GST Articles

GST Treatment on Rent 2026: Living or Doing Business - That One Question Decides GST on Rent

Mitali 24 January 2026 at 13:21

GST on rent depends on property use. Residential rent for personal living is exempt, while commercial use attracts GST under FCM or RCM rules.

Premium Presentation Boxes Under GST: Eligibility, Reversal And Blockage Of ITC

Raj Jaggi 24 January 2026 at 07:06

When Law Learns to Ignore the ShineEvery mature tax system is scrutinised not through intricate transactions but by seemingly straightforward items that challen..

Rule 86B Meets Rule 31D - Why Blanket ITC Assumptions No Longer Hold

Raj Jaggi 23 January 2026 at 07:12

Rule 86B under GST continues to matter as a revenue safeguard. Understand its intent, sectoral distortions, and the rationale behind the 2026 amendment.

When Trains Move, But E-Way Bills Don't: Resolving GST Confusion Around Physical Movement

Raj Jaggi 22 January 2026 at 07:07

An in-depth GST analysis explaining why movement of leased metro trains across States does not require an e-Way Bill, focusing on intent, nature of supply and Rule 138 limitations.

GST on Participation Fees for Professional Programmes: Student vs Member Perspective

Raj Jaggi 21 January 2026 at 06:04

An in-depth analysis of GST exemption on short-duration professional programmes conducted by statutory educational institutions for enrolled students, examining Entry 66(a) of Notification 12/2017, judicial precedents, and the critical distinction between students and members.

GST and Income Tax Resolutions for Taxpayers in 2026

CA Umesh Sharma 20 January 2026 at 06:10

As 2026 begins, taxpayers must strengthen GST and Income Tax compliance. Through a dialogue between Arjuna and Krishna, this article outlines practical New Year resolutions to avoid errors, penalties and ensure smooth tax compliance.

Core And Non-Core GST Registration Amendments - Law, Practice, Illustrations & FAQs

Raj Jaggi 19 January 2026 at 09:17

GST registration is a living declaration. Learn why every business change - governance, address, signatory or activity must be promptly updated on the GST portal to avoid compliance risks.

From GST Notice To Stock Exchange Disclosure: With Practical Illustrations And FAQs

Raj Jaggi 17 January 2026 at 07:36

Corporate compliance for listed companies goes beyond legal filings to ethical transparency. This article explains how GST notices like ASMT-10 and adjudication orders can trigger SEBI LODR disclosure obligations, why materiality is judged by investor impact, and how timely disclosure strengthens governance, credibility, and market trust.

The GMA Pinnacle Case: Why Mechanical ITC Denials Are No Longer Legally Defensible

Hrishikesh H 16 January 2026 at 12:03

Recent Kerala and Madras High Court rulings emphasize that GST assessing officers cannot mechanically reject ITC claims due to GSTR-2A and GSTR-3B mismatches. Taxpayers must be given a fair opportunity to present supporting documents, reinforcing principles of natural justice and practical compliance guidance for GST practitioners.

From Scrutiny To Closure - The Form ASMT-12 Story Under GST

Raj Jaggi 16 January 2026 at 09:34

Why scrutiny exists in GST: Understanding Section 61, ASMT-10 to ASMT-12, its compliance-focused intent, quiet closure, and escalation under law.