Month: September 2025

Introduction When GST was first rolled out, it was built on a simple promise: tax should never become a cost to business. The idea was that credit would flow seamlessly through the value chain. But in practice, whenever the tax …

Inverted Duty Structure (IDS) Refunds Under GST 2.0 – A Relief Path for Businesses Read more »

It’s tax filing season, and I keep seeing the same mistake repeated by professionals and service providers every year. Someone hears from a friend, “Oh, just file under Section 44ADA. The government lets you declare 50% profit and be done.”Sounds …

When a case is closed u/s 148A(d) can it be reopened Read more »