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GST Registration Cancellation After Death of a Sole Proprietor — A Complete Guide
When a sole proprietor passes away, the legal heir must handle GST compliance — cancellation, pending returns, ITC transfer. Here's the complete step-by-step guide under the CGST Act.

CA Shantanu Bagwe
Apr 24 min read


GST Registration Threshold for Small Service Providers: When Can You Cancel?
A cable operator earning Rs. 12-15 lakhs annually asks whether GST is mandatory. We analyse Section 22(1) and Section 29 of the CGST Act to clarify the law.

CA Shantanu Bagwe
Mar 204 min read


ITC Reversal on Perishable Goods Destroyed Due to Force Majeure — A GST Analysis
When war disrupts exports and perishable goods must be destroyed, Section 17(5)(h) of the CGST Act mandates ITC reversal — with no force majeure relief. Here's what exporters need to know.

CA Shantanu Bagwe
Mar 124 min read


TDS on Rent: A Complete Reference Guide for FY 2025-26 & FY 2026-27
Paying rent for your office, factory, or residence? If the amount exceeds ₹50,000 per month, you are legally required to deduct TDS before making the payment. However, the rate, timing, and compliance requirements vary depending on who you are as a payer. This guide covers both categories of rent payers under the current Income Tax Act, 1961 (FY 2025‑26) and the newly enacted Income Tax Act, 2025 (effective FY 2026‑27), so you stay compliant no matter when you are reading thi
Team Gracia
Mar 33 min read


Unlocking Tax Dues in Maharashtra Benefits of the New Settlement Scheme
The introduction of the Goods and Services Tax (GST) on July 1, 2017, changed India’s taxation system, especially in Maharashtra. Before...

Gracia
Feb 7, 20253 min read


5 Tax Tips to Safeguard Your Startup from Costly Mistakes
Kickstart Your Financial Journey

Gracia
Feb 7, 20253 min read

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