OPTOTAX

OPTOTAX All Your GST Compliance in One Place. Finally! OPTOTAX simplifies GST return filing, e-Invoicing, and E-Way bill generation for tax experts and businesses.

Trusted by 30,000+ professionals, our platform automates GST compliance workflows and enhances efficiency. With user-friendly tools and expert support, we’re building a smarter ecosystem. Sign up today for free!

08/05/2026

Most teams treat tax notices as something to deal with later. That’s where issues begin.

Traditional notice management is reactive—manual tracking, portal checks, and scattered updates that often lead to delays and missed responses.

AI changes that by monitoring notices in real time, flagging updates instantly, and tracking deadlines automatically—so nothing slips through the cracks.

Compliance shouldn’t be about catching up, but staying ready.

[Tax Notice Management, AI in Compliance, GST Notices, Compliance Automation, Real-Time Monitoring]

The Gujarat High Court, in Maruti Enterprises, upheld the constitutional validity of Section 16(2)(c) of the CGST Act an...
05/05/2026

The Gujarat High Court, in Maruti Enterprises, upheld the constitutional validity of Section 16(2)(c) of the CGST Act and ruled that a purchasing dealer cannot claim ITC unless the supplier has actually deposited the tax with the Government.

The Court clarified:

✦ ITC is a statutory benefit, not an absolute or vested right

✦ Eligibility for ITC is conditional upon actual tax payment by the supplier

✦ A bona fide purchaser cannot automatically claim ITC if the seller defaults

✦ The GST credit mechanism is linked to tax reaching the Government revenue

The ruling reinforces that ITC entitlement depends not only on purchase genuineness, but also on the supplier’s compliance with tax payment obligations.

[Section 16(2)(c) CGST, ITC denial GST, supplier default ITC, Gujarat High Court ruling, bona fide purchaser GST]

29/04/2026

You could be paying more GST than you need to.

The gap isn’t obvious—
until it shows up in your numbers.

What you don’t claim, you end up paying.

Watch the video to understand how.

[ITC, input tax credit GST, GST compliance India, tax loss, GST errors]

The Gauhati High Court, in Green Valley Diagnostics & Hospitals Private Limited, held that extended limitation cannot be...
27/04/2026

The Gauhati High Court, in Green Valley Diagnostics & Hospitals Private Limited, held that extended limitation cannot be invoked where all material facts are already disclosed to the tax authorities, including transactions reflected in Form 26AS.

The Court clarified:

✦ Extended limitation is not applicable when facts are fully disclosed

✦ A bona fide belief in tax exemption does not amount to suppression

✦ Disclosure of financial data in returns negates any intent to evade tax

✦ Authorities cannot claim ignorance when information is already available in Form 26AS

Since the entire demand was based on disclosed records, the Court held the show cause notice to be time-barred and liable to be quashed.

[extended limitation GST, Form 26AS GST case, suppression of facts GST, Gauhati High Court ruling, time-barred SCN GST]

The Bombay High Court, in a batch of petitions led by Rollmet LLP, has taken note of the issue of issuing consolidated s...
23/04/2026

The Bombay High Court, in a batch of petitions led by Rollmet LLP, has taken note of the issue of issuing consolidated show cause notices across multiple financial years under Sections 73/74 of the CGST Act, and has referred the matter to a Larger Bench due to conflicting judicial views.

The Court noted:

✦ Divergent views across High Courts on the validity of consolidated SCNs

✦ The issue involves the interpretation of Sections 73 and 74 of the CGST Act

✦ Lack of uniformity has created uncertainty in GST proceedings

✦ A Larger Bench will now examine and settle the legal position

The reference highlights the need for clarity on whether GST authorities can issue a single notice covering multiple financial years.

[consolidated SCN GST, Section 73 vs 74 CGST, multiple financial years GST notice, Bombay High Court larger bench]

The Karnataka High Court, in Instakart Services Private Limited v. Union of India & Ors., held that a bona fide purchase...
21/04/2026

The Karnataka High Court, in Instakart Services Private Limited v. Union of India & Ors., held that a bona fide purchaser cannot be denied ITC merely because the supplier has failed to deposit tax with the government. The Court read down Section 16(2)(c) of the CGST/KGST Act and Rule 36(4) to protect genuine recipients who have complied with all conditions under Section 16(2).

The Court clarified:
✦ ITC cannot be denied to bona fide buyers solely due to supplier default
✦ Relief applies where there is no fraud, collusion, or sham transaction
✦ Section 16(2)(c) and Rule 36(4) must be interpreted to avoid penalising genuine recipients
✦ Authorities should proceed against the defaulting supplier, not the compliant buyer

The ruling reinforces that GST is designed to ensure seamless credit flow and that innocent buyers should not suffer for supplier-level non-compliance.

[ITC denial GST, supplier default GST, Section 16(2)(c) CGST, Rule 36(4) GST, Karnataka High Court ruling, bona fide buyer ITC]

15/04/2026

Before you file your next GST return, check this.
Are you tracking reverse charge transactions correctly?

Because these don’t get auto-collected—
and missing them can lead to penalties and notices.

[reverse charge mechanism, GST compliance India, RCM tracking, tax filing, GST errors]

The Gujarat High Court, in Global Commodity Private Limited, quashed an order of the GST Appellate Authority that dismis...
14/04/2026

The Gujarat High Court, in Global Commodity Private Limited, quashed an order of the GST Appellate Authority that dismissed an appeal solely due to the petitioner’s non-appearance, without examining the merits of the case.

The Court clarified:

✦ Appeals cannot be dismissed only for absence without considering the merits

✦ Authorities must pass a reasoned order addressing the grounds raised in the appeal

✦ Written submissions and replies on record must be duly considered

✦ Procedural issues such as system delays (e.g., RFT-01) should not prejudice the taxpayer

Accordingly, the matter was remanded for fresh adjudication within 12 weeks, with directions to provide a hearing opportunity or decide based on the appeal records if the petitioner remains absent.

[Gujarat High Court GST ruling, appeal dismissal GST, natural justice Section 75(4), GST appellate authority, RFT-01 delay GST]

03/04/2026

Intermediary services under GST are seeing a shift—and timing could change everything.

With the place of supply rule changing, how does taxability get impacted when services are rendered in March but invoiced later?

Watch the full video to understand how timing your invoice and payment can make a difference.

[GST intermediary services, place of supply GST change, GST April 1 amendment, point of taxation GST]

03/04/2026

LUT under GST seems straightforward—but there’s more flexibility than most businesses realize.

Does executing an LUT restrict you from paying tax on exports? And what should you keep in mind before the 31st March deadline?

Watch the full video to get clarity before the deadline.

[GST LUT filing, letter of undertaking GST, export without payment of tax, GST exports India]

02/04/2026

ISD compliance is still new territory—and that’s where inconsistencies start to show.

Are you sure your approach is aligned with what the law actually requires?

Watch the full video to spot these gaps before they impact your compliance. ✔️

[GST ISD compliance, input service distributor GST, IGST vs CGST SGST distribution, ineligible ITC GST]

Address

Open Financial Technologies Private Limited 3rd Floor, Tower 2, RGA Techpark, Sarjapur/Marathahalli Road, Carmelaram, Hadosiddapura, Chikkakannalli
Bangalore
560035

Website

Alerts

Be the first to know and let us send you an email when OPTOTAX posts news and promotions. Your email address will not be used for any other purpose, and you can unsubscribe at any time.

Contact The Business

Send a message to OPTOTAX:

Shortcuts

Share

Category