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Sachin Mohite

@sachinjbkco

I write on GST and compliance here — registration thresholds, input tax credit and the conditions attached to claiming it, e-invoicing and e-way bill rules, the GSTR-1 / 3B / 9 return cycle, and the late fees and interest that follow a missed deadline. I work from the CGST Act, the rules made under it and CBIC circulars, and I call out the places where the portal behaves differently from what the section actually says. I'm writing for the person who has to file the return, so I state deadlines and penalty numbers plainly rather than burying them.

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GST, Input Tax Credit, E-Invoicing, GST Returns, Compliance Deadlines, E-Way Bill

Finance Ministry Issues FAQs on GST Registration for E-commerce Sellers Under Rule 14B: ECO Warehouse as Place of Business, Conditions and Steps

Sachin Mohite · 1d

GST

The Finance Ministry issued 14 FAQs on 9 October 2026 on rule 14B: small e-commerce sellers may register in a State with no premises by declaring the marketplace warehouse as their place of business. Who qualifies, the operator consent, home-State verification, and what is not settled.

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57th GST Council Meeting: Full List of Decisions (8 October 2026), and Which Need a Change in the Law

Sachin Mohite · 3d

GST

The 57th GST Council (8 Oct 2026) changed no rates. It recommended removing arrest, a Rs 5 crore prosecution threshold, more ITC, wider inverted duty refunds, faster registration and refunds, and an annual return in principle. Every decision, sorted by whether it needs a rule or an Act amendment.

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457

GST Multistate Registration: One Master TRN for Several States, and the Decision It Does Not Make for You

Sachin Mohite · Oct 3

GST

From 1 October 2026 the GST Portal lets a Normal Taxpayer apply in several States at once: one Master TRN, common details entered once, then a TRN per State. What it carries, what each State still needs, and why the State list is the real decision.

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GSTAT Transfer of Appeals: Taking Same-Issue Appeals From Several State Benches to the Principal Bench in One Application

Sachin Mohite · Oct 2

GST

GSTAT's new Transfer of Appeal utility lets a business with GSTINs in several States pick its appeals on the same question of law and ask for them to be heard together. The legal hook is S.O. 4219(E), the decision is the President's, and the bench is the Principal Bench in New Delhi.

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Five Ways Turnover Gets Computed Wrong for Tax Audit — and Why This Is the One Mistake You Cannot Fix in Form 3CD

Sachin Mohite · Sep 18

Income Tax

Every tax audit question starts with one number, and it is the number most likely to be wrong. Get the turnover figure wrong and you do not make a reporting error — you conclude that no audit was needed at all. Five ways it happens, from the statute.

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UPI MDR From 15 October 2026: What a Merchant Actually Pays, the GST and TDS on It, and the Three Traps in the Fine Print

Sachin Mohite · Sep 17

GST

A 0.4% MDR starts on UPI merchant payments above Rs 2,000 on 15 October 2026. What it costs once 18% GST is added, when input tax credit is available, whether TDS applies, the monthly limit that quietly reclassifies a small merchant, and why steering the sale to cash is the expensive answer.

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Bringing an iPhone 18 Pro or iPhone 17 From Dubai or the US: What Indian Customs Charges Under the Baggage Rules 2026 (Rs 75,000 Allowance, 35% on the Rest, Worked Examples)

Sachin Mohite · Sep 17

Customs

A resident flying into India gets Rs 75,000 of articles duty-free; a new iPhone above that pays 35% basic customs duty on the excess, with no surcharge and no IGST. The "10% from April" rate is for post and courier, not airports. Worked figures for the iPhone 18 Pro from Dubai and the US, and the iPhone 17.

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284

GST Officers at Your Door: The Four Kinds of Visit the CGST Act Allows, the Paper Each One Needs, and What You Can and Cannot Refuse

Sachin Mohite · Sep 14

GST

A GST officer can be at your premises for an audit (s.65, 15 working days' notice), an access visit (s.71, Joint Commissioner's authorisation), an inspection (s.67(1), INS-01) or a search (s.67(2), INS-01). Each has a paper, a rank and a limit. What to ask for, what you must hand over, what you may refuse, and the Board's own rules on payment and summons.

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110

No GST Registration Without Biometric Aadhaar Authentication: What the Delhi High Court's Nationwide Direction of 8 September 2026 Changes for Every New Applicant

Sachin Mohite · Sep 13

GST

On 8 September 2026 the Delhi High Court directed "all the authorities across the country" not to grant any GST registration without biometric Aadhaar authentication, for the time being. Until now the biometric visit was for risk-flagged applicants only. What the order says, what Rule 8(4A) already did, what changes at the GST Suvidha Kendra, and the 22 September date.

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214

Tax Audit vs Statutory Audit vs GST Audit: Three Laws, Three Triggers, and Which Ones Apply to You

Sachin Mohite · Sep 11

Audit

Tax audit (Section 44AB, turnover and cash tests, 21 October this year), statutory audit (Companies Act for every company; LLP Rules exempt an LLP within Rs 40 lakh turnover or Rs 25 lakh contribution) and GST audit (no CA certification since 1 August 2021; self-certified GSTR-9C above Rs 5 crore, plus departmental audit under Section 65 and special audit under Section 66). Who needs which, and where one report serves two.

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111

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