Tax Garden

01/11/2026

Rooted in our soil, strengthened by our culture, and driven by the spirit of progress. 🌾

From our rich heritage to our hardworking farmers, Andhra Pradesh has a story worth celebrating.

Wishing everyone a proud and happy Andhra Pradesh Formation Day! 💚

Warm wishes from Tax Garden .

andhraculture taxgarden becompliantalways

01/11/2026

A land of rich traditions, iconic landmarks, hardworking farmers and endless possibilities.

Today, we celebrate the heritage, culture and spirit of Andhra Pradesh.

Happy Andhra Pradesh Formation Day!

Warm wishes from Tax Garden. 💚

🌐 www.taxgarden.in
📞 9640290977

31/10/2026

31/10/2026

📢 Important GST Changes Effective 1 November 2026!

Businesses should take note of two important GST updates:

✅ Post-Sale Discounts: Changes to GST credit note conditions for eligible post-supply discounts, including removal of the earlier prior-agreement and invoice-linking requirements.

✅ Provisional GST Refunds: The provisional refund facility is extended to eligible inverted duty structure claims, allowing up to 90% provisional sanction subject to applicable conditions.

What should businesses review?
• GST credit note procedures
• Input Tax Credit adjustments
• Refund eligibility
• Supporting documents and records

Stay informed and review your compliance processes before implementing changes.

🌱 Tax Garden helps simplify GST and business compliance.

📞 9640290977
🌐 www.taxgarden.in

29/10/2026

The good news is that a cancellation by the officer can be reversed. The bad news is the clock.

Since 1 October 2023 you have 90 days from the date the cancellation order was served to file Form GST REG-21. In a genuine case the Commissioner can extend that by up to 180 more days, but it needs a written reason, so do not plan around it. Before that change the window was only 30 days, so older advice you may find online is out of date.

Two things decide whether you can even file:

It must be an officer-initiated cancellation. If you applied to cancel yourself (REG-16), revocation is not available and you would need a fresh registration with a new GSTIN.
If the reason was non-filing, every pending return has to be filed first, with tax, interest and late fee paid. Only then will the portal let you submit REG-21.
If the officer is not satisfied, you may get a REG-23 notice. Reply in REG-24 within 7 working days with proof of the returns filed and dues cleared. And after revocation, all returns from the cancellation date up to the revocation order are due within 30 days.

The practical order: list the missing returns, file them, pay the dues, then apply. Doing it the other way round just wastes days.

We wrote out the portal steps in our [guide to revoking a cancelled GST registration](https://taxgarden.in/blog/revocation-cancellation-gst-registration).

Has anyone here been through a cancellation? What caught you off guard?

28/10/2026

Bicycle shop billing trap: parts code vs lights and batteries Draft: A bicycle shop owner told us his billing software puts every cycle item under one code, because "it's all cycle stuff". Since 22 September 2025 that code is 5%, so it looks right.

It isn't, for a few items. The cycle, its parts, tyres and tubes are 5%. But a rechargeable headlamp is lighting equipment, which is 18%. An e-bike battery is 18%. So are pumps, locks and helmets.

Take a headlamp sold for Rs 590. At 18% the GST inside that price is Rs 90. If the software treats it as a 5% part, it shows only Rs 28. That is Rs 62 short on one sale, and a shop selling a few lamps a day will see it add up when the GST returns are matched with purchases.

Two quick fixes. Give every product its own HSN and rate in the billing app so the counter staff never choose a rate by hand. And put repair labour on its own invoice line, because labour is a service at 18% while the tube and brake shoes are 5% goods.

The full rate table, composition scheme maths and the Section 44AD example for cycle shops are in our [GST and income tax guide for bicycle shops](https://taxgarden.in/blog/income-tax-gst-for-bicycle-shop-owners-india-ay-2026-27).

Which items in your shop do you think are most often billed at the wrong rate?

27/10/2026

📢 GSTR-9 & GSTR-9C for FY 2025–26 are now available!

Is your business data ready for annual GST filing?

Before you file, make sure to:
✅ Reconcile turnover
✅ Match Input Tax Credit
✅ Compare books with GST returns
✅ Organise invoices and supporting documents

Remember, all applicable GSTR-1 and GSTR-3B returns for FY 2025–26 must be filed before the annual return forms become available for your GSTIN.

Need help with annual GST returns or reconciliation? Contact Tax Garden.

📞 9640290977
🌐 www.taxgarden.in

27/10/2026

Battery shop owners, here is a bill that gets done wrong in a lot of shops.

New car battery, list price Rs 5,000 before tax. The customer hands in an old one and you allow Rs 800 for it.

The right way: GST at 18% is charged on Rs 5,000, so Rs 900. Invoice value is Rs 5,900. The customer pays Rs 5,900 less the Rs 800 exchange value, so Rs 5,100 in hand.

The common mistake is to knock Rs 800 off first and charge GST on Rs 4,200, which is Rs 756. That under-reports tax by Rs 144 on every battery. Over a few hundred exchanges it becomes a notice. The old battery you take in is treated as part payment, not a price cut (Rule 27 of the CGST Rules).

Warranty swaps work differently. A free replacement under warranty carries no GST (CBIC Circulars 195/07/2023-GST and 216/10/2024-GST). If the customer pays a pro-rata charge for the new one, that charge does carry GST.

Batteries (HSN 8507) and home inverters (HSN 8504) are both 18%. We wrote out the whole thing, including the 44AD limits for battery shops, in this guide on [battery exchange offer GST](https://taxgarden.in/blog/income-tax-gst-for-battery-inverter-dealers-india-ay-2026-27).

How does your shop bill exchanges today? Tell us in the comments if it is different.

23/10/2026

🏠 Can your home be your company’s registered office?

Yes! You don’t always need a commercial office to start a company. Proper address proof, a recent utility bill, and owner consent where applicable can help you get started. ✅

Planning to register your business? Tax Garden can guide you through company registration and compliance.

📞 9640290977
🌐 www.taxgarden.in

23/10/2026

Diwali hamper pricing trap for gift shops Draft: Diwali hamper season, and here is a small billing detail that costs gift shops money.

You pack a candle, a ceramic mug and a bottle of perfume into one box and sell it at Rs 1,500. Candle and mug are 5% GST. Perfume is 18%. When the box goes out at a single price, the whole box is taxed at the highest rate inside it, so 18% on Rs 1,500.

Price the items separately on the bill and each one is taxed at its own rate. Same goods, less tax on the candle and the mug. Some shops also move to the 1% composition scheme, because a company cannot claim input credit on goods it gifts to staff or clients anyway.

If you run a gift or novelty shop and want the full rate list (listed handicrafts are 5%, imitation jewellery 3%, glassware and clocks 18%), we put it in one place: [GST rates and income tax for gift shops](https://taxgarden.in/blog/income-tax-gst-for-gift-shop-owners-india-ay-2026-27).

How are you billing hampers this year, one price or itemised?