GST Articles

GST Liability In Liquidation And Personal Exposure Of Directors Under Sections 88 And 89

Posted by Raj Jaggi

12 June 2026 20 Views

Understand GST liability during company liquidation and director liability under Sections 88 and 89 of the CGST Act, 2017. Learn recovery rules, liquidator obligations, director safeguards, insolvency implications and key judicial precedents.

ECL - Electronic GST Ledgers: Payment of Taxes and other dues of GST

Posted by Rohit Warli 12 June 2026 23 Views

Understand Section 49 of the CGST Act: learn how GST payments, ITC utilization, electronic ledgers, and tax liability settlement work.

Protecting Bona Fide ITC Claims: Why Supplier Default Alone Cannot Defeat Input Tax Credit

Posted by Raj Jaggi

11 June 2026 471 Views

Gauhati High Court rules that GST input tax credit cannot be denied to a bona fide purchaser solely due to a supplier's tax default, unless collusion is proven....

GST Registration Cannot Be Cancelled for Closed Premises Alone

Posted by CA Varun Gupta

10 June 2026 6516 Views

GST registration cannot be cancelled merely because business premises were found closed during a physical inspection. Learn the legal provisions under Section 29 of the CGST Act, Rules 21, 21A, 22 and 25, mandatory procedures, taxpayer rights, REG-30 requirements and how to challenge arbitrary GST registration cancellation orders.

GST Fraud Allegations and Bail: Why Liberty cannot wait for Trial

Posted by Raj Jaggi

09 June 2026 131 Views

Can GST fraud accused be denied bail solely due to the amount involved? Explore key rulings in Ratnesh Singla and Asim Kumar, where courts reaffirmed that constitutional bail principles, Article 21 protections, and the presumption of innocence apply fully to GST prosecutions involving fake invoices and wrongful ITC claims

Transfer of Going Concern under GST: How GST Exemption Applies but ITC Reversal and Documentation Still Matter

Posted by CA Varun Gupta

09 June 2026 263 Views

Understand the GST treatment of transfer of a business as a going concern, including exemption conditions, ITC-02 compliance, registration requirements, Rule 42/43 ITC reversal, documentation safeguards, valuation issues, and key precautions to avoid GST disputes during business transfers, slump sales, mergers, demergers and business restructurings.

The Right GSTIN After Restructuring: Why Registration Planning Can Make Or Break GST Compliance

Posted by Raj Jaggi

08 June 2026 104 Views

Understand GST registration implications during mergers, demergers, business transfers, and takeovers. Learn when fresh registration, amendments, cancellation, and ITC transfer are required under Sections 22, 25, 28, and 29 of the CGST Act, 2017.

GSTAT Appeal Filing Deadline 30th June 2026 vs Scrutiny Relaxation Till 31st Dec 2026: Real Benefit for Taxpayers

Posted by CA Varun Gupta

08 June 2026 3974 Views

GSTAT extends relaxed GSTAT appeal filing scrutiny guidelines till 31 December 2026. Know why this is not an extension of the GSTAT appeal deadline, the significance of 30 June 2026, limitation rules under Section 112 of the CGST Act and key compliance requirements for taxpayers filing GST appeals.

When GST credit moves with the business: Transfer of unutilised ITC under Section 18(3), Rules 41 and 41A

Posted by Raj Jaggi

06 June 2026 449 Views

Understand how unutilised GST Input Tax Credit (ITC) can be transferred during mergers, demergers, slump sales, business transfers, and restructurings under Section 18(3) of the CGST Act, Rules 41 and 41A, including ITC-02 compliance requirements.

When Healthcare Services Is the Substance, GST Cannot Follow the Label

Posted by Raj Jaggi

05 June 2026 174 Views

The Karnataka High Court in M/s Healthcare Global Enterprises Ltd. v. ACCT held that healthcare services cannot be taxed as business support services merely due to revenue-sharing arrangements. The ruling reaffirms GST exemption for genuine medical treatment, emphasizes substance over form, protects patient affordability and quashes GST demands raised on exempt healthcare services.