GST Articles

GST Perquisites: Employee Welfare vs. Taxable Supply

Posted by Raj Jaggi 29 May 2026 214 Views

Understand how employee welfare benefits (perquisites) can become GST controversies. Learn about the evolving law and key tests for taxability.

RCM under GST: Key Compliance Developments and ITC Implications for FY 2026-27

Posted by RAKESH K 29 May 2026 7640 Views

Understand the latest rules, compliance requirements, ITC implications, and major risk areas under RCM in GST. Learn about GTA, sponsorship, import of services, renting transactions, Rule 37/37A, GSTR-2B reconciliation and system-driven GST compliance to avoid notices and ITC disputes.

GST Registration Under Rule 14A: Important Points Small Businesses Should Know

Posted by L.S Tripathi 29 May 2026 3914 Views

Looking for a faster GST registration process? Learn everything about GST Registration under Rule 14A, eligibility, benefits, documentation requirements, common mistakes, physical verification rules, and whether small businesses should opt for it.

GST Anti-Profiteering: Homebuyer Rights & Legal Precedents

Posted by Raj Jaggi 28 May 2026 157 Views

Explore how GST anti-profiteering law protects homebuyers, focusing on the Siddha Infradev case and key legal interpretations. Learn about consumer rights under GST.

GSTN Advisory for Set-Off of IGST Liability taken off from the GST Portal: Expected Consequences for Taxpayers!

Posted by Vivek Jalan 28 May 2026 4243 Views

The April 2026 withdrawal of the GST portal advisory has restored the statutory ITC utilization sequence under Section 49(5) of the CGST Act, increasing compliance and cash flow challenges for taxpayers. Businesses that relied on the earlier mechanism in February and March 2026 may now face interest liability, notices, and potential litigation over incorrect ITC utilization.

GST Compliance for E-Commerce Operators in India

Posted by Nitin Pahilwani 28 May 2026 343 Views

Understand GST compliance for Indian e-commerce operators: mandatory registration, TCS, return filing, and regulatory obligations. Ensure smooth operations.

GST Transit State vs. Free Trade: Allahabad HC Limits Power

Posted by Raj Jaggi 27 May 2026 331 Views

Allahabad HC clarifies GST transit state powers. Learn how the court protected free inter-state trade and limited penal jurisdiction.

AI in GST Practice: Smarter, Safer, Sharper Tax Solutions

Posted by Bimal Jain 26 May 2026 554 Views

Discover how AI transforms GST practice. Learn about automation vs. Generative AI, risks, and adoption frameworks for compliance, advisory, and litigation.

GST Bail Verdict: Allahabad HC on Liberty & Economic Offences

Posted by Raj Jaggi 26 May 2026 195 Views

Explore the Allahabad High Court's landmark GST bail verdict, emphasizing personal liberty against prolonged pre-trial detention in economic offense cases.

When the GST System Turns Against You: Challenging Arbitrary State Action Under Article 14

Posted by Abhishek Raja 26 May 2026 968 Views

Can GST demands be challenged as arbitrary? Learn how Article 14 of the Constitution protects businesses against retrospective GST notices, ITC blocking, unfair notifications, natural justice violations, and irrational tax actions.