Practical compliance guides

GSTAT & GST Litigation · 13 min read

GSTAT Appeal: Manufacturers (ITC Mismatch) Audit: How We Help Clients Identify and Fix Compliance Gaps

Most manufacturers discover their ITC compliance gaps the hard way - through a DRC-01C notice, a Section 73/74 demand, or worse, an ASMT-10...

CACA Sundaram Gupta · Apr 2

GSTAT & GST Litigation · 11 min read

Patron Accounting's GSTAT Appeal: IT/Software (Place of Supply) Checklist: Refined Through Real Filing Experience

We have filed multiple GSTAT appeals for IT and software companies on place of supply disputes since the Tribunal became operational in Sept...

CACA Sundaram Gupta · Apr 2

GSTAT & GST Litigation · 14 min read

GSTAT Appeal: IT/Software (Place of Supply) Process Explained: From Application to Certificate

Your IT company exports software development services to a US client. You filed returns treating the supply as zero-rated export, claimed IT...

CACA Sundaram Gupta · Apr 2

GSTAT & GST Litigation · 13 min read

GSTAT Appeal: Importers (IGST & Valuation): Six Years of Filing Experience Across Pune, Mumbai, and Delhi

We have been handling importer IGST and valuation disputes since GST launched in July 2017. Across Pune, Mumbai, and Delhi - India's three l...

CACA Sundaram Gupta · Apr 2

GSTAT & GST Litigation · 13 min read

GSTAT Appeal: Importers (IGST & Valuation) Documents Checklist: Everything You Need Before You Apply

You import electronic components from China. Customs assessed the consignment at a transaction value of Rs 2.5 crore and charged IGST at 18%...

CACA Sundaram Gupta · Apr 2

GSTAT & GST Litigation · 13 min read

GSTAT Appeal: Healthcare (Exemption): What Auditors, Revenue Officers, and Regulators Actually Look For

Every hospital administrator knows the GST exemption exists. Fewer know what happens when the department decides to test it. The revenue off...

CACA Sundaram Gupta · Apr 2

GSTAT & GST Litigation · 12 min read

GSTAT Appeal: Healthcare (Exemption) Requirements for Indian Businesses: The Complete List

Your hospital received a GST demand notice. The department says your diagnostic centre is not a "clinical establishment." Or that the room r...

CACA Sundaram Gupta · Apr 2

GSTAT & GST Litigation · 14 min read

What Sets Good GSTAT Appeal: Exporters (Refund Rejection) Advice Apart: A CA's Honest and Practical Assessment

Your export refund of Rs 35 lakh was rejected. Your CA says "file a GSTAT appeal." But is that the right advice? What if the rejection was b...

CACA Sundaram Gupta · Apr 2

GSTAT & GST Litigation · 14 min read

GSTAT E-Filing Portal Assistance Errors We’ve Seen: Patterns from Real Client Cases Across India

After filing 340+ GSTAT appeals across 18 State Bench jurisdictions since September 2025, our team has documented every portal error, regist...

CACA Sundaram Gupta · Apr 2

GSTAT & GST Litigation · 14 min read

GSTAT Appeal: Real Estate (ITC Reversal) During Regulatory Transition: Our Team's Step-by-Step Response

In March 2019, the GST Council changed the real estate taxation framework overnight. Builders who had been operating under a 12% GST regime...

CACA Sundaram Gupta · Apr 2

GSTAT & GST Litigation · 14 min read

GSTAT Appeal: Real Estate (ITC Reversal) Penalties in India: What You Risk by Not Complying

Your real estate development company built a commercial complex. During construction, you claimed ITC on cement, steel, electrical fittings,...

CACA Sundaram Gupta · Apr 2

GSTAT & GST Litigation · 17 min read

GSTAT Principal Bench Representation: Why One-Size-Fits-All Advice Fails - and What Actually Works

Search for “GSTAT representation” and you will find dozens of guides that treat the Principal Bench and State Benches as interchangeable. Th...

CACA Sundaram Gupta · Apr 2