GST Articles

The GMA Pinnacle Case: Why Mechanical ITC Denials Are No Longer Legally Defensible

Posted by Hrishikesh H 16 January 2026 190 Views

Recent Kerala and Madras High Court rulings emphasize that GST assessing officers cannot mechanically reject ITC claims due to GSTR-2A and GSTR-3B mismatches. Taxpayers must be given a fair opportunity to present supporting documents, reinforcing principles of natural justice and practical compliance guidance for GST practitioners.

From Scrutiny To Closure - The Form ASMT-12 Story Under GST

Posted by Raj Jaggi

16 January 2026 296 Views

Why scrutiny exists in GST: Understanding Section 61, ASMT-10 to ASMT-12, its compliance-focused intent, quiet closure, and escalation under law.

Specified Premises under GST for Hotels: Annexure VII, VIII & IX, Timelines and Rates

Posted by CA Varun Gupta

16 January 2026 2819 Views

GSTN Advisory dated 04.01.2026 enables online opt-in/opt-out declaration of hotel "Specified Premises" on GST Portal under Notification 05/2025-CTR. Explains Annexure VII, VIII & IX, timelines, portal process, and impact on GST rates - 18% with ITC vs 5% without ITC for restaurant services.

Powering Hospitality: ITC On Independent Feeder Infrastructure

Posted by Raj Jaggi

13 January 2026 167 Views

Electricity is a core service enabler in hotels, not mere infrastructure. This article explains why GST ITC on independent feeder lines qualifies as plant and machinery under Sections 16 and 17 of the CGST Act, supported by statutory definitions, judicial reasoning, and business reality.

Kite fight between Taxpayer and Department

Posted by CA Umesh Sharma 13 January 2026 464 Views

A thought-provoking fictional dialogue between Arjuna and Krishna using Makar Sankranti kite-flying metaphors to explain GST technology controls, GST 2.0, MSME reforms, and Income Tax compliance, highlighting why taxpayers must fly high but within the law.

Seminar Kits and Trolley Bags under GST: Can ITC be claimed?

Posted by Raj Jaggi

12 January 2026 1551 Views

Can ITC be claimed on seminar kits and trolley bags under GST? CA Raj Jaggi analyses composite supply, gifts, personal use and key legal provisions.

LUT Saga under GST

Posted by Gaurav Arya 10 January 2026 959 Views

GST authorities issuing Section 74 SCNs for non-filing of LUT on zero-rated exports is legally unsustainable. This article explains why procedural lapses cannot be treated as fraud, backed by recent High Court rulings and GST policy principles.

Exempt Yet Refundable: Decoding ITC Refund On Zero-Rated Supplies Under GST With Illustrations

Posted by Raj Jaggi

10 January 2026 2716 Views

Explains how zero-rated exports and SEZ supplies allow refund of unutilised GST ITC even when outward supplies are exempt, with law, cases and examples.

GST at 0.05% or 0.1% for Merchant Exporters: Eligibility, Conditions & Compliance Risks

Posted by CA Varun Gupta

10 January 2026 1064 Views

Detailed guide on concessional GST supplies to merchant exporters at 0.05% / 0.1% under Notifications 40/2017-CT and 41/2017-IGST. Covers eligibility, conditions, 90-day export rule, documentation, risks and supplier SOP.