GST Articles
When The Platform Pays - Understanding Section 9(5) Of The CGST Act
19 February 2026
991 Views
The Conceptual Framework - From Supplier Liability to Operator-Based TaxationGoods and Services Tax (GST) is an indirect tax in which the economic burden is ult...
Interest Computation Changes under GST (Effective from January 2026)
January 2026 update in GSTR-3B aligns GST interest calculation with Section 50 and Rule 88B, charging interest only on net unpaid cash tax.
Comprehensive Guide to Statutory, Tax & Regulatory Compliances for Hotels
Complete guide to legal, GST, TDS and licensing compliances for hotel businesses in India. Covers ROC, FSSAI, GST rates, TDS and tax pitfalls.
Belated Return: Due Date Extended To 15th January 2025
Belated Return is the filing of IT return after the prescribed due date. Check out the key changes and deadlines.
Self Invoicing under RCM: Time Limit and Invoice Format
Self invoicing under RCM - the recipient of goods/services must generate invoice on behalf of the supplier as it is essential for ITC.
Business GST Registration Guide: A Practical Field Manual
Learn the messy reality of GST registration for businesses, from document pitfalls to Aadhaar authentication, ITC benefits, officer queries and post-registration compliance.
When An E-Way Bill Fails But ITC Survives: Lessons in GST Interpretation (Part I)
03 February 2026
1005 Views
Explores why ITC denial based solely on invalid E-Way Bills is flawed, analysing Section 16 of the CGST Act and the primacy of substantive compliance over procedural lapses.
Simplified GST Changes in Budget 2026: Finance Bill 2026 CGST and IGST Amendments
03 February 2026
2163 Views
Budget 2026 proposes key GST and IGST amendments via Finance Bill 2026, covering post-sale discounts, credit notes, refunds, advance rulings and intermediary POS rules.
Time Spent in Rectification Proceedings to be Excluded while Computing Limitation Period for Filing Appeals under Sections 107 and 112 of the GST Law
02 February 2026
549 Views
When GST procedure eclipses justice: Allahabad HC applies Section 14 Limitation Act to exclude rectification time in GST appeals.
No More Forced ITC Order: New Rules from Jan 2026
From January 2026, GST rules allow flexible use of CGST and SGST ITC against remaining IGST liability after exhausting IGST ITC. Understand the change with examples.
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