GST Articles
GST Implications on Reimbursement Received on Cancellation of Export Order
GST implications of reimbursement received on cancellation of an export order explained. Analysis of whether such compensation qualifies as supply under Section 7 of the CGST Act, applicability of Schedule II (tolerating an act), and why it may not be taxable or treated as export of service under GST law.
The Portal Will Block You: A CA's Survival Guide to ITC Reconciliation After GSTR-3B Hard-Locking
With GSTR-3B hard-locking and IMS fully operational, GST reconciliation is entering a no-error zone. Learn the 7-step pre-filing checklist every CA handling 30-50 clients must follow to prevent ITC mismatches, locked credits and compliance risks in 2026.
GST Highlights 2024: Year-End Review & Key Changes
Discover major GST highlights of 2024: rate revisions, compliance simplifications, e-invoicing expansion, tribunal operationalization, and emerging sector taxes.
Supply vs. Invoice vs. Payment: Which GST Rate Applies as per the Changes?
Learn how GST rate changes affect your transactions. Time of supply rules decide whether old or new GST rates apply.
Tax ki Holi - Kuch Rang Khushi ke, Kuch Savdhani ke!
Budget 2026 tax changes explained through a Holi-themed dialogue between Arjuna and Krishna. Explore MSME benefits, PAN-based TDS reforms, tax audit penalties, GST interest relief and new ITC flexibility in GSTR-3B in a simple and engaging format.
Compensation for Temporary Displacement under GST: Relief or Taxable Supply?
28 February 2026
231 Views
When infrastructure projects cause temporary displacement, does compensation paid to occupants attract GST? An in-depth legal analysis under the CGST Act, 2017 on whether such payments qualify as taxable "supply" or remain non-taxable compensatory relief.
The Rs 30 Thali Controversy: Perquisite or Taxable Supply Under GST
28 February 2026
3239 Views
When welfare meets tax law under GST: A detailed legal analysis of subsidised canteen recoveries, Circular No. 172, Section 7, related party valuation, Rule 28, and ITC implications for employers.
Multiple GST registrations in a state - Strategic Expansion or Compliance Burden?
27 February 2026
715 Views
Explore Section 25(2), Rule 11 and Rule 41A to understand when multiple GST registrations within a State make operational sense, how ITC transfer works and why tax neutrality remains intact despite structural flexibility.
GST on Export of Services: Refunds, LUT & Zero-Rated
Understand GST on export of services in India. Learn about zero-rated supplies, claiming refunds, and using LUT for a smoother export process.
Locked GSTR-3B Era Begins: How ECRS and RCM Validation Is Changing GST Compliance
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.
Popular Articles
- Senior Citizen Saving Scheme From 1 July 2026 with 5 New Rules
- Income Tax Slab for Senior Citizens Above 60 Years for AY 2026-27: With Deductions, Rebates and Examples
- TDS on Cash Withdrawals 2026: Excess vs. Entire Amount
- Input Tax Credit Under GST: The One Provision Where a Buyer Pays for a Supplier's Default
- New Interest Rates on Post Office Schemes from 1 July 2026
- Best Fixed Deposit Interest Rates 2026 for General and Senior Citizens: Check Which Bank Gives Higher Returns?
- F&O, Intraday and Share Trading Losses: How to Claim Maximum Tax Benefit Through ITR-3, Set-off and Carry Forward
- ITR-3 for FY 2025-26 (AY 2026-27): Applicability, Pre-Filing Verification and Due Dates
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
CAclubindia
