GST Articles

GST Implications Of Unauthorised Occupation After Termination And Insolvency

Posted by Raj Jaggi

31 January 2026 85 Views

Examines GST liability in a post-termination parking agreement covering invoicing obligations, time of supply, unauthorised occupation and NCLT recovery implications under the CGST Act, 2017.

GSTR-3B Now Auto-Adds Interest for Delay in filing of Any Previous Invoices in GSTR-1

Posted by Mitali 31 January 2026 720 Views

Are filing an old invoice in January 2026? Then be alert GST portal now auto-adds past invoice liability and interest directly in GSTR-3B.

From Production to Capacity: An Illustration-Rich Commentary on Rules 1 to 12 of the Chewing Tobacco, Jarda & Gutkha Packing Machines Rules, 2026

Posted by Raj Jaggi

30 January 2026 688 Views

An in-depth analysis of the Chewing Tobacco, Jarda & Gutkha Packing Machines Rules, 2026, explaining the shift from actual production to capacity-based taxation, machine-centric assessment, deemed production, abatements and administrative certainty u/s 3A.

GST On Overseas Passenger Transport Services: When Performance Crosses Borders But Taxability Does Not

Posted by Raj Jaggi

30 January 2026 162 Views

Explore how GST law prioritises legal structure over geography in overseas car rental services, analysing place of supply, taxability, exports and reverse charge risks.

Motor Vehicle ITC: The Most Common Compliance Error & How to Get It Right

Posted by Hrishikesh H 30 January 2026 400 Views

Explore ITC on motor vehicles under GST with a detailed analysis of Section 17(5), AAR rulings, exceptions, employee transport and leasing scenarios.

Smart Handling Of GST Show Cause Notices: Why Section 75 Is The Backbone Of Fair Adjudication

Posted by Raj Jaggi

29 January 2026 565 Views

A GST Show Cause Notice is not a verdict but a test of professional maturity. Understand Sections 73, 74A and the crucial role of Section 75 in fair GST adjudication.

GST Twist From Feb 2026: Pay Tax On MRP Not Sale Price

Posted by Divisha 28 January 2026 3665 Views

GST update effective 1 Feb 2026: GSTR-1 filing for tobacco goods shifts to MRP-based valuation. Learn tax calculation, formula, examples & reporting steps.

E-Invoice on Export Supplies with LUT under GST

Posted by Mitali 28 January 2026 1104 Views

Confused on e-invoicing exports - Unlock GST e-invoicing rules for exports whether LUT filed or not.

Before Taxability Comes Identity: NDMC's Status As A Local Authority Under GST

Posted by Raj Jaggi

27 January 2026 272 Views

An in-depth GST analysis of NDMC's status as a municipality and local authority, examining constitutional provisions, CGST definitions, exemptions and Supreme Court rulings.