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♦ GST-Exercise-87 Purchase, storage and resale of copper wire received without invoice 
♦ GST-Exercise-86 Manufacturer dispatching notified goods without the unique identification marking
♦ GST-Exercise-85 Failure to register packing machines used in manufacture of pan masala
♦ GST-Exercise-84 Disposal of and tampering with seized goods left in the owner's custody
♦ GST-Exercise-83 Deletion of Tally entries and backups and substitution of the stock register after search and summons
♦ GST-Exercise-82 Opting for the composition levy by one registration when another registration under the same PAN pays tax under Section 9
♦ GST-Exercise-81 Opting for the composition levy by a manufacturer of ice cream (notified goods)
♦ GST-Exercise-80 Misclassification of outward supply at a lower rate of tax to generate an artificial inverted duty refund
♦ GST-Exercise-79 Refund of accumulated ITC claimed under 'inverted duty structure' where part of the outward supply is nil-rated
♦ GST-Exercise-78 Refund of unutilised ITC claimed for reasons other than zero-rated supplies or inverted duty structure
♦ GST-Exercise-77 Refund claimed where the incidence of tax has been passed on to others (unjust enrichment)
♦ GST-Exercise-76 Refund of unutilised ITC on export of goods where refund of IGST paid on the same supplies is also claimed
♦ GST-Exercise-75 Refund of IGST on export of services claimed after two years from the relevant date and sanctioned in error
♦ GST-Exercise-74 Input tax credit on stock claimed on registration - invGST-Exercise-74 Input tax credit on stock claimed on registration - invoices older than one oices older than one year, goods not held in stock on the stated date and capital goods
♦ GST-Exercise-73 ITC on taxes that are not 'input tax' - Basic Customs Duty, Social Welfare Surcharge and compensation cess taken as integrated tax credit
♦ GST-Exercise-72 Excess and irregular distribution of input tax credit by an Input Service Distributor
♦ GST-Exercise-71 Non-payment of the amount equivalent to input tax credit on stock and capital goods on opting for the composition scheme
♦ GST-Exercise-70 Full input tax credit taken by a non-banking financial company that exercised the 50% option
♦ GST-Exercise-69 ITC taken on plant and machinery on which depreciation has also been claimed on the tax component under the Income-tax Act - Section 16(3)
♦ GST-Exercise-68 Input tax credit taken on documents in employees' names, proforma invoices, delivery challans and invoices bearing a wrong GSTIN
♦ GST-Exercise-67 Discharge of output tax through the electronic credit ledger beyond 99% where monthly taxable supplies exceed Rs.50 lakh
♦ E-book No.5: (IPRs) Enforcement by Customs Authorities: (Self-Assessment Exercise for Customs Officers).
♦ E-book No.4: (IPRs) Enforcement by Customs Authorities: (Know about formats of Application, bond etc prescribed in the IPR (Imported Goods) Enforcement Rules, 2007)
♦ GST-DIGEST (Principles of Natural Justice) (As on August 2026)
♦ GST-Exercise-66 Payment of tax on reverse charge through the electronic credit ledger instead of cash
♦ E-book No.3: (IPRs) Enforcement by Customs Authorities: (Know about IPR (Imported Goods) Enforcement Rules, 2007, Notifications/Circulars issued under Customs Act, 1962) (Updated on 24.09.2026).
♦ GST-Exercise-65 Invoices issued for own supplies by using the GSTIN of another registered person for commission
♦ GST-Exercise-64 Retail supplies without invoice through a hidden 'estimate' mode of the billing software
♦ E-book No.2: (IPRs) Enforcement by Customs Authorities: (Know about Basics of various IPRs, Key provisions of Indian IP laws, Customs role as per India’s IP laws).
♦ GST-Exercise-63 Difference between the audited financial statements and the annual return (GSTR-9/9C) of a manufacturer
♦ E-book No.1: (IPRs) Enforcement by Customs Authorities: (Know about TRIPS agreements, Articles dealing with Border measures, basics of India’s IPR enforcement mechanism at Border).
♦ GST-Exercise-62 Failure by a Sub-Registrar to furnish the information return called for by notice under Section 150(3)
♦ E-Book on Deferred Payment of Customs Duty (Updated on 22 September,2026)
♦ GST-Exercise-61 Tax deducted at source from contractors' bills but not deposited, and FORM GSTR-7 not filed, by a local authority
♦ E-book on Proper Officer-Customs Act 1962 (Updated on 22 September 2026)
♦ GST-Exercise-60 Composition dealer fails to pay the composition tax and to furnish CMP-08 for three quarters and GSTR-4 - Sections 10
♦ E-Book on Voluntary Revision of Entry, Post Clearance (Updated on 18 September,2026)
♦ GST-DIGEST (SUPREME COURT CASES) - {August 2026}
♦ GST-Exercise-59 Failure to furnish the annual return and the reconciliation statement by the due date, despite a notice under Section 46
♦ GST-Exercise-58 Failure to furnish GSTR-3B/GSTR-1 for six months despite notice under Section 46
♦ GST-Exercise-57 Failure to apply for amendment of registration for an additional place of business (no tax effect)
♦ GST-Exercise-56 Transfer of a business as a going concern to a newly formed firm that carries on under the transferor's GSTIN without registration
♦ GST-Exercise-55 Commission agent supplying goods on behalf of two principals without registration
♦ GST-Exercise-54 Supply of online information and database access or retrieval (OIDAR) services from outside India to non-taxable online recipients
♦ E-book on Panchanama
♦ E-book on Summons under Customs, Central Excise & Service Tax
♦ GST-Exercise-53 Supply of goods at an exhibition in India by a non-resident taxable person (foreign supplier) without obtaining registration
♦ GST-Exercise-52 Supply of goods at a trade exhibition in another State by a casual taxable person without obtaining registration
♦ E-book on Interrogation in Customs
♦ E-book on Integrity in Customs
♦ GST-Exercise-51 Splitting one goods business into three names to stay below the Rs.40 lakh registration threshold
♦ GST-Exercise-50 Non-display of registration certificate and GSTIN by a small shop
♦ MONTHLY GST-DIGEST (HIGH COURT CASES) - {August 2026}
♦ E-book No.12 on Matrix of Legal provision applicable to Precursor Chemicals for IEDs & Other Hazardous/Dangerous Goods (WCO-PGS)
♦ GST-Exercise-49 Availment of input tax credit of over Rs.6 crore on invoices of non-existent suppliers
♦ E-book No.11 on Classification, Labelling and Transportation of Hazardous Materials (WCO-PGS)
♦ GST-Exercise-48 Inputs sent to job worker and not received back within one year
♦ GST-Exercise-47 Stock transfers to own branches in other States without tax invoice and without payment of IGST
♦ E-book No.10 on Identification of Precursor Chemicals (WCO-PGS)
♦ GST-Exercise-46 Failure to reverse input tax credit on goods lost, stolen etc.
♦ E-book No.09 on Import / Export of Acetone (WCO-PGS)
♦ GST-Exercise-45 Cancellation of registration on closure of business
♦ E-book No.08 on Import / Export of Detonators (WCO-PGS)
♦ E-book No.07 on Urea (WCP-PGS)
♦ GST-Exercise-44 Sale of used plant and machinery on which input tax credit was taken
♦ E-book No.06 on Acetic Anhydride (WCO-PGS)
♦ GST-Exercise-43 Input tax credit availed twice on the same invoices and partly utilised
♦ E-book No.05 on Material Safety Data Sheets (MSDS) (WCO-PGS)
♦ GST-Exercise-42 Failure of a public sector undertaking to deduct tax at source on payments to contractors
♦ E-book No.04 on HS_CAS_UN_CODE (WCO-PGS)
♦ GST-Exercise-41 Failure of an e-commerce operator to collect tax at source from a group of sellers
♦ E-book No.03 on Ammonium Nitrate (WCO-PGS)
♦ GST-Exercise-40 Availment of ITC on invoices without supply arranged by a CA-GST Practitioner
♦ E-book No.02 on Programme Global Shield (WCO-PGS)
♦ GST-Exercise-39 Reduction of output tax through credit notes issued after 30th November following the F.Y.
♦ GST-Exercise-38 Issue of manual B2B invoices without Invoice Reference Number by a manufacturer whose aggregate turnover exceeds Rs.5 Crore
♦ E-book No.01 on Programme Global Shield (WCO-PGS)
♦ GST-Exercise-37 Intermediary (buying agent) services wrongly treated as export of services under LUT
♦ GST-Exercise-36 Excess refund under inverted duty structure - input services and capital goods wrongly included in Net ITC
♦ GST-Exercise-35 Goods exported but sale proceeds not realised within the FEMA period
♦ GST-Exercise-34 Fraudulent refund of IGST on exports - shipping bills for goods not exported and for inflated values
♦ GST-Exercise-33 Tax collected from customers but not paid to the Government
♦ Customs-Acronyms-Glossary (Updated on 01 September,2026)
♦ GST-Exercise-32 Non-maintenance and non-production of books, non-compliance with summons and obstruction of inspection
♦ GST-Exercise-31 Unregistered supplier of goods selling inter-State through an e-commerce operator, without registration
♦ GST-Exercise-30 Registration obtained on a forged rent agreement for non-existent premises
♦ GST-Exercise-29 Continuing in the composition scheme after making inter-State supplies and crossing the turnover limit
♦ GST-Exercise-28 Composition taxpayer issuing tax invoices and collecting GST from customers and conceling turnover
♦ GST-Exercise-27 Minor errors in transit documents (vehicle number in Part B, e-way bill expired by a few hours)
♦ GST-DIGEST (HIGH COURT CASES) - {13 to 14 August 2026}
♦ GST-Exercise-26 Excess stock and shortage found at the godown during inspection
♦ GST-Exercise-25 Same invoice and e-way bill used for three trucks
♦ GST-Exercise-24 Goods found in excess of the quantity in invoice and e-way bill
♦ GST-Exercise-23 Goods transported without an e-way bill - Detention
♦ GST-Exercise-22 Non-payment of integrated tax on reverse charge basis on import of software licence and IT support service
♦ GST-Exercise-21 Non-payment of tax on reverse charge basis on services of advocates
♦ GST-Exercise-20 Non-payment of tax on reverse charge basis on services of Goods Transport Agencies
♦ GST-Exercise-19 Wrongful claim of exemption under the education entry for housekeeping services
♦ GST-Exercise-18 Short payment of tax by classifying sugar boiled confectionery and jelly candies
♦ GST-Exercise-17 Tax payable shown in the annual return (GSTR-9) in excess of tax paid through GSTR-3B
♦ COMPENDIUM - GST - Drafting of Show Cause Notice (52 to 87 - Practical e-Exercises)
♦ COMPENDIUM - GST - Drafting of Show Cause Notice (01 to 51 - Practical e-Exercises)
♦ GST-Exercise-16 Under-reporting of outward supplies detected from e-way bill data
♦ Master Chart of offences under GST Law (Updated on 15 September,2026)
♦ GST-Exercise-15 Mismatch between outward supplies in GSTR-1 and GSTR-3B -reconciliation
♦ News - 30-10-2026
♦ GST-Exercise-14 Suppression of turnover detected in search - parallel Tally books etc.
♦ GST-Exercise-13 Undervaluation of supplies of tiles - cash received over and above the invoice value
♦ News - 29-10-2026
♦ GST-Exercise-12 Availing input tax credit on invoices of the previous year after the 30th November cut-off
♦ GST-Exercise-11 Failure to reverse input tax credit where the receipent has not paid the supplier within 180 days
♦ E-book on Drafting of Good Show Cause Notice(SCN):Some Basics
♦ GST-Exercise-10 Failure to reverse input tax credit attributable to exempt supplies on common inputs
♦ E-Book on Drafting of Adjudication Order (Some basics)
♦ Important SC-Judgment (GST) (16 October 2026) Summary - Senior Intelligence Officer Vs. Mohammed Kamran
♦ GST-Exercise-09 Availing input tax credit on construction of a warehouse and civil structures on own account
♦ E-Book on Principles of Natural Justice
♦ GST-Exercise-08 Availing input tax credit on motor cars, outdoor catering, club membership and iterms for personal consumption
♦ E-book on Input Service Distributor under GST (Updated on 01 September 2026)
♦ GST-Acronyms-Glossary (Updated on 01 September,2026)
♦ IMPORTANT JUDGMENTS - Digest (Updated on 13 October,2026)
♦ GST-Exercise-07 Input tax credit claimed in GSTR-3B in excess of the credit communicated in GSTR-2B
♦ E-book on Non-Resident Taxable Person under GST (Updated on 29 August 2026)
♦ MONTHLY GST-DIGEST (HIGH COURT CASES) - {September-2026}
♦ GST-Exercise-06 Input tax credit on purchases from a supplier who did not pay the tax
♦ GST-Exercise-05 Circular trading of invoices among three entities without supply of goods
♦ HSNS Cess Matrix of Legal Provisions (Updated upto 27 October,2026)
♦ E-book on Casual Taxable Person under GST (Updated on 27 August 2026)
♦ GSTAT - DIGEST (Important Cases)
♦ E-book on Proper Officer under GST Law (Updated on 26 August 2026)
♦ Concordance Table - HSNS Cess (Act-Rules-Forms-Concordance) (Updated on 27 October,2026)
♦ The Special Economic Zones Matrix (Updated on 12 September 2026)
♦ GST-Exercise-04 Issue of invoices without supply and passing on of input tax credit by a dummy proprietorship
♦ Compensation Cess Matrix of Legal Provisions - (Updated upto 01 October 2026)
♦ Important SC-Judgement (Customs) (16 October 2026) - Commissioner of Customs & Ors. Vs. Intzar Ahmad
♦ The Goods and Services Tax (Compensation to States) Act, 2017 (Updated upto 01 October,2026)
♦ Concordance Table - (Rate Notification: CGST-IGST-UTGST) (Updated on 16 September,2026)
♦ UTGST Matrix of legal provisions (Updated upto 01 November,2026)
♦ GST-Exercise-03 Availment and utilisation of input tax credit on Invoices of non-existent suppliers
♦ Important HC-Judgement (Customs) (15 October 2026) - ADG, DRI Kolkata Vs. Cedence International & ors.
♦ The Special Economic Zones FORMS (Updated on 11 September 2026)
♦ The Union Territory Goods and Services Tax Act, 2017 (Updated on 01 October,2026)
♦ E-book on Types of Supply under GST (Updated on 24 August 2026)
♦ Important SC-Judgement (14 October 2026) - AC, CGST Vs. Sreenivasa Rao Ravinuthala & Another
♦ Guide No.02 - Safeguarding the Taxpayer (Circular 258/04/2026-GST)
♦ The Integrated Goods and Services Tax Act,2017 (Updated upto 01 October,2026)
♦ THE HSNS CESS RULES, 2026 (Updated on 01.11.2026)
♦ e-Book on Recovery of Arrears under GST Law Updated on 01.10.2023
♦ IGST Matrix of legal provisions (Updated upto 01 November,2026)
♦ GST-Exercise-02 Supply of taxable services without obtaining GST Registration
♦ Concordance Table - (IGST Act, 2017 – IGST Rules, 2017 – GST Forms) (Updated on 16 September,2026)
♦ The Special Economic Zones Rules,2006 (Updated on 11 September 2026)
♦ The Central Goods and Service Tax Rules,2017 (Updated on 01 November,2026)
♦ CGST Matrix of legal provisions (Updated upto 01 November,2026)
♦ List of FORMS - (Updated upto 01 November,2026)
♦ Guide No.01 - Taxpayers Defending GST Show Cause Notices
♦ Understanding GST: Through 7x 7- Steps/Filter Approach
♦ GST- FAQ - 57th GST Council-Advisory
♦ Concordance Table - (CGST Act, 2017 – CGST Rules, 2017 – GST Forms) (Updated on 16 September,2026)
♦ GST-Exercise-01 Conducting business without obtaining GST registration
♦ The Special Economic Zones Act,2005 (Updated on 01 September 2026)
♦ The Goods and Services Tax Act, 2017 (Updated upto 01 November,2026)