GST Articles
GST Section 74: Extended Limitation Needs More Than Words
Discover why a tax dispute alone isn't enough to invoke GST's extended limitation period under Section 74. Learn what's required.
AI in GST Proceedings: Legal Boundaries & Human Oversight
Discover how AI is used in GST proceedings and the crucial need for human verification and independent application of mind. Learn from key court rulings.
GST Refunds: Law vs. Practice - Navigating the Maze
Explore the gap between GST refund laws and their practical application. Learn how courts are aligning reality with legislative intent for exporters & manufacturers.
TDS & GST on Rent for Business: Rules Explained
Understand TDS and GST rules for business rent in 2026. Learn limits, payment dates, and filing deadlines to avoid penalties. Essential reading for tenants and landlords.
GST Corporate Guarantees: Valuation Rules Explained
Understand GST valuation for corporate guarantees. Learn about rules from 2017-2023 and the specific 1% per annum mechanism introduced from Oct 2023.
GST on Corporate Guarantees: Tax Net Explained
Understand GST implications for corporate guarantees. Learn when group support enters the tax net and how it's valued. Read Part 1 now.
Wrong GST Head Paid? Don't Pay Twice!
Paid GST under the wrong head? Learn if you need to pay again or if your payment can be re-appropriated. Understand your rights and the latest rulings.
Pin To Pin Distance: E-Way Bill
Under GST regime for quick and easy Movement of goods across India without any hindrance, all the check posts across the country are abolished. However to track the movement of goods &controlling any Tax evasion E-way Bill system has been introduced.
GST on Corporate Guarantees: Key Gujarat High Court Ruling
Understand the Gujarat High Court's landmark ruling on GST for corporate guarantees. Learn about supply, valuation, and retrospective application.
Leasehold Assignment Not Taxable as GST Service
Supreme Court upholds Gujarat HC ruling: assignment of leasehold rights in industrial plots is a transfer of immovable property, not a taxable GST service.
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