GST Articles

Supreme Court Rules Building Qualifies as 'Plant' Under GST Section 17(5)(d) If Functionality Test Is Satisfied

Posted by Abhishek Raja 03 November 2026 12 Views

Supreme Court clarifies GST ITC eligibility on buildings under Section 17(5)(d) of the CGST Act in the Safari Retreats case. Know the functionality test, retrospective Finance Act 2025 amendment and its impact on construction-related ITC claims.

Celebrate Diwali with New GST Firecrackers!

Posted by CA Umesh Sharma 03 November 2026 12 Views

Explore the major GST changes effective from 1st November 2026, including EV transport GST rates, RCM on waste and scrap, TDS provisions, e-way bill detention rules and the ₹10,000 minimum SCN threshold.

GST ITC: How Can an Honest Buyer Verify That the Supplier Has Paid the Tax?

Posted by Sandeep Ramankutty 03 November 2026 13 Views

Explore GST input tax credit challenges under Section 16(2)(c), GSTR-2B verification, supplier tax defaults, Rule 37A reversal and re-availment after tax recovery.

Rule 14A Withdrawal: Can You Report B2B Tax Above Rs 2.5 Lakh in the Same Month?

Posted by efiletax 31 October 2026 176 Views

Rule 14A withdrawal approved, but GSTR-1 still blocks B2B tax above ₹2.5 lakh? Understand Rule 14A(11), REG-33 approval and GST compliance implications.

GSTR-9 Applicability for FY 2025-26: Who Must File and Who Is Exempt?

Posted by Ishwarya Keerthi B 02 November 2026 5360 Views

IntroductionGSTR-9 return is an important compliance requirement for eligible registered taxpayers in India. Form GSTR-9 provides a consolidated summary of GST ...

GST Changes from 1st Nov 2026: New Rules for Post-Supply Discounts

Posted by Rajagopal K 31 October 2026 4697 Views

GST Notification No. 03/2026-Central Tax brings major changes to post-supply discounts under Section 15(3)(b) of the CGST Act from 1st November 2026, removing prior agreement and invoice-linking requirements.

A GST Appeal Involving a Question of Law Cannot Be Heard by a Single Member

Posted by Raj Jaggi

29 October 2026 98 Views

GSTAT Chennai clarifies that appeals involving questions of law may require a two-member Bench under Section 109(8) of the CGST Act, regardless of the ₹50 lakh monetary threshold.

CBIC Introduces Time-Bound GST Registration Rules with Deemed Approval

Posted by MOHAN ARYA 29 October 2026 84 Views

CBIC introduces time-bound GST registration rules, deemed approval for officer delays, and clearer adjudication procedures to improve compliance and reduce litigation.

Finance Act, 2026 Reshapes Key GST Provisions and Their Practical Application

Posted by Raj Jaggi

28 October 2026 189 Views

Introduction to the GST Amendments under the Finance Act, 2026The Finance Act, 2026 has introduced five amending sections covering post-supply discounts, credit...

GST E-Invoicing for RCM: New RCMDOM & RCMIMP Categories and 30-Day Compliance Rule

Posted by Vivek Jalan 30 October 2026 140 Views

GSTN introduces RCMDOM and RCMIMP e-invoice categories for RCM self-invoicing. Learn about the 30-day compliance timeline, ITC risks and business readiness.