Section 16(4) ITC Time-Barred Notice: What the Law Says and How to Reply
A corrected, period-wise workflow for analysing and replying to GST notices that allege input tax credit is time-barred under section 16(4).
GST research that starts with the source.
35 clear, period-wise guides for tax professionals and students. Each article identifies the governing provision, links primary material and separates the legal rule from the practical workflow.
Start with the GST knowledge base or look up a term in the GST glossary.
How to Use AI for GST Notice Replies: A Practical Guide for CAs
A controlled workflow for using AI to extract GST notices, research provisions, build an evidence matrix and prepare a professionally reviewed reply.
TaxByKK Pricing and Plans: What You Get at Each Tier
A transparent guide to TaxByKK monthly and annual pricing, included access, suitable users and the checks to make before subscribing.
Best AI Tax Tools for GST in India: A 2026 Roundup
A transparent 2026 comparison of AI tools for Indian GST research, notice drafting and citation review, based on publicly documented features.
Best GST Software in India 2026: Features, Pricing and Honest Comparisons
A buyer-focused comparison of GST return, accounting, notice and AI research software categories in India, with a practical 2026 evaluation framework.
GST Return Filing Software in India: How to Pick One That Handles Notices Too
A practical guide to choosing GST return software that preserves reconciliations and evidence when a filing difference later becomes a notice.
TaxByKK vs LegalSpace.ai: Comparing GST Legal Research Features
A fair comparison of TaxByKK's MCP-based GST document research and LegalSpace.ai's broader cited Indian-law research platform.
GST Compliance Software India: What to Demand Before You Subscribe
A due-diligence checklist for Indian GST compliance software covering data, reconciliation, notices, AI, sources, security, exports and contract terms.
TaxByKK vs TaxBotGPT: Which GST AI Tool Gives Better Statute Citations?
A neutral comparison of TaxByKK and TaxBotGPT for GST research, notice drafting and citation review, based on current public product claims.
Blue J vs AI Tax Research Tools for Indian GST Consultants
A scope-first comparison of Blue J's cited tax research platform and India-focused GST research tools for consultants and CA firms.
TaxByKK vs TaxNoticeAI for GST Replies with Statute Citations
A neutral comparison of TaxByKK's source-led GST research workflow and TaxNoticeAI's credit-based tax-notice analysis and drafting product.
How to Find and Cite GST Amendments and CBIC Circulars Quickly
A fast, reproducible workflow for locating Indian GST amendments and CBIC circulars, checking effective dates and citing the exact supporting passage.
E-Way Bill Changes from 1 August 2026: Ship-To and Closure Guide
Prepare for GSTN’s scheduled mandatory Ship-To GSTIN/URP field and voluntary e-way bill closure workflow.
Sections 73, 74 and 74A of the CGST Act: Complete Comparison
Compare the GST demand provisions by period, allegation, limitation, payment window and penalty consequence.
GST Demand Limitation: Financial-Year-Wise Deadline Method
Calculate GST notice and order deadlines under sections 73, 74 and 74A without losing period boundaries, extensions or exclusions.
GST DRC Forms Explained: DRC-01A to DRC-08
Understand the Rule 142 demand-and-recovery form chain, what each form does, and what it does not prove.
GST First Appeal: Limitation, Pre-Deposit and Document Checklist
File a section 107 first appeal with the correct deadline, pre-deposit, statement of facts, grounds and evidence.
GSTAT Appeal Guide 2026: Deadline, Token, Pre-Deposit and Filing
A current guide to GST Appellate Tribunal e-filing, the 31 July 2026 legacy-order deadline, appeal tokens and preparation.
Section 128A GST Amnesty: Eligibility, SPL-01, SPL-02 and Current Status
Understand the closed ordinary Section 128A waiver window, covered years, exclusions, payment conditions and special residual cases.
Rule 42 and Rule 43 ITC Reversal: Calculation Guide
Calculate common-input and capital-goods ITC reversals with variables, annual true-up, interest controls and worked examples.
Section 17(5) Blocked ITC: Complete Clause-by-Clause Guide
Test motor vehicles, food, insurance, works contracts, immovable property, employee benefits, gifts, lost goods and other blocked credits.
GSTR-2B Mismatch and ITC Claims: Reconciliation Guide
Resolve missing, rejected, duplicate and timing mismatches without treating GSTR-2B as the only ITC eligibility test.
Reverse Charge Mechanism: GST Liability, ITC Timing and Documentation
Identify reverse-charge supplies, determine time of supply, pay in cash and claim ITC with the correct invoice and return trail.
ISD vs Cross Charge Under GST: Decision Guide
Distinguish third-party common input-service distribution from taxable supplies between registrations and document each route.
GST ITC Utilisation Order and Rule 88A: Complete Guide
Apply IGST credit first, then CGST and SGST credits in the permitted order while respecting cross-utilisation blocks and cash minima.
GST Invoice Management System (IMS): Recipient Action Guide
Use Accept, Reject and Pending correctly, understand deemed acceptance, recompute GSTR-2B and control ITC exceptions.
GSTR-1A Correction Guide: What Can Be Fixed Before GSTR-3B?
Use optional GSTR-1A to add or amend current-period outward supplies after GSTR-1 and before the same period’s GSTR-3B.
GST E-Invoicing Applicability and IRN Guide 2026
Check the ₹5 crore threshold, excluded entities, IRN workflow, 30-day reporting restriction and cancellation controls.
56th GST Council Rate Changes: Notification and Status Tracker
Separate the September 2025 Council recommendations from notified rates, later tobacco commencement and 2026 tariff alignment.
Budget 2026 GST Amendments: Enacted and Commencement Status Tracker
Track the Finance Act 2026 changes to discounts, credit notes, refunds, advance rulings and intermediary place of supply.
Can ChatGPT or Claude Be Trusted for GST Research?
A practical reliability framework for using AI to discover, compare and draft from GST sources without treating a model as legal authority.
GST Refund Under Section 54: Complete Eligibility and Filing Guide
Identify the refund category, relevant date, RFD form, unjust-enrichment evidence, deficiency risk and appeal route.
What Is a GST MCP Server? Using TaxByKK with Claude and ChatGPT
A plain-language guide to how a GST MCP server connects Claude or ChatGPT to tax research tools, source documents and page-level evidence.
Section 16(4), 16(5) and 16(6) of the CGST Act: A Period-Wise ITC Time-Limit Guide
Understand the ordinary section 16(4) ITC deadline, the retrospective relief in section 16(5), and the revocation rule in section 16(6).
How to Draft a GST Show Cause Notice Reply: Evidence and Research Checklist
A structured method for reading a GST show cause notice, testing jurisdiction and limitation, reconciling the demand, and filing a source-backed reply.