Yukti Blog — GST & Income-Tax notices, explained

Practical, CA-focused guides on handling notices, deadlines, ITC, reassessment and more.

GST

GSTR-3B vs GSTR-2B: Fixing an ITC Mismatch Before It Becomes a Demand

A practical reconciliation playbook for the most common GST notice — the ITC mismatch between GSTR-3B and GSTR-2A/2B — and the exact provisions to cite.

8 min read · 2026-08-12
Income Tax

Section 148 Reassessment After Finance Act 2021: Know Your Rights

The 148A procedure, sanction under Section 151, your right to the recorded reasons, and how to object to an invalid reopening.

6 min read · 2026-08-12
Deadlines

GST Notice Reply Timelines: DRC-01, ASMT-10, DRC-01A at a Glance

Every common GST notice, the form you reply in, and the deadline — in one quick reference for CAs.

4 min read · 2026-08-12
GST

Section 16(4) and the ITC Time Limit: The Defence That Wins DRC-01s

When late-availed input tax credit is still valid, how the time limit works, and how to frame a Section 16(4) defence to a mismatch demand.

7 min read · 2026-08-12