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๐Ÿ“ข ๐†๐จ๐ฏ๐ž๐ซ๐ง๐ฆ๐ž๐ง๐ญ ๐†๐ซ๐š๐ง๐ญ๐ฌ ๐“๐ž๐ฆ๐ฉ๐จ๐ซ๐š๐ซ๐ฒ ๐‚๐ฎ๐ฌ๐ญ๐จ๐ฆ๐ฌ ๐ƒ๐ฎ๐ญ๐ฒ ๐„๐ฑ๐ž๐ฆ๐ฉ๐ญ๐ข๐จ๐ง ๐จ๐ง ๐‚๐จ๐ญ๐ญ๐จ๐ง ๐ˆ๐ฆ๐ฉ๐จ๐ซ๐ญ๐ฌThe Central Government has issued ๐๐จ๐ญ๐ข๐Ÿ๐ข๐œ๐š๐ญ๐ข๐จ๐ง ๐๐จ....
01/06/2026

๐Ÿ“ข ๐†๐จ๐ฏ๐ž๐ซ๐ง๐ฆ๐ž๐ง๐ญ ๐†๐ซ๐š๐ง๐ญ๐ฌ ๐“๐ž๐ฆ๐ฉ๐จ๐ซ๐š๐ซ๐ฒ ๐‚๐ฎ๐ฌ๐ญ๐จ๐ฆ๐ฌ ๐ƒ๐ฎ๐ญ๐ฒ ๐„๐ฑ๐ž๐ฆ๐ฉ๐ญ๐ข๐จ๐ง ๐จ๐ง ๐‚๐จ๐ญ๐ญ๐จ๐ง ๐ˆ๐ฆ๐ฉ๐จ๐ซ๐ญ๐ฌ

The Central Government has issued ๐๐จ๐ญ๐ข๐Ÿ๐ข๐œ๐š๐ญ๐ข๐จ๐ง ๐๐จ. 26/2026-๐‚๐ฎ๐ฌ๐ญ๐จ๐ฆ๐ฌ ๐๐š๐ญ๐ž๐ 30.05.2026, granting a temporary exemption from all customs duties on the import of cotton from 1๐ฌ๐ญ ๐‰๐ฎ๐ง๐ž 2026 ๐ญ๐จ 31๐ฌ๐ญ ๐Ž๐œ๐ญ๐จ๐›๐ž๐ซ 2026.

๐“๐ก๐ข๐ฌ ๐ฌ๐ข๐ ๐ง๐ข๐Ÿ๐ข๐œ๐š๐ง๐ญ ๐ฉ๐จ๐ฅ๐ข๐œ๐ฒ ๐ฆ๐ž๐š๐ฌ๐ฎ๐ซ๐ž ๐ข๐ฌ ๐ž๐ฑ๐ฉ๐ž๐œ๐ญ๐ž๐ ๐ญ๐จ:
โœ… Improve the availability of raw cotton in the domestic market
โœ… Reduce input costs for textile manufacturers
โœ… Strengthen the competitiveness of Indian textile exports
โœ… Support the entire textile value chain, including yarn, fabric, garments, and made-ups

The decision comes at a crucial time for the textile industry and reflects the Government's commitment to supporting manufacturing and exports while ensuring adequate raw material availability.

๐Ÿ”— ๐๐ˆ๐ ๐‘๐ž๐ฅ๐ž๐š๐ฌ๐ž:
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๐Ÿ“ข ๐–๐ก๐š๐ญ ๐“๐ฒ๐ฉ๐ž ๐จ๐Ÿ ๐„๐ง๐ญ๐ข๐ญ๐ฒ ๐–๐ข๐ฅ๐ฅ ๐๐ž ๐๐ž๐ญ๐ญ๐ž๐ซ ๐Ÿ๐จ๐ซ ๐˜๐จ๐ฎ๐ซ ๐๐ฎ๐ฌ๐ข๐ง๐ž๐ฌ๐ฌ?Choosing the ๐ซ๐ข๐ ๐ก๐ญ ๐›๐ฎ๐ฌ๐ข๐ง๐ž๐ฌ๐ฌ ๐ฌ๐ญ๐ซ๐ฎ๐œ๐ญ๐ฎ๐ซ๐ž is one of the most importan...
29/05/2026

๐Ÿ“ข ๐–๐ก๐š๐ญ ๐“๐ฒ๐ฉ๐ž ๐จ๐Ÿ ๐„๐ง๐ญ๐ข๐ญ๐ฒ ๐–๐ข๐ฅ๐ฅ ๐๐ž ๐๐ž๐ญ๐ญ๐ž๐ซ ๐Ÿ๐จ๐ซ ๐˜๐จ๐ฎ๐ซ ๐๐ฎ๐ฌ๐ข๐ง๐ž๐ฌ๐ฌ?

Choosing the ๐ซ๐ข๐ ๐ก๐ญ ๐›๐ฎ๐ฌ๐ข๐ง๐ž๐ฌ๐ฌ ๐ฌ๐ญ๐ซ๐ฎ๐œ๐ญ๐ฎ๐ซ๐ž is one of the most important decisions for any entrepreneurโ€”and the wrong choice can affect your ๐ญ๐š๐ฑ๐ž๐ฌ, ๐œ๐จ๐ฆ๐ฉ๐ฅ๐ข๐š๐ง๐œ๐ž ๐›๐ฎ๐ซ๐๐ž๐ง, ๐ฅ๐ข๐š๐›๐ข๐ฅ๐ข๐ญ๐ฒ ๐ฉ๐ซ๐จ๐ญ๐ž๐œ๐ญ๐ข๐จ๐ง, ๐Ÿ๐ฎ๐ง๐๐ซ๐š๐ข๐ฌ๐ข๐ง๐  ๐š๐›๐ข๐ฅ๐ข๐ญ๐ฒ, ๐š๐ง๐ ๐Ÿ๐ฎ๐ญ๐ฎ๐ซ๐ž ๐ ๐ซ๐จ๐ฐ๐ญ๐ก.

Whether youโ€™re starting a small business, launching a startup, or scaling an existing venture, selecting the right entity can save you major headaches later.

๐„๐ง๐ญ๐ข๐ญ๐ข๐ž๐ฌ ๐‚๐จ๐ฏ๐ž๐ซ๐ž๐ ๐ข๐ง ๐ญ๐ก๐ž ๐€๐ซ๐ญ๐ข๐œ๐ฅ๐ž:
โœ”๏ธ ๐’๐จ๐ฅ๐ž ๐๐ซ๐จ๐ฉ๐ซ๐ข๐ž๐ญ๐จ๐ซ๐ฌ๐ก๐ข๐ฉ
Best for small businesses & individual professionals with minimal compliance needs.
โœ”๏ธ๐๐š๐ซ๐ญ๐ง๐ž๐ซ๐ฌ๐ก๐ข๐ฉ ๐…๐ข๐ซ๐ฆ
Suitable for traditional businesses operated by two or more partners with shared responsibilities.
โœ”๏ธ ๐‹๐ข๐ฆ๐ข๐ญ๐ž๐ ๐‹๐ข๐š๐›๐ข๐ฅ๐ข๐ญ๐ฒ ๐๐š๐ซ๐ญ๐ง๐ž๐ซ๐ฌ๐ก๐ข๐ฉ (๐‹๐‹๐)
Offers limited liability protection with comparatively flexible compliance requirements.
โœ”๏ธ ๐Ž๐ง๐ž ๐๐ž๐ซ๐ฌ๐จ๐ง ๐‚๐จ๐ฆ๐ฉ๐š๐ง๐ฒ (๐Ž๐๐‚)
Ideal for solo entrepreneurs who want corporate structure benefits with single ownership.
โœ”๏ธ ๐๐ซ๐ข๐ฏ๐š๐ญ๐ž ๐‹๐ข๐ฆ๐ข๐ญ๐ž๐ ๐‚๐จ๐ฆ๐ฉ๐š๐ง๐ฒ
Best suited for startups, scalable businesses, investor funding, and long-term expansion.
โœ”๏ธ ๐๐ฎ๐›๐ฅ๐ข๐œ ๐‹๐ข๐ฆ๐ข๐ญ๐ž๐ ๐‚๐จ๐ฆ๐ฉ๐š๐ง๐ฒ
Suitable for large businesses planning public fundraising and wider expansion.

๐Ÿ’ก There is no one-size-fits-all answerโ€”the best entity depends on your business model, future plans, funding needs, and operational complexity.

๐Ÿ‘‰ ๐‚๐ฅ๐ข๐œ๐ค ๐ญ๐ก๐ž ๐ฅ๐ข๐ง๐ค ๐›๐ž๐ฅ๐จ๐ฐ ๐ญ๐จ ๐ซ๐ž๐š๐ ๐ญ๐ก๐ž ๐Ÿ๐ฎ๐ฅ๐ฅ ๐š๐ซ๐ญ๐ข๐œ๐ฅ๐ž and find out which business entity is best suited for your business.

What Type of Entity Will Be Better for Your Business? Learn which structureโ€”Proprietorship, LLP, OPC, or Private Limited Company.

๐ŸŒ™โœจ Eid ul Adha Mubarak from Team Vizttax! โœจ๐ŸŒ™On this blessed occasion of Eid ul Adha, may your life be filled with peace,...
28/05/2026

๐ŸŒ™โœจ Eid ul Adha Mubarak from Team Vizttax! โœจ๐ŸŒ™

On this blessed occasion of Eid ul Adha, may your life be filled with peace, happiness, prosperity, and countless blessings. ๐Ÿค

Eid reminds us of sacrifice, gratitude, compassion, and the importance of helping others. May this festival bring success and positivity to you, your family, and your business endeavors.

Wishing everyone joy, togetherness, and a prosperous future ahead. ๐ŸŒŸ

๐Ÿ•Œ Eid Mubarak!

๐Ÿ“ž +91 8506916831
๐Ÿ“ง [email protected]
๐ŸŒ www.vizttax.com

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๐Ÿ“ข ๐‘๐ž๐œ๐ž๐ข๐ฏ๐ž๐ ๐š ๐†๐’๐“ ๐๐จ๐ญ๐ข๐œ๐ž? ๐‡๐ž๐ซ๐žโ€™๐ฌ ๐–๐ก๐š๐ญ ๐ญ๐จ ๐ƒ๐จ ๐ˆ๐ฆ๐ฆ๐ž๐๐ข๐š๐ญ๐ž๐ฅ๐ฒReceiving a ๐†๐’๐“ ๐ง๐จ๐ญ๐ข๐œ๐ž can create panicโ€”but the worst mistake is t...
27/05/2026

๐Ÿ“ข ๐‘๐ž๐œ๐ž๐ข๐ฏ๐ž๐ ๐š ๐†๐’๐“ ๐๐จ๐ญ๐ข๐œ๐ž? ๐‡๐ž๐ซ๐žโ€™๐ฌ ๐–๐ก๐š๐ญ ๐ญ๐จ ๐ƒ๐จ ๐ˆ๐ฆ๐ฆ๐ž๐๐ข๐š๐ญ๐ž๐ฅ๐ฒ

Receiving a ๐†๐’๐“ ๐ง๐จ๐ญ๐ข๐œ๐ž can create panicโ€”but the worst mistake is to ๐ข๐ ๐ง๐จ๐ซ๐ž ๐ข๐ญ ๐จ๐ซ ๐ซ๐ž๐ฌ๐ฉ๐จ๐ง๐ ๐ฐ๐ข๐ญ๐ก๐จ๐ฎ๐ญ ๐ฎ๐ง๐๐ž๐ซ๐ฌ๐ญ๐š๐ง๐๐ข๐ง๐  ๐ญ๐ก๐ž ๐ข๐ฌ๐ฌ๐ฎ๐ž.

Whether youโ€™re a ๐›๐ฎ๐ฌ๐ข๐ง๐ž๐ฌ๐ฌ ๐จ๐ฐ๐ง๐ž๐ซ, ๐ฌ๐ญ๐š๐ซ๐ญ๐ฎ๐ฉ ๐Ÿ๐จ๐ฎ๐ง๐๐ž๐ซ, ๐Ÿ๐ซ๐ž๐ž๐ฅ๐š๐ง๐œ๐ž๐ซ, ๐ญ๐ซ๐š๐๐ž๐ซ, ๐ฆ๐š๐ง๐ฎ๐Ÿ๐š๐œ๐ญ๐ฎ๐ซ๐ž๐ซ, ๐จ๐ซ ๐ฌ๐ž๐ซ๐ฏ๐ข๐œ๐ž ๐ฉ๐ซ๐จ๐ฏ๐ข๐๐ž๐ซ, the right first steps can make all the difference.

๐–๐ก๐š๐ญ ๐ญ๐ก๐ข๐ฌ ๐š๐ซ๐ญ๐ข๐œ๐ฅ๐ž ๐ก๐ž๐ฅ๐ฉ๐ฌ ๐ฒ๐จ๐ฎ ๐ฎ๐ง๐๐ž๐ซ๐ฌ๐ญ๐š๐ง๐:
โœ”๏ธ How to identify which type of GST notice youโ€™ve received
โœ”๏ธ The immediate steps to take before replying
โœ”๏ธ How to review notices for mismatch, non-filing, or tax demand issues
โœ”๏ธ What documents and reconciliations should you prepare
โœ”๏ธ Common mistakes that can lead to penalties or unnecessary litigation
โœ”๏ธ When professional support can help resolve the notice faster

๐Ÿ’ก In many cases, GST notices can be resolved smoothlyโ€”๐ข๐Ÿ ๐ฒ๐จ๐ฎ ๐š๐œ๐ญ ๐ช๐ฎ๐ข๐œ๐ค๐ฅ๐ฒ, ๐ซ๐ž๐ฏ๐ข๐ž๐ฐ ๐œ๐š๐ซ๐ž๐Ÿ๐ฎ๐ฅ๐ฅ๐ฒ, ๐š๐ง๐ ๐ฌ๐ฎ๐›๐ฆ๐ข๐ญ ๐ญ๐ก๐ž ๐ซ๐ข๐ ๐ก๐ญ ๐ซ๐ž๐ฌ๐ฉ๐จ๐ง๐ฌ๐ž ๐จ๐ง ๐ญ๐ข๐ฆ๐ž.

๐Ÿ‘‰ ๐‚๐ฅ๐ข๐œ๐ค ๐ญ๐ก๐ž ๐ฅ๐ข๐ง๐ค ๐›๐ž๐ฅ๐จ๐ฐ ๐ญ๐จ ๐ซ๐ž๐š๐ ๐ญ๐ก๐ž ๐Ÿ๐ฎ๐ฅ๐ฅ ๐š๐ซ๐ญ๐ข๐œ๐ฅ๐ž and learn exactly what to do after receiving a GST notice:

Received a GST notice? Learn how to respond correctly, understand common GST notices like DRC-01 and ASMT-10, and avoid penalties with timely action.

๐Ÿšจ ๐‚๐š๐ง ๐ˆ๐“๐‚ ๐๐ž ๐ƒ๐ž๐ง๐ข๐ž๐ ๐ƒ๐ฎ๐ž ๐ญ๐จ ๐’๐ฎ๐ฉ๐ฉ๐ฅ๐ข๐ž๐ซโ€™๐ฌ ๐ƒ๐ž๐Ÿ๐š๐ฎ๐ฅ๐ญ?Supreme Court Issues Notice in ๐Œ/๐ฌ ๐‹๐†๐– ๐ˆ๐ง๐๐ฎ๐ฌ๐ญ๐ซ๐ข๐ž๐ฌ ๐‹๐ข๐ฆ๐ข๐ญ๐ž๐ ๐ฏ๐ฌ ๐”๐ง๐ข๐จ๐ง ๐จ๐Ÿ ๐ˆ๐ง๐๐ข...
26/05/2026

๐Ÿšจ ๐‚๐š๐ง ๐ˆ๐“๐‚ ๐๐ž ๐ƒ๐ž๐ง๐ข๐ž๐ ๐ƒ๐ฎ๐ž ๐ญ๐จ ๐’๐ฎ๐ฉ๐ฉ๐ฅ๐ข๐ž๐ซโ€™๐ฌ ๐ƒ๐ž๐Ÿ๐š๐ฎ๐ฅ๐ญ?

Supreme Court Issues Notice in ๐Œ/๐ฌ ๐‹๐†๐– ๐ˆ๐ง๐๐ฎ๐ฌ๐ญ๐ซ๐ข๐ž๐ฌ ๐‹๐ข๐ฆ๐ข๐ญ๐ž๐ ๐ฏ๐ฌ ๐”๐ง๐ข๐จ๐ง ๐จ๐Ÿ ๐ˆ๐ง๐๐ข๐š & Ors.

A very important development under GST law is now before the Honโ€™ble Supreme Court.

The Supreme Court has issued notice in the case of M/s LGW Industries Limited vs Union of India & Ors., where the constitutional validity of Section 16(2)(c) of the CGST Act has been challenged.

๐“๐ก๐ž ๐œ๐จ๐ซ๐ž ๐ข๐ฌ๐ฌ๐ฎ๐ž ๐ข๐ฌ ๐ž๐ฑ๐ญ๐ซ๐ž๐ฆ๐ž๐ฅ๐ฒ ๐ฌ๐ข๐ ๐ง๐ข๐Ÿ๐ข๐œ๐š๐ง๐ญ ๐Ÿ๐จ๐ซ ๐ญ๐š๐ฑ๐ฉ๐š๐ฒ๐ž๐ซ๐ฌ:
๐Ÿ‘‰ Can a bona fide purchaser lose Input Tax Credit merely because the supplier failed to deposit tax with the Government?

๐ˆ๐ง ๐ฉ๐ซ๐š๐œ๐ญ๐ข๐œ๐š๐ฅ ๐›๐ฎ๐ฌ๐ข๐ง๐ž๐ฌ๐ฌ ๐ฌ๐œ๐ž๐ง๐š๐ซ๐ข๐จ๐ฌ, ๐ญ๐š๐ฑ๐ฉ๐š๐ฒ๐ž๐ซ๐ฌ ๐จ๐Ÿ๐ญ๐ž๐ง:
โœ”๏ธ possess valid GST invoices
โœ”๏ธ receive goods/services
โœ”๏ธ make payment including GST
โœ”๏ธ comply with all statutory requirements on their part

๐˜๐ž๐ญ ๐ˆ๐“๐‚ ๐ข๐ฌ ๐๐ž๐ง๐ข๐ž๐ ๐๐ฎ๐ž ๐ญ๐จ ๐ฌ๐ฎ๐ฉ๐ฉ๐ฅ๐ข๐ž๐ซ ๐๐ž๐Ÿ๐š๐ฎ๐ฅ๐ญ โ€” sometimes because of non-compliance by parties further up the supply chain, over whom the purchaser has absolutely no control.

The challenge before the Supreme Court argues that Section 16(2)(c), in such situations, effectively requires taxpayers to perform an โ€œimpossible conditionโ€ by ensuring tax compliance of third parties.

This matter could have a far-reaching impact on thousands of pending GST disputes across India involving ITC denial, cancelled suppliers, return defaulters, and alleged tax non-payment cases.

A case every GST practitioner, business owner, and tax professional should closely watch.

๐Ÿ“ข ๐†๐’๐“ ๐จ๐ง ๐๐ซ๐ข๐œ๐ค๐ฌ ๐ข๐ง ๐ˆ๐ง๐๐ข๐š: ๐†๐’๐“ ๐‘๐š๐ญ๐ž, ๐ˆ๐“๐‚ ๐„๐ฅ๐ข๐ ๐ข๐›๐ข๐ฅ๐ข๐ญ๐ฒ, ๐‚๐ฅ๐š๐ข๐ฆ ๐๐ซ๐จ๐œ๐ž๐ฌ๐ฌ & ๐‚๐จ๐ฆ๐ฆ๐จ๐ง ๐ˆ๐ฌ๐ฌ๐ฎ๐ž๐ฌGST on bricks may look simpleโ€”but choo...
25/05/2026

๐Ÿ“ข ๐†๐’๐“ ๐จ๐ง ๐๐ซ๐ข๐œ๐ค๐ฌ ๐ข๐ง ๐ˆ๐ง๐๐ข๐š: ๐†๐’๐“ ๐‘๐š๐ญ๐ž, ๐ˆ๐“๐‚ ๐„๐ฅ๐ข๐ ๐ข๐›๐ข๐ฅ๐ข๐ญ๐ฒ, ๐‚๐ฅ๐š๐ข๐ฆ ๐๐ซ๐จ๐œ๐ž๐ฌ๐ฌ & ๐‚๐จ๐ฆ๐ฆ๐จ๐ง ๐ˆ๐ฌ๐ฌ๐ฎ๐ž๐ฌ

GST on bricks may look simpleโ€”but choosing the wrong tax option or claiming ITC incorrectly can directly impact your costs and compliance.

Whether you're a ๐›๐ซ๐ข๐œ๐ค ๐ฆ๐š๐ง๐ฎ๐Ÿ๐š๐œ๐ญ๐ฎ๐ซ๐ž๐ซ, ๐ฌ๐ฎ๐ฉ๐ฉ๐ฅ๐ข๐ž๐ซ, ๐›๐ฎ๐ข๐ฅ๐๐ž๐ซ, ๐จ๐ซ ๐œ๐จ๐ง๐ญ๐ซ๐š๐œ๐ญ๐จ๐ซ, understanding the GST treatment on bricks is essential.

๐–๐ก๐š๐ญ ๐ญ๐ก๐ข๐ฌ ๐š๐ซ๐ญ๐ข๐œ๐ฅ๐ž ๐œ๐จ๐ฏ๐ž๐ซ๐ฌ:
โœ”๏ธ Applicable GST rates on bricks (standard vs concessional options)
โœ”๏ธ Input Tax Credit (ITC) eligibility and when it can be claimed
โœ”๏ธ Step-by-step ITC claim process and documentation requirements
โœ”๏ธ Common issues businesses faceโ€”wrong HSN code, invoice mismatches, blocked ITC & compliance errors
โœ”๏ธ Practical insights to help avoid unnecessary tax costs and notices

๐Ÿ’ก A small mistake in GST classification or ITC claim can quietly increase your tax burden. Understanding the rules can help you optimise costs and stay compliant.

๐Ÿ‘‰ ๐‚๐ฅ๐ข๐œ๐ค ๐ญ๐ก๐ž ๐ฅ๐ข๐ง๐ค ๐›๐ž๐ฅ๐จ๐ฐ ๐ญ๐จ ๐ซ๐ž๐š๐ ๐ญ๐ก๐ž ๐Ÿ๐ฎ๐ฅ๐ฅ ๐š๐ซ๐ญ๐ข๐œ๐ฅ๐ž and get a complete understanding of GST on Bricks in India, including rates, ITC rules, claim process, and common challenges.

Understand GST on bricks in India, applicable GST rates, ITC eligibility, blocked credit under Section 17(5), claim process, and common compliance issues.

โš–๏ธ ๐ˆ๐ฆ๐ฉ๐จ๐ซ๐ญ๐š๐ง๐ญ ๐†๐’๐“ ๐‘๐ž๐Ÿ๐ฎ๐ง๐ ๐‘๐ž๐ฅ๐ข๐ž๐Ÿ ๐›๐ฒ ๐๐จ๐ฆ๐›๐š๐ฒ ๐‡๐ข๐ ๐ก ๐‚๐จ๐ฎ๐ซ๐ญThe Bombay High Court has held that a ๐ฌ๐ž๐œ๐จ๐ง๐ ๐†๐’๐“ ๐ซ๐ž๐Ÿ๐ฎ๐ง๐ ๐š๐ฉ๐ฉ๐ฅ๐ข๐œ๐š๐ญ๐ข๐จ๐ง c...
23/05/2026

โš–๏ธ ๐ˆ๐ฆ๐ฉ๐จ๐ซ๐ญ๐š๐ง๐ญ ๐†๐’๐“ ๐‘๐ž๐Ÿ๐ฎ๐ง๐ ๐‘๐ž๐ฅ๐ข๐ž๐Ÿ ๐›๐ฒ ๐๐จ๐ฆ๐›๐š๐ฒ ๐‡๐ข๐ ๐ก ๐‚๐จ๐ฎ๐ซ๐ญ

The Bombay High Court has held that a ๐ฌ๐ž๐œ๐จ๐ง๐ ๐†๐’๐“ ๐ซ๐ž๐Ÿ๐ฎ๐ง๐ ๐š๐ฉ๐ฉ๐ฅ๐ข๐œ๐š๐ญ๐ข๐จ๐ง cannot be rejected merely because an earlier refund application covered a broader period.

In the case of ๐•๐š๐ฅ๐ฆ๐ž๐ญ ๐…๐ฅ๐จ๐ฐ ๐‚๐จ๐ง๐ญ๐ซ๐จ๐ฅ ๐๐ฏ๐ญ. ๐‹๐ญ๐., certain invoices were inadvertently missed in the original refund claim. The taxpayer later filed a fresh refund application within the prescribed limitation period.

However, the ๐๐ž๐ฉ๐š๐ซ๐ญ๐ฆ๐ž๐ง๐ญ ๐ซ๐ž๐ฃ๐ž๐œ๐ญ๐ž๐ ๐ญ๐ก๐ž ๐œ๐ฅ๐š๐ข๐ฆ on technical grounds stating that refund for the broader period had already been granted.

๐Ÿšจ ๐“๐ก๐ž ๐‚๐จ๐ฎ๐ซ๐ญ ๐จ๐›๐ฌ๐ž๐ซ๐ฏ๐ž๐:
โœ… Section 54 of the CGST Act does not prohibit filing multiple refund applications
โœ… Genuine refund claims cannot be denied due to procedural or inadvertent mistakes
โœ… Technicalities should not override substantive rights
โœ… If the claim is within limitation and otherwise valid, it deserves consideration on merits

This judgment is a significant relief for taxpayers facing refund issues due to missed invoices or clerical errors in earlier applications.

๐Ÿ“Œ ๐Š๐ž๐ฒ ๐ญ๐š๐ค๐ž๐š๐ฐ๐š๐ฒ:
A genuine GST refund claim should not fail merely because of a technical lapse.

โš–๏ธ ๐Œ๐ข๐ฌ๐ฌ๐ž๐ ๐š ๐†๐’๐“ ๐š๐ฉ๐ฉ๐ž๐š๐ฅ ๐๐ž๐š๐๐ฅ๐ข๐ง๐ž ๐๐ฎ๐ž ๐ญ๐จ ๐ฉ๐จ๐ซ๐ญ๐š๐ฅ ๐ข๐ฌ๐ฌ๐ฎ๐ž๐ฌ ๐จ๐ซ ๐ฉ๐ซ๐จ๐œ๐ž๐๐ฎ๐ซ๐š๐ฅ ๐œ๐จ๐ง๐Ÿ๐ฎ๐ฌ๐ข๐จ๐ง? ๐“๐ก๐ž๐ซ๐ž ๐ฆ๐š๐ฒ ๐Ÿ๐ข๐ง๐š๐ฅ๐ฅ๐ฒ ๐›๐ž ๐ฌ๐จ๐ฆ๐ž ๐ซ๐ž๐ฅ๐ข๐ž๐Ÿ ๐š๐ก๐ž๐š๐.The...
23/05/2026

โš–๏ธ ๐Œ๐ข๐ฌ๐ฌ๐ž๐ ๐š ๐†๐’๐“ ๐š๐ฉ๐ฉ๐ž๐š๐ฅ ๐๐ž๐š๐๐ฅ๐ข๐ง๐ž ๐๐ฎ๐ž ๐ญ๐จ ๐ฉ๐จ๐ซ๐ญ๐š๐ฅ ๐ข๐ฌ๐ฌ๐ฎ๐ž๐ฌ ๐จ๐ซ ๐ฉ๐ซ๐จ๐œ๐ž๐๐ฎ๐ซ๐š๐ฅ ๐œ๐จ๐ง๐Ÿ๐ฎ๐ฌ๐ข๐จ๐ง? ๐“๐ก๐ž๐ซ๐ž ๐ฆ๐š๐ฒ ๐Ÿ๐ข๐ง๐š๐ฅ๐ฅ๐ฒ ๐›๐ž ๐ฌ๐จ๐ฆ๐ž ๐ซ๐ž๐ฅ๐ข๐ž๐Ÿ ๐š๐ก๐ž๐š๐.

The upcoming GST Council meeting is expected to discuss a ๐Ÿ›๏ธ one-time Amnesty Scheme for ๐ญ๐ข๐ฆ๐ž-๐›๐š๐ซ๐ซ๐ž๐ ๐†๐’๐“ ๐š๐ฉ๐ฉ๐ž๐š๐ฅ๐ฌ. If approved, this could help taxpayers whose appeals could not be filed within the prescribed time because of:
โ€ข GST portal glitches
โ€ข Technical difficulties
โ€ข Legal uncertainty
โ€ข Procedural hardships

๐–๐ก๐ฒ ๐ญ๐ก๐ข๐ฌ ๐œ๐จ๐ฎ๐ฅ๐ ๐›๐ž ๐š ๐ฌ๐ข๐ ๐ง๐ข๐Ÿ๐ข๐œ๐š๐ง๐ญ ๐ฌ๐ญ๐ž๐ฉ ๐Ÿ‘‡
โœ… Genuine taxpayers may get another opportunity to present their case
โœ… Many disputes rejected only on limitation grounds could be revived
โœ… Litigation burden may reduce for both taxpayers and the department
โœ… It would strengthen confidence in a more practical and taxpayer-friendly GST system

In practice, many taxpayers lose their right to appeal not because their case lacks merit, but because of procedural delays beyond their control. A one-time window could provide much-needed relief in deserving cases. ๐Ÿ“‘

๐Ÿ’ฌ ๐–๐ก๐š๐ญโ€™๐ฌ ๐ฒ๐จ๐ฎ๐ซ ๐ฏ๐ข๐ž๐ฐ?
Should such relief be available only as a one-time amnesty, or should there be a permanent mechanism for genuine hardship cases under GST?

๐—š๐—ฆ๐—ง ๐—œ๐—ง๐—– ๐—ฅ๐—ถ๐˜€๐—ธ ๐—ก๐—ผ๐˜„ ๐——๐—ฒ๐—ฝ๐—ฒ๐—ป๐—ฑ๐˜€ ๐—ผ๐—ป ๐—ฌ๐—ผ๐˜‚๐—ฟ ๐—ฉ๐—ฒ๐—ป๐—ฑ๐—ผ๐—ฟ ๐—ง๐—ผ๐—ผUnder GST, businesses are increasingly facing a difficult situation:Even afte...
22/05/2026

๐—š๐—ฆ๐—ง ๐—œ๐—ง๐—– ๐—ฅ๐—ถ๐˜€๐—ธ ๐—ก๐—ผ๐˜„ ๐——๐—ฒ๐—ฝ๐—ฒ๐—ป๐—ฑ๐˜€ ๐—ผ๐—ป ๐—ฌ๐—ผ๐˜‚๐—ฟ ๐—ฉ๐—ฒ๐—ป๐—ฑ๐—ผ๐—ฟ ๐—ง๐—ผ๐—ผ

Under GST, businesses are increasingly facing a difficult situation:

Even after making genuine purchases and maintaining proper documentation, Input Tax Credit can still come under dispute because of the supplierโ€™s non-compliance.

The recent Gujarat High Court decision in *Maruti Enterprise vs Union of India* has again brought attention to Section 16(2)(c), where ITC eligibility is linked with tax actually being deposited by the supplier.

This creates a major practical challenge for businesses.

A buyer may have:

โ€ข Proper tax invoice
โ€ข Payment made through banking channels
โ€ข Goods/services actually received
โ€ข Supplier GST registration active
โ€ข Invoice reflected in GSTR-2B

Still, questions on ITC may arise if the supplier defaults in tax payment or return compliance.

Of course, there are judicial decisions where courts have granted relief to bona fide purchasers, especially where transactions are genuine and there is no allegation of fraud or collusion.

But in reality, businesses prefer prevention over years of litigation.

That is why vendor selection and compliance tracking have now become equally important as accounting and tax filing.

Some practical safeguards businesses should consider:

โœ” Periodic vendor GST compliance review
โœ” Regular reconciliation with GSTR-2B
โœ” Strong documentation of goods movement and payments
โœ” Vendor agreements containing ITC protection clauses
โœ” Internal red flags for repetitive non-filers or risky suppliers
โœ” Written communication records for pending compliance issues

In todayโ€™s GST environment, vendor due diligence is no longer optional.

Because sometimes the biggest GST exposure does not arise from your own mistake โ€” but from someone elseโ€™s non-compliance.

๐†๐’๐“๐ ๐ก๐š๐ฌ ๐ช๐ฎ๐ข๐ž๐ญ๐ฅ๐ฒ ๐ข๐ง๐ญ๐ซ๐จ๐๐ฎ๐œ๐ž๐ ๐š ๐ฆ๐š๐ฃ๐จ๐ซ ๐œ๐ก๐š๐ง๐ ๐ž ๐ข๐ง ๐ญ๐ก๐ž ๐„-๐–๐š๐ฒ ๐๐ข๐ฅ๐ฅ ๐ฌ๐ฒ๐ฌ๐ญ๐ž๐ฆ ๐ŸššAnd this update is much bigger than it looks.On 20t...
22/05/2026

๐†๐’๐“๐ ๐ก๐š๐ฌ ๐ช๐ฎ๐ข๐ž๐ญ๐ฅ๐ฒ ๐ข๐ง๐ญ๐ซ๐จ๐๐ฎ๐œ๐ž๐ ๐š ๐ฆ๐š๐ฃ๐จ๐ซ ๐œ๐ก๐š๐ง๐ ๐ž ๐ข๐ง ๐ญ๐ก๐ž ๐„-๐–๐š๐ฒ ๐๐ข๐ฅ๐ฅ ๐ฌ๐ฒ๐ฌ๐ญ๐ž๐ฆ ๐Ÿšš
And this update is much bigger than it looks.

On 20th May 2026, GSTN dropped an advisory with TWO changes that look small on paper but rewrite the EWB playbook.

๐“๐ฐ๐จ ๐ข๐ฆ๐ฉ๐จ๐ซ๐ญ๐š๐ง๐ญ ๐œ๐ก๐š๐ง๐ ๐ž๐ฌ ๐ข๐ง๐ญ๐ซ๐จ๐๐ฎ๐œ๐ž๐ ๐ข๐ง ๐ญ๐ก๐ž ๐ฅ๐š๐ญ๐ž๐ฌ๐ญ ๐š๐๐ฏ๐ข๐ฌ๐จ๐ซ๐ฒ:

1๏ธโƒฃ ๐’๐ก๐ข๐ฉ-๐“๐จ ๐†๐’๐“๐ˆ๐ ๐›๐ž๐œ๐จ๐ฆ๐ž๐ฌ ๐ฆ๐š๐ง๐๐š๐ญ๐จ๐ซ๐ฒ ๐ข๐ง ๐๐ข๐ฅ๐ฅ-๐“๐จ / ๐’๐ก๐ข๐ฉ-๐“๐จ ๐ญ๐ซ๐š๐ง๐ฌ๐š๐œ๐ญ๐ข๐จ๐ง๐ฌ
If the consignee is unregistered, โ€œURPโ€ must be mentioned.
This means GSTN now wants clearer visibility of where goods are actually being delivered โ€” not just who is being billed.

2๏ธโƒฃ ๐•๐จ๐ฅ๐ฎ๐ง๐ญ๐š๐ซ๐ฒ ๐„๐–๐ ๐‚๐ฅ๐จ๐ฌ๐ฎ๐ซ๐ž ๐Ÿ๐š๐œ๐ข๐ฅ๐ข๐ญ๐ฒ ๐ข๐ง๐ญ๐ซ๐จ๐๐ฎ๐œ๐ž๐
Earlier:
Generate EWB โ†’ Goods move โ†’ EWB expires.
Now:
Generate EWB โ†’ Delivery completed โ†’ EWB closed โœ…

๐–๐ก๐จ ๐œ๐š๐ง ๐‚๐ฅ๐จ๐ฌ๐ž ๐„๐–๐:
โœ” Supplier
โœ” Recipient
โœ” Transporter
โœ” Driver / authorised person through OTP verification

This may look like a small operational update, but it changes the entire compliance approach.

โณ ๐Ž๐ง๐ž ๐ข๐ฆ๐ฉ๐จ๐ซ๐ญ๐š๐ง๐ญ ๐๐ž๐š๐๐ฅ๐ข๐ง๐ž ๐›๐ฎ๐ฌ๐ข๐ง๐ž๐ฌ๐ฌ๐ž๐ฌ ๐ฌ๐ก๐จ๐ฎ๐ฅ๐ ๐ง๐จ๐ญ ๐ข๐ ๐ง๐จ๐ซ๐ž:
The updated APIs are already available in NICโ€™s Sandbox environment, and the live rollout is scheduled from 15 June 2026.

For ERP vendors, GSPs, ASPs, and internal tech teams, this is the ideal time to test and update systems before the changes go live.

Companies that delay implementation may face operational issues in dispatch, reconciliation, and EWB processing once the new framework becomes active.

๐Š๐ž๐ฒ ๐š๐œ๐ญ๐ข๐จ๐ง ๐ฉ๐จ๐ข๐ง๐ญ๐ฌ ๐Ÿ๐จ๐ซ ๐Ÿ๐ข๐ง๐š๐ง๐œ๐ž ๐š๐ง๐ ๐œ๐จ๐ฆ๐ฉ๐ฅ๐ข๐š๐ง๐œ๐ž ๐ญ๐ž๐š๐ฆ๐ฌ:
โœ” Update EWB workflows to capture mandatory Ship-To GSTIN
โœ” Train logistics, dispatch, and accounts teams on EWB closure functionality
โœ” Include EWB closure checks in monthly reconciliation processes
โœ” Upgrade ERP integrations including Tally, SAP, Oracle, and custom software systems

๐“๐ก๐ž ๐„-๐–๐š๐ฒ ๐๐ข๐ฅ๐ฅ ๐ฌ๐ฒ๐ฌ๐ญ๐ž๐ฆ ๐ข๐ฌ ๐ฌ๐ฅ๐จ๐ฐ๐ฅ๐ฒ ๐ฌ๐ก๐ข๐Ÿ๐ญ๐ข๐ง๐  ๐Ÿ๐ซ๐จ๐ฆ:
โ€œValidity-based complianceโ€ โž โ€œLifecycle-based compliance.โ€

Businesses relying heavily on logistics and ERP automation should start preparing before the production rollout.

๐…๐ฎ๐ฅ๐ฅ ๐š๐๐ฏ๐ข๐ฌ๐จ๐ซ๐ฒ ๐ฅ๐ข๐ง๐ค : https://lnkd.in/gHx2f8v4

Whatโ€™s your view on this change?

Will EWB closure improve compliance efficiency or increase operational workload?

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