GST Articles

Section 17: Apportionment of Credit and Blocked Credits

Rajagopal K 07 July 2025 at 10:33

Understand key provisions on Input Tax Credit (ITC) apportionment and blocked credits under GST law, including rules for business vs personal use, exempt supplies, banking sector options, and ineligible credits

Section 16: Understanding ITC Eligibility under GST

Rajagopal K 05 July 2025 at 12:10

This guide simplifies the provisions of Section 16 for easier understanding.

IGST Refund not received? Risky Exporter Alert by DGARM Could Be the Reason!

CA Sachin M Jain 04 July 2025 at 09:35

Chintamani's IGST refund is stuck! CA Sachin explains how 'Risky Exporter' alerts by DGARM impact genuine exporters & how to resolve refund delays.

Mangoes, Misinterpretations & the Law: Gujarat HC serves a tangy verdict on GST!

CA Saurabh Jadhav 03 July 2025 at 08:38

The Gujarat High Court has ruled that "mango pulp" is taxable at 12% GST, not 5% as claimed by the supplier.

Rule 164: Procedure and Conditions for Closing Proceedings under Section 128A

Rajagopal K 01 July 2025 at 08:42

Effective from 1st November 2024, taxpayers can now apply online for waiver of interest or penalty under GST using new forms SPL-01 and SPL-02, as notified by CBIC. Learn the process, timelines, conditions, and consequences of rejection or approval under Rule 128A.

Urge of Making GST System Faceless - A Step Towards Transparency and Growth!

CA Umesh Sharma 01 July 2025 at 08:38

Discover how a faceless GST system can enhance transparency, reduce harassment, and boost India’s economy by enabling faster dispute resolution and seamless tax compliance.

Mahindra Holidays Faces Rs 363 Crore GST Demand Notice

Mitali 30 June 2025 at 12:50

Mahindra Holidays & Resorts India Ltd. on Sunday said that they have received a tax notice of over Rs 363 crore for the financial year 2018–19 including penalty, related to reporting of IGST on its club membership services.

Rule 28: Value of Supply Between Distinct or Related Persons (Other Than Through an Agent)

Rajagopal K 30 June 2025 at 08:33

Understand GST Rule 28 for valuing supplies between related or distinct persons. Learn about Open Market Value, 90% valuation, full ITC provisions, and corporate guarantee rules with practical examples.

ITC Under GST: Meaning, Eligibility & Conditions

Rajagopal K 28 June 2025 at 14:17

Input Tax Credit (ITC) is one of the core features of the Goods and Services Tax (GST) system in India. It allows registered taxpayers to reduce their tax liabi..

Assessments under GST Law: A Comprehensive Overview

Pratik Dhruve 28 June 2025 at 08:31

Section 2(11) of the CGST Act defines "assessment" as the determination of tax liability under the Act, and it includes self-assessment, re-assessment, provisional assessment, summary assessment, and best judgment assessment.