GST Notice REG-27: What It Is, Why You Got It, and How to Reply Before REG-28 Is Issued When GST replaced VAT, Service Tax, Central Excise, and several other taxes on 1 July 2017, the government issued provisional registrations in Form GST REG-25 to over 65 lakh businesses already registered under the old tax regime, allowing them to continue operations while they completed their formal enrolment on the GST common portal. That enrolment process required businesses to furnish specific [...]

GST Notice REG-23: What It Means, How to Reply, and What Happens If It Is Rejected When the CBIC's 2023 enforcement drive cancelled 4,972 GSTINs and detected Rs. 15,035 crore in evasion (Tribune India, July 2023), thousands of those businesses filed revocation applications in Form GST REG-21 to reclaim their cancelled registrations. Not all of them succeeded on the first attempt. Where the Proper Officer finds a revocation application deficient, either on compliance grounds or on substance, [...]

GST Notice REG-17: What It Means, How to Reply, and How to Get Your GSTIN Back In a single 2023 enforcement drive, the CBIC verified 59,178 GST registrations and cancelled 4,972 GSTINs, detecting tax evasion of Rs. 15,035 crore (Tribune India, July 2023). But enforcement drives are not the only trigger: automated GSTN systems generate REG-17 show cause notices in bulk whenever a taxpayer misses returns for six consecutive months, operates from an unverified address, or falls into [...]

GST Registration Notice REG-3: What It Is, Why You Got It, and How to Reply India's GST taxpayer base crossed 1.67 crore active registrations as of June 2026 (GSTN 9 Years Report, 2026), and new businesses are added every month. But the registration process is not automatic: when a proper officer examining your Form GST REG-01 application finds a document gap or needs clarification, they issue a Form GST REG-3 notice under Rule 9(2) of the CGST Rules 2017. You then [...]

GST Notice CMP-05: What It Is, Why You Got It, and How to Reply A CMP-05 is a show cause notice (SCN) issued by the Proper Officer to a GST composition scheme taxpayer. It means the officer has reason to believe you were either ineligible for the composition scheme from the start, or that you violated its conditions after opting in. Of India's 1.51 crore registered GST taxpayers (CBIC, April 2025), a significant subset operates under the composition scheme with turnover [...]

FAST-DS 2026: Your Complete FAQ on the Foreign Assets Disclosure Scheme The government knows more than most taxpayers realise. In November 2024, CBDT sent SMS and email alerts to 30,161 taxpayers who had undisclosed foreign assets, and those taxpayers collectively declared ₹29,208 crore in foreign holdings (The Print, 2025). A second wave followed in late 2025 covering another 25,000 individuals. On July 8, 2026, CBDT integrated AEOI and CRS data directly into taxpayers' Annual Information Statement, meaning the department [...]