GST Articles


GST Section 74: Extended Limitation Needs More Than Words

Posted by Raj Jaggi pro badge 28 August 2026 2374 Views

Discover why a tax dispute alone isn't enough to invoke GST's extended limitation period under Section 74. Learn what's required.



AI in GST Proceedings: Legal Boundaries & Human Oversight

Posted by Raj Jaggi pro badge 27 August 2026 198 Views

Discover how AI is used in GST proceedings and the crucial need for human verification and independent application of mind. Learn from key court rulings.



GST Refunds: Law vs. Practice - Navigating the Maze

Posted by CA Sunil Sharma 27 August 2026 285 Views

Explore the gap between GST refund laws and their practical application. Learn how courts are aligning reality with legislative intent for exporters & manufacturers.



TDS & GST on Rent for Business: Rules Explained

Posted by Mitali pro badge 25 August 2026 1589 Views

Understand TDS and GST rules for business rent in 2026. Learn limits, payment dates, and filing deadlines to avoid penalties. Essential reading for tenants and landlords.



GST Corporate Guarantees: Valuation Rules Explained

Posted by Raj Jaggi pro badge 25 August 2026 252 Views

Understand GST valuation for corporate guarantees. Learn about rules from 2017-2023 and the specific 1% per annum mechanism introduced from Oct 2023.



GST on Corporate Guarantees: Tax Net Explained

Posted by Raj Jaggi pro badge 24 August 2026 195 Views

Understand GST implications for corporate guarantees. Learn when group support enters the tax net and how it's valued. Read Part 1 now.



Wrong GST Head Paid? Don't Pay Twice!

Posted by Raj Jaggi pro badge 22 August 2026 597 Views

Paid GST under the wrong head? Learn if you need to pay again or if your payment can be re-appropriated. Understand your rights and the latest rulings.



GST on Corporate Guarantees: Key Gujarat High Court Ruling

Posted by Raj Jaggi pro badge 20 August 2026 345 Views

Understand the Gujarat High Court's landmark ruling on GST for corporate guarantees. Learn about supply, valuation, and retrospective application.



Leasehold Assignment Not Taxable as GST Service

Posted by Raj Jaggi pro badge 19 August 2026 301 Views

Supreme Court upholds Gujarat HC ruling: assignment of leasehold rights in industrial plots is a transfer of immovable property, not a taxable GST service.



Tax Changes: Financial Freedom vs. Restrictions Explained

Posted by CA Umesh Sharma 18 August 2026 254 Views

Discover how recent tax changes offer financial freedom and ease of doing business, while also exploring new restrictions. Learn what it means for you.




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