GST Articles

Understanding Rule 37A of the CGST Rules - Reversal and Re-availment of Input Tax Credit (ITC)

Rajagopal K 08 August 2025 at 08:33

Understand GST Rule 37A on ITC reversal and re-availment when suppliers fail to file GSTR-3B. Learn compliance deadlines, interest liability, and re-availment process

Judicial Safeguards in GST Recovery: A Review of Landmark Judgments

Abhishek Raja 07 August 2025 at 08:36

This article examines key landmark judgments that collectively assert the supremacy of procedural fairness, natural justice, and constitutional safeguards in the recovery process under GST laws.

Optimising Refund under Rule 89(4) of GST Rules

P.Jagadeeswaran 04 August 2025 at 09:57

This article is to understand as to how the refund of ITC on account of Exports made without payment of tax can be maximised or optimized without affecting any legal bindings/ restrictions/ obligations.

Applicability of GST on Hostel/Lodging Services

FCS Deepak Pratap Singh 01 August 2025 at 08:42

Learn about GST implications on hostel and rental services for students, key exemption notifications, rate changes, court rulings and the 53rd GST Council’s latest decisions.

Secondment of expat employees and recent High Court decision under GST

CA Roopa Nayak 31 July 2025 at 16:49

The Karnataka HC ruled secondment of expat employees is not taxable under GST. Read how Circular 210/2024 clarifies RCM liability and ITC implications.

Detailed Note on various notifications on Rate in Jal Jeevan Mission

CA Prashant Gupta 31 July 2025 at 08:36

Track key GST rate changes on construction services under CGST, covering major notifications, exemptions for government bodies, and the rollback of reduced rates from July 2022.

GST Implications on Diagnostic Services

CA Amit Harkhani 29 July 2025 at 14:09

Understand how GST applies to diagnostic services in India, with insights into exemption rules, key definitions, and clarifications from official GST notifications and circulars.

How Smart Tally Practices Can Save You From GST Delays and Fines?

vishal dharmadhikari 23 July 2025 at 14:04

IntroductionIn today's digital-first business world, timely and accurate GST filing is essential. Yet, many businesses still find themselves paying penalties no..

SBI Warns: Aggressive GST Scrutiny May Push Small Businesses Back to Cash

Mitali 23 July 2025 at 12:29

Tax scrutiny of UPI payments could reverse GST formalisation gains, SBI cautions in a new report.

Appeal Time Gone? Madras HC Allows GST Appeal Despite Delay!

CA Harshit Goyal 23 July 2025 at 08:42

Madras High Court allows delayed GST appeal in Rohini Hotels v. Asst. Commissioner due to mismatch in assessment and summary orders, reinforcing natural justice and departmental accountability.