GST Articles

Rule 14A Withdrawal Option Now Available on GST Portal

Posted by Mitali 24 February 2026 1897 Views

Taxpayers may choose to withdraw from the Simplified Registration Scheme under Rule 14A of the CGST Rules, 2017 which was effective from 1st November 2025 and m...

When Dollars Don't Come Home: Export Of Services in The Digital Age Under GST And FEMA

Posted by Raj Jaggi

24 February 2026 400 Views

Explore how GST applies to cross-border professionals in India. Learn export of services conditions, FEMA implications, registration rules, and compliance risks in a borderless digital economy.

Where The Benefit Flows, GST Follows - A Consortium Story Under The IGST Lens

Posted by Raj Jaggi

23 February 2026 227 Views

An in-depth GST analysis of cross-border consortium arrangements, explaining how financial administration support can qualify as import of services, triggering place-of-supply rules and reverse charge liability under the IGST framework.

GST & Taxation in Textile Industry: Addressing inverted duty bottleneck

Posted by Lalak Bagdiya 21 February 2026 257 Views

Explore how the inverted duty structure under GST is straining India’s textile industry, blocking cash flows, raising compliance costs, and affecting global competitiveness. Learn why rationalized taxes and faster ITC refunds are critical for growth.

GST on Sarees & Salwar Suits in India (2025): 5% or 18%? Full HSN Guide

Posted by efiletax

20 February 2026 1278 Views

Confused about GST on sarees and salwar suits? Learn when GST is 5% vs 18%, correct HSN codes, the Rs 2,500 per-piece rule, and how to avoid costly classification mistakes and GST notices for stitched vs unstitched products.

Section 143 Of The CGST Act - Facilitating Job Work With Discipline

Posted by Raj Jaggi

20 February 2026 383 Views

A comprehensive legislative overview of the GST job work framework under Section 143 and Rule 45, explaining tax-neutral movement of goods, timelines, compliance requirements, deemed supply provisions and practical implications for principals and professionals.

Now You Can Use CGST or SGST Credit in Any Order for IGST Payment

Posted by efiletax

20 February 2026 1478 Views

India's GST system is slowly moving toward cash-flow-friendly compliance .From the February 2026 tax period, the GST portal allows taxpayers to utilise:CGST or...

When The Platform Pays - Understanding Section 9(5) Of The CGST Act

Posted by Raj Jaggi

19 February 2026 941 Views

The Conceptual Framework - From Supplier Liability to Operator-Based TaxationGoods and Services Tax (GST) is an indirect tax in which the economic burden is ult...