GST Articles
The Advance Paradox Under GST: Liability Today, Supply in The Distant Future
26 February 2026
151 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
25 February 2026
146 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
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
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
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
23 February 2026
230 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
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
20 February 2026
1801 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
20 February 2026
404 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.
Now You Can Use CGST or SGST Credit in Any Order for IGST Payment
20 February 2026
1645 Views
India's GST system is slowly moving toward cash-flow-friendly compliance .From the February 2026 tax period, the GST portal allows taxpayers to utilise:CGST or...
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