GST Articles

Mandatory Virtual Personal Hearings under Delhi, Natural Justice & Compliance under Sections 75(4), 107(8) and 126(3)

CA Varun Gupta 10 July 2025 at 08:29

1. Legislative Background and ObjectivesThe Delhi GST Department has recently taken a significant step forward in ensuring procedural fairness and digital compl..

Landmark Summer Judgements that cools up the GST Law

Sambhav Bedi 09 July 2025 at 08:40

Discover how recent landmark High Court judgments are shaping India's GST law providing relief to honest taxpayers, clarifying ITC eligibility, refund rights and penalty provisions. A tribute to the judiciary's vital role in making GST more business-friendly.

Section 18: Availability of Credit in Special Circumstances

Rajagopal K 08 July 2025 at 10:18

Section 18 provides for input tax credit (ITC) availability in specific situations where a person becomes eligible under special circumstances.

Section 17: Apportionment of Credit and Blocked Credits

Rajagopal K 07 July 2025 at 10:33

Understand key provisions on Input Tax Credit (ITC) apportionment and blocked credits under GST law, including rules for business vs personal use, exempt supplies, banking sector options, and ineligible credits

Section 16: Understanding ITC Eligibility under GST

Rajagopal K 05 July 2025 at 12:10

This guide simplifies the provisions of Section 16 for easier understanding.

IGST Refund not received? Risky Exporter Alert by DGARM Could Be the Reason!

CA Sachin M Jain 04 July 2025 at 09:35

Chintamani's IGST refund is stuck! CA Sachin explains how 'Risky Exporter' alerts by DGARM impact genuine exporters & how to resolve refund delays.

Mangoes, Misinterpretations & the Law: Gujarat HC serves a tangy verdict on GST!

CA Saurabh Jadhav 03 July 2025 at 08:38

The Gujarat High Court has ruled that "mango pulp" is taxable at 12% GST, not 5% as claimed by the supplier.

Rule 164: Procedure and Conditions for Closing Proceedings under Section 128A

Rajagopal K 01 July 2025 at 08:42

Effective from 1st November 2024, taxpayers can now apply online for waiver of interest or penalty under GST using new forms SPL-01 and SPL-02, as notified by CBIC. Learn the process, timelines, conditions, and consequences of rejection or approval under Rule 128A.

Urge of Making GST System Faceless - A Step Towards Transparency and Growth!

CA Umesh Sharma 01 July 2025 at 08:38

Discover how a faceless GST system can enhance transparency, reduce harassment, and boost India’s economy by enabling faster dispute resolution and seamless tax compliance.

Mahindra Holidays Faces Rs 363 Crore GST Demand Notice

Mitali 30 June 2025 at 12:50

Mahindra Holidays & Resorts India Ltd. on Sunday said that they have received a tax notice of over Rs 363 crore for the financial year 2018–19 including penalty, related to reporting of IGST on its club membership services.