GST Articles

GST Interest Cost Changes: New Formula & Auto-Population

Posted by Vivek Jalan 22 April 2026 184 Views

Understand the new GST interest calculation formula effective March 2026. Learn about auto-population in GSTR-3B and interest collection in GSTR-10.

GST Specialist: Why Depth Defines Success in Tax Practice

Posted by Raj Jaggi

17 April 2026 238 Views

Move from generalist to specialist in GST practice. Discover why deep expertise, not breadth, is crucial for success in today's complex tax landscape.

A New Era for Place of Supply of Intermediary Services - Exports vs. Imports of Services w.e.f March 30, 2026

Posted by Bimal Jain 16 April 2026 1175 Views

Finance Act 2026 omits Section 13(8)(b), shifting place of supply for intermediary services to recipient location. Explore GST impact, zero-rating benefits, RCM liability, and key compliance steps.

Cess Credit Refund for Exports: Gujarat HC Ruling

Posted by Raj Jaggi

16 April 2026 134 Views

Learn how the Gujarat High Court ruled on Compensation Cess credit refunds for exports, ensuring tax neutrality and seamless credit flow under GST.

Evolution of IGST/CGST/SGST Utilization. Understanding New Rule from February 2026

Posted by Vivek Jalan 16 April 2026 6922 Views

GST ITC rules updated in 2026: After exhausting IGST credit, taxpayers can now utilise CGST and SGST ITC in any sequence to pay IGST liability. Learn the key changes, legal background and impact on cash flow and compliance.

GST on Expense Reimbursements: Pure Agent vs. Taxable

Posted by CA Varun Gupta

14 April 2026 1024 Views

Understand GST on expense reimbursements. Learn when they are taxable, when they qualify as pure agent disbursements under Rule 33, and how to report them.

EPCG EO Reduced for FY 24-25: New Policy Circular

Posted by Vivek Jalan 13 April 2026 90 Views

Learn how EPCG license holders can get their Export Obligation reduced for FY 24-25. Understand eligibility, DGFT notification, and RA actions.

Defective Show Cause Notice, Yet Valid Proceedings: A Landmark Shift In GST Judicial Thinking

Posted by Raj Jaggi

10 April 2026 329 Views

Telangana High Court and Supreme Court rulings affirm that GST show-cause notices need not be perfectly drafted if taxpayers receive a fair opportunity to respond, reinforcing natural justice, procedural fairness, and limited judicial interference at the notice stage.

Challenge AI GST Orders: Gujarat HC Ruling

Posted by Vivek Jalan 10 April 2026 132 Views

Learn how to challenge AI-generated GST orders based on the Gujarat High Court ruling. Discover practical steps for taxpayers to contest flawed judgments.