GST Articles

Rule 14A Withdrawal Option Now Available on GST Portal

Mitali 24 February 2026 at 11:55

Taxpayers may choose to withdraw from the Simplified Registration Scheme under Rule 14A of the CGST Rules, 2017 which was effective from 1st November 2025 and m..

When Dollars Don't Come Home: Export Of Services in The Digital Age Under GST And FEMA

Raj Jaggi 24 February 2026 at 09:18

Explore how GST applies to cross-border professionals in India. Learn export of services conditions, FEMA implications, registration rules, and compliance risks in a borderless digital economy.

Where The Benefit Flows, GST Follows - A Consortium Story Under The IGST Lens

Raj Jaggi 23 February 2026 at 10:28

An in-depth GST analysis of cross-border consortium arrangements, explaining how financial administration support can qualify as import of services, triggering place-of-supply rules and reverse charge liability under the IGST framework.

GST & Taxation in Textile Industry: Addressing inverted duty bottleneck

Lalak Bagdiya 21 February 2026 at 07:33

Explore how the inverted duty structure under GST is straining India’s textile industry, blocking cash flows, raising compliance costs, and affecting global competitiveness. Learn why rationalized taxes and faster ITC refunds are critical for growth.

GST on Sarees & Salwar Suits in India (2025): 5% or 18%? Full HSN Guide

efiletax 20 February 2026 at 10:43

Confused about GST on sarees and salwar suits? Learn when GST is 5% vs 18%, correct HSN codes, the Rs 2,500 per-piece rule, and how to avoid costly classification mistakes and GST notices for stitched vs unstitched products.

Section 143 Of The CGST Act - Facilitating Job Work With Discipline

Raj Jaggi 20 February 2026 at 10:29

A comprehensive legislative overview of the GST job work framework under Section 143 and Rule 45, explaining tax-neutral movement of goods, timelines, compliance requirements, deemed supply provisions and practical implications for principals and professionals.