1.51 crore GST taxpayers risk a GSTR-3A notice for every missed return. CA explains the 15-day window, Section 62 trap, and turnover-capped late fee caps.

GST Notice PCT-03: What It Means for GST Practitioners, How to Reply, and What Happens After PCT-04 The GST portal allows enrolled GST Practitioners (GSTPs) to file returns, upload invoices, and perform a wide range of compliance tasks on behalf of their taxpayer clients through an authorized-agent framework under Section 48 of the CGST Act 2017. That authorization comes with a corresponding accountability: where a GSTP is found guilty of misconduct, convicted of an offense, suspended by their parent professional [...]

GST Notice RFD-08: What It Means, How to Reply via RFD-09, and How to Appeal RFD-07 Rejection India's GST refunds exceeded Rs. 2 lakh crore in FY 2024-25 (GSTN Annual Report 2025), driven primarily by export-linked IGST refunds and inverted duty structure credits. Yet a substantial portion of refund applications stall at the scrutiny stage, when the Proper Officer identifies a discrepancy between the claim and the available data, and issues a show cause notice in Form GST RFD-08 proposing to [...]