GST Articles

GST Registration Under Rule 14A: Important Points Small Businesses Should Know

Posted by L.S Tripathi 29 May 2026 3513 Views

Looking for a faster GST registration process? Learn everything about GST Registration under Rule 14A, eligibility, benefits, documentation requirements, common mistakes, physical verification rules, and whether small businesses should opt for it.

When GST reform began carrying the weight of human expectations

Posted by Raj Jaggi

28 May 2026 126 Views

The GSTAT's ruling in DG Anti-Profiteering v. Siddha Infradev LLP highlights how GST anti-profiteering law extends beyond tax calculations into consumer protection.

GSTN Advisory for Set-Off of IGST Liability taken off from the GST Portal: Expected Consequences for Taxpayers!

Posted by Vivek Jalan 28 May 2026 3924 Views

The April 2026 withdrawal of the GST portal advisory has restored the statutory ITC utilization sequence under Section 49(5) of the CGST Act, increasing compliance and cash flow challenges for taxpayers. Businesses that relied on the earlier mechanism in February and March 2026 may now face interest liability, notices, and potential litigation over incorrect ITC utilization.

GST Compliance for E-Commerce Operators in India: Registration, TCS and Regulatory Obligations

Posted by Nitin Pahilwani 28 May 2026 215 Views

Learn GST rules for e-commerce operators in India, including mandatory registration, TCS under GST, Section 9(5), return filing, compliance requirements, supplier obligations, and digital platform taxation.

Transit state vs. Free trade: The Allahabad HC draws the limits of GST power

Posted by Raj Jaggi

27 May 2026 234 Views

When GST Enforcement Crossed Its Natural BoundariesIn one of the most significant GST judgments delivered in recent times, the Allahabad High Court in M/s Marut...

Smarter, Safer, Sharper: Harnessing Artificial Intelligence in Modern GST Practice

Posted by Bimal Jain 26 May 2026 411 Views

The question is no longer whether a GST professional should adopt Artificial Intelligence - it is how to do so with discipline, responsibility and a clear-eyed ...

When Liberty Refused to Surrender Before GST Prosecution: A Significant Allahabad High Court Verdict on Bail, Economic Offences and Personal Liberty

Posted by Raj Jaggi

26 May 2026 94 Views

Explore the Allahabad High Court’s landmark ruling in Shakib Qureshi v. Anti Evasion CGST on GST arrests, fake invoicing, bail jurisprudence, prolonged detention, and the balance between revenue protection and personal liberty under the CGST Act, 2017.

When the GST System Turns Against You: Challenging Arbitrary State Action Under Article 14

Posted by Abhishek Raja 26 May 2026 870 Views

Can GST demands be challenged as arbitrary? Learn how Article 14 of the Constitution protects businesses against retrospective GST notices, ITC blocking, unfair notifications, natural justice violations, and irrational tax actions.

When Merits Prevailed Over Procedure- A Landmark Rajasthan High Court Verdict On GST Appeals

Posted by Raj Jaggi

25 May 2026 764 Views

A detailed analysis of the Giri Transport Company judgment covering GST limitation, procedural law, portal communication, appellate jurisdiction and tax litigation

E-Way Bill 2026 New Changes: Closure Feature and Ship To GSTIN Now Mandatory

Posted by Mitali 23 May 2026 12116 Views

OverviewAn E-Way Bill is a mandatory electronic document required under GST for transporting goods valued more than ₹50,000. It must be generated before movemen...