GST Articles

Locked GSTR-3B Era Begins: How ECRS and RCM Validation Is Changing GST Compliance

Posted by Ram Avtar Singh 26 February 2026 6686 Views

Editable GSTR-3B is over. From December 2025, GST portal blocks returns if ITC, ECRS and RCM data don't align. Understand the impact on CFOs, compliance risk and how to prepare for locked GSTR-3B filings.

The Advance Paradox Under GST: Liability Today, Supply in The Distant Future

Posted by Raj Jaggi

26 February 2026 149 Views

Do long-term service contracts qualify as continuous supply under GST? Understand mobilisation advances, receipt vouchers, tax invoices, time of supply under Sections 31 & 13 of the CGST Act, and the Rule 35 back-calculation impact on GST liability and cash flow.

Advance Today, Export Deferred: Section 2(6) With FEMA Undercurrents

Posted by Raj Jaggi

25 February 2026 143 Views

Under the Integrated Goods and Services Tax Act, 2017, can advance foreign payment alone qualify as export of services? Analysing Section 2(6), time of supply, and FEMA implications through the Shreyans Ltd. case study.

GST on Free Warranty Repairs: No Tax? Full Legal Explanation with Procedures

Posted by Ram Avtar Singh 25 February 2026 752 Views

GST treatment of warranty repairs and replacements explained with reference to Circular No. 195/07/2023-GST and Circular No. 216/10/2024-GST, covering ITC, off-site repair procedures, distributor scenarios, extended warranty taxation and Rule 55 delivery challan requirements.

Rule 14A Withdrawal Option Now Available on GST Portal

Posted by Mitali 24 February 2026 1917 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 405 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 229 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 263 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 1470 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 398 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.