Demand cut from ₹10,050 to ₹1,310
TaxSavvy for cancel GST registration
Closing or not using GST? Cancel it properly.
We file REG-16 or revocation and the final return, with stock tax worked out.
If you wait: Returns still pile up till cancelled: ₹50 a day late fee each (CGST Sec 47)
How we get it done
Four steps, the same for every job. You see each one ticked.
Information
Reason and requested cancellation date. Closing stock and capital goods values
Discussion
Did you cancel it yourself, or did the department cancel it?. When did the business actually stop or change, and what stock is left?
Forms
File all pending GSTR-1 and GSTR-3B up to the cancellation date. Work out Sec 29(5) tax on closing stock and capital goods
Deliverables
ARN for REG-16 or REG-21. Cancellation order REG-19
See what you get, free
Real formats, made with dummy data.
Sample Sample ₹5.7 lakh still to come in
Sample 2 receipts, ₹3.2 lakh, have no invoice
Questions, answered the CA way
Facts, Provisions and law, Analysis, Conclusion.
GSTR-2A / 2B mismatch notices: ITC reversal demands
- Facts
- The most common GST notice: your GSTR-2B shows less ITC than what you claimed in GSTR-3B. Reasons: vendor didn't file GSTR-1, vendor filed after your return date, invoice uploaded incorrectly.
- Provisions and law
- CGST Act, Sec 16(2)(aa), 16(4) | Rule 36(4)
- Analysis
- Sec 16(2)(aa): ITC is available only on invoices appearing in GSTR-2B. If not in GSTR-2B, ITC must be reversed with interest (18% per annum). Defence: Get vendor to file/amend their GSTR-1. Once vendor files, the invoice appears in your GSTR-2B and ITC can be claimed. Chasing vendors is now a mandatory compliance activity.
GSTR-1: Outward Supplies Return (Due 11th)
- Facts
- GSTR-1 is the source of truth for the GST system. It feeds your customers' GSTR-2B, which they use to claim ITC. File it wrong or late, your customers lose ITC credit, they call you, you lose the client. Every B2B invoice must be declared invoice-by-invoice.
- Provisions and law
- Sec 37; Rule 59; Sec 37(3); Rule 59(6); Notification 89/2020
- Analysis
- What goes in GSTR-1 table by table: Table 4A: B2B invoices (every invoice to a GSTIN holder, must have buyer's GSTIN, invoice number, date, taxable value, GST amount). Table 5: B2C interstate invoices above ₹2.5L (state-wise). Table 6: Exports, type of export, shipping bill number if zero-rated. Table 7: B2C supplies (domestic, below ₹2.5L interstate or any intrastate). Table 8: Nil-rated/exempt/non-GST supplies. Table 9/10: Amendments to previous months' invoices. Table 11: Advances received. HSN summary (Table 12): If turnover above ₹5Cr: 6-digit HSN mandatory. ₹1.5Cr to ₹5Cr: 4-digit HSN. Below ₹1.5Cr: 2-digit HSN. From FY 2021-22: all B2B invoices must carry HSN/SAC code. Wrong HSN = input GSTR-2B data for buyer is wrong → buyer's ITC is blocked. Why GSTR-1 accuracy matters for your client: Every B2B invoice you declare in GSTR-1 flows into your buyer's GSTR-2B automatically.
- Conclusion
- Compile all outward invoices for the month: B2B (with buyer GSTIN), B2C, exports, debit/credit notes
- Verify every B2B invoice has: correct buyer GSTIN, correct invoice number/date, correct HSN/SAC, correct tax amount
- Check: any amendments needed to previous months' invoices? Declare in Table 9/10
- Check: any exports in the month? Attach shipping bill number and Bill of Lading details
GST for influencers: when you must register and what rate applies
- Facts
- Influencer services fall under SAC 998361 (Advertising Services) or SAC 999332 (Other personal cultural & recreational services). GST rate: 18%.
- Provisions and law
- CGST Act, Sec 22 (registration) | Notification 12/2017
- Analysis
- Registration threshold: ₹20L turnover for services. Once you cross ₹20L in brand deals, sponsorships, and platform income in a financial year: mandatory GST registration. After registration, you must collect 18% GST on all invoices to Indian clients and file monthly returns. For brand deals: If you're GST-registered, your invoice to a brand = deal value + 18% GST. The brand can claim ITC on this GST. This is why brands prefer working with GST-registered creators. For YouTube AdSense and foreign brand deals: These are exports of service, 0% GST with a Letter of Undertaking (LUT). No GST charged on foreign income.
- Conclusion
- Track all income sources monthly, brand deals, YouTube, affiliate, merchandise
- Register for GST when total crosses ₹15L (before ₹20L limit, leave buffer)
- File LUT online for foreign income sources (YouTube, foreign brands)
- Issue GST invoices to all Indian clients, collect 18%
DRC-01 / DRC-01A: Show Cause Notice under GST
- Facts
- DRC-01A (Pre-SCN): An intimation before the formal SCN, giving you a chance to pay and close the matter without formal proceedings. Respond within 30 days. If you pay + interest, the SCN is not issued.
- Provisions and law
- CGST Act 2017, Sec 73 (non-fraud), Sec 74 (fraud) | Rule 100
- Analysis
- DRC-01 (Show Cause Notice): Formal SCN issued under Sec 73 or 74. Sec 73 = non-fraud cases (10% penalty). Sec 74 = fraud/suppression (100% penalty). Reply within 30 days. If the GST officer is satisfied with your reply, the proceedings are dropped. If not, a personal hearing is scheduled before an order is passed. Always respond to DRC-01A, it's the cheapest way to close a GST matter. Ignoring it escalates to DRC-01 with higher stakes.
- Conclusion
- Acknowledge receipt and state your position clearly
- Address each point in the SCN specifically, don't ignore any allegation
- Provide GSTR-1, GSTR-3B, GSTR-2B reconciliation for the disputed period
- If ITC is being denied: provide tax invoices, e-way bills, payment proof from vendor
Closing or not using GST? Cancel it properly.
A Chartered Accountant handles it. Fixed price, told before you pay.
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