GST Articles

GST Boundary: Regulation vs. Business - Landmark Ruling

Posted by Raj Jaggi

08 April 2026 235 Views

Discover the landmark GST ruling that clarifies the boundary between statutory regulation and taxable business supply. Learn how courts view regulatory fees.

Balanced Life: The 8-8-8 Rule for Sustainable Success

Posted by Raj Jaggi

07 April 2026 147 Views

Discover the 8-8-8 rule to achieve sustainable success by balancing work, sleep, and personal life. Reclaim your time and well-being.

180-Day ITC Rule: Availment Date or 181st Day?

Posted by Raj Jaggi

06 April 2026 625 Views

Understand the 180-day ITC rule in GST. Learn when to reverse credit and pay interest, and the implications of payment dates.

GST: Fee Collection vs. Service Supply - Who is the Supplier?

Posted by Raj Jaggi

04 April 2026 336 Views

Understand the GST conundrum: Is the entity collecting fees or conducting training the actual service supplier? Explore implications for invoicing & input tax credit.

GST Books Closure 2026: Key Steps & Recent Updates

Posted by Vivek Jalan 04 April 2026 548 Views

Prepare for GST 2.0! Learn essential steps for March-April 2026 book finalization, including vendor KYC, credit notes, rate changes, and reconciliation.

GST Uploads Not Communication: Allahabad HC Ruling

Posted by Raj Jaggi

02 April 2026 213 Views

Learn why merely uploading documents on the GST portal isn't communication. Understand the Allahabad HC ruling and its impact on taxpayer rights and appeals.

Limitation Period Cannot Defeat Refund Of Statutory Pre-Deposit Under GST

Posted by Raj Jaggi

01 April 2026 949 Views

A Routine GST Dispute with Far-Reaching ConsequencesUnder the GST regime, the right to appeal is not entirely unconditional. A taxpayer who wishes to challenge ...

GST on Power Storage: BESS Ruling & Tax Implications

Posted by CS Lalit Rajput 31 March 2026 524 Views

Understand the Tamil Nadu AAR's GST ruling on Battery Energy Storage Systems (BESS). Learn about the 18% GST rate, mandatory registration, and increased project costs.

Arbitration Award Under GST: Different Components, Different Tax Consequences

Posted by Raj Jaggi

30 March 2026 942 Views

GST on arbitration awards isn't straightforward. Taxability hinges on whether payments are consideration or compensation. AAR clarifies key distinctions and GST implications.