GST Multi-State Registration via MTRN: One Master TRN for All States Explained
The GST portal now enables multi-state GST registration via a single MTRN (Master Temporary Reference Number). Learn how it works, who can use it, step-by-step process, document requirements, and key limitations including the Normal Taxpayer eligibility restriction.
How to File a TDS Revised Return: Correction Types, TRACES Steps and Deadlines
Need to correct a TDS return? Learn how to file a TDS revised return on TRACES, the types of corrections allowed (C1 to C9), step-by-step process using CONSO file, and key deadlines.
Union Territory GST (UTGST): Registration, Rates and Compliance for UTs
UTGST is levied on intra-UT supplies in Union Territories without a legislature. Learn which UTs are covered, how UTGST differs from SGST, registration requirements, and ITC rules.
GST on Gold Biscuit: Rate, HSN Code 7108 and Tax Treatment in India
GST on gold biscuits in India is 3% under HSN code 7108. Learn about rates on imports, making charges, ITC rules, and compliance for gold dealers in 2026.
GST Return Filing Charges in India: What Businesses Actually Pay
GST return filing charges in India range from zero (self-filing) to Rs 15,000+ per year for a CA. See a full breakdown by return type, business size, and late fee penalties.
Section 143(3) Assessment Order: Time Limit and How to Reply
Section 143(3) Assessment Order: Time Limit and How to Reply A Section 143(3) assessment order is the final product of a scrutiny assessment — the most detailed and consequential type of income tax proceeding an assessee can face. When the income tax department selects your return for scrutiny under Section 143(2), the entire process leads to a Section 143(3) order in which the Assessing Officer (AO) determines your income and tax liability after examining your return, [...]