Practical compliance guides

GSTAT & GST Litigation · 15 min read

GSTAT Appeal: Startups (Compliance) in Practice: Real Scenarios from Our Client Work Across India

Over the past 18 months, our team has handled GST compliance interventions for 47 startups across India. Some came to us with clean books lo...

CACA Sundaram Gupta · Apr 2

GSTAT & GST Litigation · 15 min read

GSTAT Appeal: Startups (Compliance) Notifications 2026: What Changed and What You Must Do

In 2026, the GST compliance framework for Indian startups changed more fundamentally than in any single year since GST's launch in 2017. The...

CACA Sundaram Gupta · Apr 2

GSTAT & GST Litigation · 13 min read

GSTAT Appeal: Restaurants (GST Rate) Case Study: How We Helped a Startup Avoid a ₹5L Penalty

In October 2025, a restaurant startup in Pune approached us with a simple question: "Our CA says we should charge 5% GST. Our hotel partner...

CACA Sundaram Gupta · Apr 2

GSTAT & GST Litigation · 12 min read

GSTAT Appeal: Restaurants (GST Rate) Penalties in India: What You Risk by Not Complying

You own a restaurant in a hotel. The hotel has 80 rooms - 75 priced at Rs 5,000/night and 5 suites at Rs 9,000/night. You charged 5% GST on...

CACA Sundaram Gupta · Apr 2

GSTAT & GST Litigation · 15 min read

What is GSTAT State Bench Representation? Complete Guide for Indian Businesses

For eight years after GST was introduced, Indian businesses had no second appellate forum for GST disputes. The only option was approaching...

CACA Sundaram Gupta · Apr 2

GSTAT & GST Litigation · 9 min read

Advance Ruling Rules 2026: Application, Forms & Procedure Under Sections 380-389 and Rules 200-202

Before investing in India, entering into a complex cross-border transaction, or implementing a restructuring arrangement, businesses need ce...

CACA Sundaram Gupta · Mar 23

GSTAT & GST Litigation · 10 min read

Dispute Resolution Committee (DRC) Rules 2026: Eligibility, Application & Penalty Waiver Under Section 379

Tax disputes in India are notoriously slow. Appeals before CIT(A) can take years. ITAT proceedings are backlogged. For small taxpayers facin...

CACA Sundaram Gupta · Mar 23

GSTAT & GST Litigation · 15 min read

GSTAT Single Member vs Division Bench: Which Bench Hears Your GST Appeal?

You have filed your GSTAT appeal, paid the pre-deposit, and uploaded all documents. Now the question is: who will actually hear your case? A...

CACA Sundaram Gupta · Mar 12

GSTAT & GST Litigation · 15 min read

GSTAT vs High Court: When to Appeal Where

You have lost your case at the GST First Appellate Authority and now need to decide: do you appeal to the GSTAT, approach the High Court, or...

CACA Sundaram Gupta · Mar 12

GSTAT & GST Litigation · 10 min read

GSTAT Procedure Rules 2025: What Every Taxpayer Must Know

If you are preparing to file a GST appeal before the Goods and Services Tax Appellate Tribunal, the GSTAT Procedure Rules 2025 are the ruleb...

CACA Sundaram Gupta · Mar 12

GSTAT & GST Litigation · 13 min read

GSTAT Pre-Deposit Rules: Understanding the 10% vs 20% Calculation for GST Appeals

You have just lost your first GST appeal and the demand order is staring you down. Before you can approach the GST Appellate Tribunal (GSTAT...

CACA Sundaram Gupta · Mar 12

GSTAT & GST Litigation · 14 min read

GST Demand Order Appeal After GSTAT Launch: Complete Guide

You have received a GST demand order in Form DRC-07 — perhaps under Section 73 for a tax shortfall, or under Section 74 alleging fraud or su...

CACA Sundaram Gupta · Mar 12