GST Articles


Tax Recovery: Law Cannot Look Back by Implication

Posted by Raj Jaggi pro badge 10 July 2026 112 Views

Discover why tax recovery demands cannot be applied retrospectively by implication. Learn about the importance of statutory provisions and their effective dates.



GST Reconciliation: Avoid Revenue Misalignment Errors

Posted by Abhishek Raja 10 July 2026 248 Views

Understand GST reconciliation principles. Learn how to avoid common errors in P&L vs GSTR-3B data mismatches and protect your business from incorrect tax demands.



GST Refund Interest: Don't Lose Out Due to Forced Fresh Application

Posted by Raj Jaggi pro badge 09 July 2026 250 Views

Discover how a recent ruling prevents GST refund interest from being reset by a forced fresh application after court orders. Protect your rights.



GST Refund: Omitted Rules Can't Block Live Claims

Posted by Raj Jaggi pro badge 09 July 2026 108 Views

Learn how a Gujarat High Court ruling states that deleted GST rules cannot block live refund claims if no saving clause exists. Protect your business.



GSTAT Rules Centralised Procurement Services Aren't Intermediary

Posted by Raj Jaggi pro badge 07 July 2026 270 Views

Discover the GSTAT ruling on centralised procurement services: when they're not intermediary, but imports. Understand the implications for your business.



Section 74 Notices: Low Threshold, High Responsibility

Posted by Raj Jaggi pro badge 06 July 2026 1722 Views

Understand Section 74 CGST notices. Learn about the Madras High Court's ruling on fraud, wilful misstatement, and suppression of facts. Get key takeaways.



July 2026 Due Dates: GST, Income Tax & More Deadlines

Posted by CS Divesh Goyal 03 July 2026 333 Views

Don't miss crucial July 2026 deadlines! Find all GST, Income Tax, FEMA, PF, ESI & Companies Act filing dates. Stay compliant and avoid penalties.



Partners' Personal GST Penalty Exposure: Beyond The Firm

Posted by Raj Jaggi pro badge 03 July 2026 179 Views

Discover how partners can face personal GST penalties, even if the firm is penalised. Learn about Section 122(1A) & 122(3) implications and evidence.



Input Tax Credit Under GST: The One Provision Where a Buyer Pays for a Supplier's Default

Posted by CA. Keshav Kumar 30 June 2026 8462 Views

Eight years into GST, ITC remains the most litigated area of compliance. Learn the key risks under Sections 16 and 17, supplier-default issues, blocked credits, recent relief under Sections 16(5) and 16(6), IMS, Rule 88C/88D notices, and practical strategies businesses can adopt to protect GST credits and avoid costly disputes.



A Notice to a Dead Company cannot create a living GST Demand

Posted by Raj Jaggi pro badge 29 June 2026 460 Views

Can GST demand notices be issued to a dissolved company after amalgamation? Learn how the Bombay High Court ruled that notices to non-existent entities are void.




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