GST Articles

180-Day ITC Rule: Availment Date or 181st Day?

Posted by Raj Jaggi 06 April 2026 715 Views

Understand the 180-day ITC rule in GST. Learn when to reverse credit and pay interest, and the implications of payment dates.

GST: Fee Collection vs. Service Supply - Who is the Supplier?

Posted by Raj Jaggi 04 April 2026 342 Views

Understand the GST conundrum: Is the entity collecting fees or conducting training the actual service supplier? Explore implications for invoicing & input tax credit.

GST Books Closure 2026: Key Steps & Recent Updates

Posted by Vivek Jalan 04 April 2026 569 Views

Prepare for GST 2.0! Learn essential steps for March-April 2026 book finalization, including vendor KYC, credit notes, rate changes, and reconciliation.

GST Uploads Not Communication: Allahabad HC Ruling

Posted by Raj Jaggi 02 April 2026 227 Views

Learn why merely uploading documents on the GST portal isn't communication. Understand the Allahabad HC ruling and its impact on taxpayer rights and appeals.

Limitation Period Cannot Defeat Refund Of Statutory Pre-Deposit Under GST

Posted by Raj Jaggi 01 April 2026 956 Views

A Routine GST Dispute with Far-Reaching ConsequencesUnder the GST regime, the right to appeal is not entirely unconditional. A taxpayer who wishes to challenge ...

GST on Power Storage: BESS Ruling & Tax Implications

Posted by CS Lalit Rajput 31 March 2026 618 Views

Understand the Tamil Nadu AAR's GST ruling on Battery Energy Storage Systems (BESS). Learn about the 18% GST rate, mandatory registration, and increased project costs.

Arbitration Award Under GST: Different Components, Different Tax Consequences

Posted by Raj Jaggi 30 March 2026 973 Views

GST on arbitration awards isn't straightforward. Taxability hinges on whether payments are consideration or compensation. AAR clarifies key distinctions and GST implications.

Rs 1500 Cr GST on Penal Charges: Audit Focus FY 2025-26

Posted by MOHAN.C 28 March 2026 1291 Views

Examine the Rs 1500 Cr GST wrongly levied on bank penal charges. Discover audit implications & compliance failures for FY 2025-26. Act now!

E-Way Bill Rules 2025: Avoid ₹10,000 Penalty

Posted by Mitali 27 March 2026 47 Views

Understand E-Way Bill rules for 2025, including thresholds, generation, validity, and penalties. Ensure compliance to avoid a ₹10,000 fine.

GST Interest on Retained ITC: KJV Alloys Ruling Explained

Posted by Raj Jaggi 27 March 2026 267 Views

Learn how prolonged retention of unutilised ITC can attract GST interest, as per the KJV Alloys ruling. Understand your responsibilities and avoid costly delays.