to DRC-12

Check a rule 144 recovery auction against its goods inventory, necessary sale quantity, fifteen-day notice and payment periods, and the DRC-10/11/12 record.

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GST Provisional Attachment: DRC-22A Objections, One-Year Expiry and Perishable-Property Release2026-10-25

GST Provisional Attachment: DRC-22A Objections, One-Year Expiry and Perishable-Property Release

Review section 83 attachment separately from tax recovery: verify the order, use DRC-22A for objections, track expiry and apply the special lower-of release test correctly.

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