GST Articles
Premium Presentation Boxes Under GST: Eligibility, Reversal And Blockage Of ITC
24 January 2026
569 Views
When Law Learns to Ignore the ShineEvery mature tax system is scrutinised not through intricate transactions but by seemingly straightforward items that challen...
GST On Food Delivery Charges: Authorities Question Swiggy And Zomato
GST on Food Delivery Charges includes the cost of the food and any delivery fees charged by the platform like Swiggy, Zomato, etc.
Rule 86B Meets Rule 31D - Why Blanket ITC Assumptions No Longer Hold
23 January 2026
908 Views
Rule 86B under GST continues to matter as a revenue safeguard. Understand its intent, sectoral distortions, and the rationale behind the 2026 amendment.
When Trains Move, But E-Way Bills Don't: Resolving GST Confusion Around Physical Movement
22 January 2026
187 Views
An in-depth GST analysis explaining why movement of leased metro trains across States does not require an e-Way Bill, focusing on intent, nature of supply and Rule 138 limitations.
GST E-Invoice: Upload Mandate Changes April 2025
New GST e-invoice rule: Upload within 30 days from April 1, 2025. Avoid penalties & ensure ITC. Learn how this impacts your business.
GST on Participation Fees for Professional Programmes: Student vs Member Perspective
21 January 2026
263 Views
An in-depth analysis of GST exemption on short-duration professional programmes conducted by statutory educational institutions for enrolled students, examining Entry 66(a) of Notification 12/2017, judicial precedents, and the critical distinction between students and members.
GST and Income Tax Resolutions for Taxpayers in 2026
As 2026 begins, taxpayers must strengthen GST and Income Tax compliance. Through a dialogue between Arjuna and Krishna, this article outlines practical New Year resolutions to avoid errors, penalties and ensure smooth tax compliance.
Core And Non-Core GST Registration Amendments - Law, Practice, Illustrations & FAQs
19 January 2026
1308 Views
GST registration is a living declaration. Learn why every business change - governance, address, signatory or activity must be promptly updated on the GST portal to avoid compliance risks.
From GST Notice To Stock Exchange Disclosure: With Practical Illustrations And FAQs
17 January 2026
1271 Views
Corporate compliance for listed companies goes beyond legal filings to ethical transparency. This article explains how GST notices like ASMT-10 and adjudication orders can trigger SEBI LODR disclosure obligations, why materiality is judged by investor impact, and how timely disclosure strengthens governance, credibility, and market trust.
The GMA Pinnacle Case: Why Mechanical ITC Denials Are No Longer Legally Defensible
Recent Kerala and Madras High Court rulings emphasize that GST assessing officers cannot mechanically reject ITC claims due to GSTR-2A and GSTR-3B mismatches. Taxpayers must be given a fair opportunity to present supporting documents, reinforcing principles of natural justice and practical compliance guidance for GST practitioners.
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