Finin2min | Types of Assessments under GST
Who assesses, when, and under which section 1️⃣ What Is “Assessment” under GST? (In One Line) Meaning Assessment under GST is the determination of tax liability of a person either…
Finin2min | Delhi HC: Premature SCN Violates Natural Justice under CGST
SCN issued before reply deadline is legally unsustainable 1️⃣ Case Snapshot (At a Glance) Particular Details Court Delhi High Court Case Varian Medical Systems International India Pvt. Ltd. v. Union…
Finin2min 📘 GSTR-9 (Annual Return) — Practical Filing Guide
Latest Changes, ITC Logic & Audit-Safe Reconciliations (Finin2min) Objective:File GSTR-9 with defensible workings, not forced “zero differences”. 1️⃣ What GSTR-9 Really Does (Conceptual Clarity) Return Purpose GSTR-1 Outward supplies (invoice…
Finin2min 📊 UPI Rules from FY 2025–26 / 2026
Limits, GST QR Thresholds & Compliance Discipline (Finin2min) UPI has created a perfect banking trail—fast, convenient, and fully traceable.That transparency brings compliance responsibility, especially for salaried individuals, traders, and service…
Finin2min 🚨 January 2026: GST & Income Tax Go Fully Auto-Pilot
Miss a Step → Portal Acts. No Human Buffer. January 2026 marks a decisive shift in how GST and Income Tax compliances work.The portals are no longer passive filing platforms…
Finin2min | GST 2.0 & Recent Reforms: What’s Changing, Why It Matters (2024–26)
Big Picture India’s GST framework is entering a maturity phase. Reforms rolled out during FY24–FY26 focus on simplification, tech-led compliance, dispute resolution, and rate rationalisation—collectively referred to as GST 2.0.…
Finin2min | No GST on Corporate Guarantees (Nil Value) When Full ITC Is Available
Madras HC flags non-consideration of CBIC circulars; remands demand for fresh review 🔎 The Big Picture (Finin2min Take) The Madras High Court has delivered an important procedural and valuation reminder…
Finin2min | Karnataka High Court Ruling on Place of Supply
Inter-State Supply Confirmed Despite Transfer of Title at Factory (Toyota Kirloskar Motor Pvt. Ltd. v. UOI – Nov 2025) 1️⃣ Case Snapshot (At a Glance) Particulars Details Court Karnataka High…
Finin2min | GST Reverse Charge Mechanism (RCM): Complete List of Notified Services (2025)
Who Pays GST When the Buyer Becomes Liable? 🔷 1. Reverse Charge Mechanism (RCM) – In Simple Terms Under GST, tax is normally paid by the supplier.However, in certain notified…
Finin2min | Tax Compliance Tracker – January 2026
Coverage: Income-tax + GST (Regular, QRMP, NRTP, ISD, TDS/TCS, Composition) 🧾 A. Income-tax Act, 1961 – Compliance Calendar (January 2026) 🔹 TDS / TCS Deposits & Certificates Sl. No. Compliance…