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Rajat Gupta is a qualified lawyer and has completed B.A. LL.B. (Hons.) from the prestigious National Law Institute University, Bhopal. He has 8 years of experience in the field of indirect taxation. At present, Rajat is a partner in ARD Tax Consultants, a law firm based out of Hisar (Haryana) and has diverse experience in GST advisory, compliance &  litigation. He regularly appears before revenue authorities in original as well as appellate matters. Rajat has also published research articles on various issues under the GST law.

Showing 1 to 20 of 22 Results
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Issue Id: 121022
Invoice issued at wrong GSTIN which is now cancelled
My client issued an invoice dated 26.05.2026 and reported it in GSTR-1. Soon after, he realised it was issued against the old GSTIN of the buyer. ... Read Full Issue
Goods and Services Tax - GST
Author
Date 13 Jul 2026
Replies 9 Replies
Views 664 Views
Like 1 Bookmark
Issue Id: 121021
Invoice correction in GSTR - 1
IN JUNE GSTR 1, I WAS SUPPOSED TO SHOW ONLY 1 INVOICE DATED 30.06.2026. BY MISTAKE, I REPORTED 2 INVOICES IN THE CONTINUED SERIAL NO. AS 1 & 2, ... Read Full Issue
Goods and Services Tax - GST
Author
Date 13 Jul 2026
Replies 3 Replies
Views 606 Views
Like 0 Bookmark
Issue Id: 120866
Tax applicability on sale of agricultural produce
Hello, one of my clients is registered under GST as a trader. He also has an agricultural land to his name. He produces mustard seeds (falls under 5% ... Read Full Issue
Goods and Services Tax - GST
Author
Date 13 Apr 2026
Replies 4 Replies
Views 839 Views
Like 0 Bookmark
Issue Id: 120786
Distribution of expenses and credit under GST
Company X is engaged in selling goods through ECOs (Amazon at present). It has a head office (HO) in Bengaluru and multiple godowns in different ... Read Full Issue
Goods and Services Tax - GST
Author
Date 02 Mar 2026
Replies 5 Replies
Views 544 Views
Like 0 Bookmark
Issue Id: 120642
Taxability of capital goods (machine) when no ITC availed?
My client purchased a machine when he did not have any GST registration. Later on, after obtaining registration, he did not claim its ITC as well. ... Read Full Issue
Goods and Services Tax - GST
Author
Date 10 Dec 2025
Replies 10 Replies
Views 1560 Views
Like 0 Bookmark
Issue Id: 120578
Claim of ITC under wrong head - how to correct
A taxpayer has claimed ITC under CGST & SGST instead of IGST during FY 24-25. The law allows correction for this in the returns up to 30th Nov ... Read Full Issue
Goods and Services Tax - GST
Author
Date 01 Nov 2025
Replies 9 Replies
Views 3753 Views
Like 0 Bookmark
Issue Id: 120501
54F Exemption in consecutive 2 years towards installments paid for new house
Can we claim 54 F exemption across 2 years towards installments paid for one new residential house? will it be allowed? How to show in ITR,total ... Read Full Issue
Income Tax
Author
Date 27 Sep 2025
Replies 1 Reply
Views 553 Views
Like 0 Bookmark
Issue Id: 120403
Rejection of GST cancellation application after long period
Dear Experts, there are cases where the revenue rejects the cancellation application after keeping it pending for an unnecessarily long period. Till ... Read Full Issue
Goods and Services Tax - GST
Author
Date 29 Aug 2025
Replies 4 Replies
Views 709 Views
Like 0 Bookmark
Issue Id: 120316
ITC on dealer meet organized on behalf of Company
A taxpayer engaged in cement trading organises a dealers meet in a hotel on behalf of the supplier company. The hotel issues an invoice as catering ... Read Full Issue
Goods and Services Tax - GST
Author
Date 02 Aug 2025
Replies 2 Replies
Views 1051 Views
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Issue Id: 120252
Verification of tran-1 credit of duty paid invoices
Hello taxperts, A taxpayer had availed credit of duty paid invoices under CGST head at the time of TRAN-1. My query is what documents are required ... Read Full Issue
Goods and Services Tax - GST
Author
Date 15 Jul 2025
Replies 3 Replies
Views 443 Views
Like 0 Bookmark
Issue Id: 120247
Transfer of property by karta to HUF
If a Property has been transferred by Karta to HUF, will rental income from property be taxable in the hands of HUF? 
Income Tax
Author
Date 14 Jul 2025
Replies 1 Reply
Views 742 Views
Like 0 Bookmark
Issue Id: 120211
Treatment of incentives under GST law
Hello experts, A taxpayer receives multiple incentives in the form of discounts & promotional activity reimbursements from its supplier ... Read Full Issue
Goods and Services Tax - GST
Author
Date 07 Jul 2025
Replies 4 Replies
Views 4749 Views
Like 0 Bookmark
Issue Id: 120203
TDS Deduction under section 194I
If a Private Ltd. Co. has paid rent Rs. 30000 for May 2025 and from June onwards it is paying 90000 p.m. does the company liable to deduct TDS on ... Read Full Issue
Income Tax
Author
Date 02 Jul 2025
Replies 2 Replies
Views 1797 Views
Like 0 Bookmark
Issue Id: 120141
Leave Travel Exemption for F.Y 25-26 Return
Travel expenditure done in June 2025 will be claimed in Income tax return of F.Y 25-26. Will it be considered expenditure made in block year 2022-25 ... Read Full Issue
Income Tax
Author
Date 13 Jun 2025
Replies 1 Reply
Views 408 Views
Like 0 Bookmark
Issue Id: 120133
Document details in case of e-commerce transactions
Hello, one of my clients is supplying goods through amazon, flipkart, meesho etc. The monthly GST reports provided by some of these operators do not ... Read Full Issue
Goods and Services Tax - GST
Author
Date 11 Jun 2025
Replies 1 Reply
Views 302 Views
Like 0 Bookmark
Issue Id: 120081
Invoicing for supply to government department
Hello, one of my clients has supplied inverters & batteries along with installation and testing of the same on site to a government department. ... Read Full Issue
Goods and Services Tax - GST
Author
Date 03 Jun 2025
Replies 4 Replies
Views 1765 Views
Like 0 Bookmark
Issue Id: 120063
Proper officer for adjudication
In terms of CBIC circular 31/2018, DGGI and audit authorities can make taxpayers answer to one single Adjudicating authority in case of SCN involving ... Read Full Issue
Goods and Services Tax - GST
Author
Date 27 May 2025
Replies 4 Replies
Views 4021 Views
Like 0 Bookmark
Issue Id: 119414
Interest lability on ITC when payment to supplier is made after 180 days
Hello, one of my client's purchased goods and availed ITC in October 2018. But he made the entire payment to the supplier only in FY 20-21. My ... Read Full Issue
Goods and Services Tax - GST
Author
Date 19 Nov 2024
Replies 4 Replies
Views 3313 Views
Like 0 Bookmark
Issue Id: 119342
Taxability of letting out commercial premises to registered person by an URP
In light of the recent amendment vide notification no. 9/2024 CT(R) dated 08.10.2024, whether a registered person will be required to pay tax under ... Read Full Issue
Goods and Services Tax - GST
Author
Date 09 Oct 2024
Replies 8 Replies
Views 1098 Views
Like 0 Bookmark
Issue Id: 119299
Exempt supply by GTA
XYZ is registered as GTA under the GST Act. Apart from goods transport service under RCM basis, it also provides its own vehicle on hire to other ... Read Full Issue
Goods and Services Tax - GST
Author
Date 10 Sep 2024
Replies 3 Replies
Views 9880 Views
25 Replies on 20 Issues
Like 1 Bookmark
Issue Id: 121032
GSTR 3B not filled by Supplier
GSTR 1 filled by supplier and the ITC has been auto populated in GSTR-2B as per GSTR 2B purchaser claimed ITC. Now the department has send ASMT 10 ... Read Full Issue
Goods and Services Tax - GST
Author
Date 18 Jul 2026
Replies 1 Reply
Views 722 Views
Like 1 Bookmark
Issue Id: 121022
Invoice issued at wrong GSTIN which is now cancelled
My client issued an invoice dated 26.05.2026 and reported it in GSTR-1. Soon after, he realised it was issued against the old GSTIN of the buyer. ... Read Full Issue
Goods and Services Tax - GST
Author
Date 13 Jul 2026
Replies 2 Replies
Views 664 Views
Like 1 Bookmark
Issue Id: 121021
Invoice correction in GSTR - 1
IN JUNE GSTR 1, I WAS SUPPOSED TO SHOW ONLY 1 INVOICE DATED 30.06.2026. BY MISTAKE, I REPORTED 2 INVOICES IN THE CONTINUED SERIAL NO. AS 1 & 2, ... Read Full Issue
Goods and Services Tax - GST
Author
Date 13 Jul 2026
Replies 1 Reply
Views 606 Views
Like 0 Bookmark
Issue Id: 120866
Tax applicability on sale of agricultural produce
Hello, one of my clients is registered under GST as a trader. He also has an agricultural land to his name. He produces mustard seeds (falls under 5% ... Read Full Issue
Goods and Services Tax - GST
Author
Date 13 Apr 2026
Replies 2 Replies
Views 839 Views
Like 0 Bookmark
Issue Id: 120786
Distribution of expenses and credit under GST
Company X is engaged in selling goods through ECOs (Amazon at present). It has a head office (HO) in Bengaluru and multiple godowns in different ... Read Full Issue
Goods and Services Tax - GST
Author
Date 02 Mar 2026
Replies 1 Reply
Views 544 Views
Like 0 Bookmark
Issue Id: 120642
Taxability of capital goods (machine) when no ITC availed?
My client purchased a machine when he did not have any GST registration. Later on, after obtaining registration, he did not claim its ITC as well. ... Read Full Issue
Goods and Services Tax - GST
Author
Date 10 Dec 2025
Replies 1 Reply
Views 1560 Views
Like 0 Bookmark
Issue Id: 120578
Claim of ITC under wrong head - how to correct
A taxpayer has claimed ITC under CGST & SGST instead of IGST during FY 24-25. The law allows correction for this in the returns up to 30th Nov ... Read Full Issue
Goods and Services Tax - GST
Author
Date 01 Nov 2025
Replies 2 Replies
Views 3753 Views
Like 0 Bookmark
Issue Id: 120403
Rejection of GST cancellation application after long period
Dear Experts, there are cases where the revenue rejects the cancellation application after keeping it pending for an unnecessarily long period. Till ... Read Full Issue
Goods and Services Tax - GST
Author
Date 29 Aug 2025
Replies 1 Reply
Views 709 Views
Like 0 Bookmark
Issue Id: 120252
Verification of tran-1 credit of duty paid invoices
Hello taxperts, A taxpayer had availed credit of duty paid invoices under CGST head at the time of TRAN-1. My query is what documents are required ... Read Full Issue
Goods and Services Tax - GST
Author
Date 15 Jul 2025
Replies 1 Reply
Views 443 Views
Like 0 Bookmark
Issue Id: 120211
Treatment of incentives under GST law
Hello experts, A taxpayer receives multiple incentives in the form of discounts & promotional activity reimbursements from its supplier ... Read Full Issue
Goods and Services Tax - GST
Author
Date 07 Jul 2025
Replies 1 Reply
Views 4749 Views
Like 0 Bookmark
Issue Id: 120121
GSTR-1 Table-12 Issue HSN - wise summary of outward supplies
Dear Team, We have 3 types of supplies  B2B-B2C-Nill Rated to unregistered So when we feed details in table no-12,the amount of nill ... Read Full Issue
Goods and Services Tax - GST
Author
Date 10 Jun 2025
Replies 1 Reply
Views 5995 Views
Like 0 Bookmark
Issue Id: 120098
ITC denied due to Incorrect Place of Supply
A taxpayer registered in Tamilnadu has purchased goods from Maharashtra. As per POS rules, the POS is in Tamilnadu due to goods involving ... Read Full Issue
Goods and Services Tax - GST
Author
Date 05 Jun 2025
Replies 1 Reply
Views 13847 Views
Like 0 Bookmark
Issue Id: 120090
Proceedings under section 74 of CGST Act'17
Sir, if one taxpayer has reconciled his turnover with balance sheet PL ACCOUNT and GSTR-9/9C and declared the Short-payment made by the taxpayer in ... Read Full Issue
Goods and Services Tax - GST
Author
Date 04 Jun 2025
Replies 1 Reply
Views 11635 Views
Like 0 Bookmark
Issue Id: 120081
Invoicing for supply to government department
Hello, one of my clients has supplied inverters & batteries along with installation and testing of the same on site to a government department. ... Read Full Issue
Goods and Services Tax - GST
Author
Date 03 Jun 2025
Replies 2 Replies
Views 1765 Views
Like 0 Bookmark
Issue Id: 120063
Proper officer for adjudication
In terms of CBIC circular 31/2018, DGGI and audit authorities can make taxpayers answer to one single Adjudicating authority in case of SCN involving ... Read Full Issue
Goods and Services Tax - GST
Author
Date 27 May 2025
Replies 1 Reply
Views 4021 Views
Like 0 Bookmark
Issue Id: 119342
Taxability of letting out commercial premises to registered person by an URP
In light of the recent amendment vide notification no. 9/2024 CT(R) dated 08.10.2024, whether a registered person will be required to pay tax under ... Read Full Issue
Goods and Services Tax - GST
Author
Date 09 Oct 2024
Replies 2 Replies
Views 1098 Views
Like 0 Bookmark
Issue Id: 119133
Treatment of liability in case of transfer of business
A taxpayer has filed an appeal against the demand order which is pending for hearing. He has sufficient balance in the credit ledger to meet any tax ... Read Full Issue
Goods and Services Tax - GST
Author
Date 31 May 2024
Replies 1 Reply
Views 1422 Views
Like 0 Bookmark
Issue Id: 118008
ISSUE OF CREDIT UNDER GST WITH IRN
We have issued debit to our Customer on 17th Feb,2022 for freight charges of Rs. 8,745/- +GST and same has been uploaded on GSTN server in Feb-22 ... Read Full Issue
Goods and Services Tax - GST
Author
Date 24 Jun 2022
Replies 1 Reply
Views 2029 Views
Like 0 Bookmark
Issue Id: 118003
Wrong place of supply on Invoice by Supplier
Dear Sir, M/s ABC Associates is paying rent for a property in Punjab whereas it is registered in Haryana. The landlord is registered in Punjab and ... Read Full Issue
Goods and Services Tax - GST
Author
Date 22 Jun 2022
Replies 1 Reply
Views 5046 Views
Like 0 Bookmark
Issue Id: 118001
Appeal issue
respected sir,one of my client's (a works contractor -govt works) GSTN was cancelled right back in 2018.now an order has been passed on him ... Read Full Issue
Goods and Services Tax - GST
Author
Date 19 Jun 2022
Replies 1 Reply
Views 2166 Views
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Rajat Gupta
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Lawyer

Email
Email

[email protected]

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October 2021