GST Articles
GSTR-2B Mismatch and ITC Protection: The Complete 2026 Playbook
Understand GST ITC rules in 2026: IMS, GSTR-2B, Section 16(4), DRC-01C notices, supplier defaults, and GSTAT appeal deadlines explained.
GST Registration Cancellation Cannot Rest on a Checkbox: A Business Deserves a Reasoned Order GST
GST registration cancellation can shut down a business. The Gauhati High Court says authorities must provide clear reasons - not just portal-generated orders to justify such action.
One GST Notice, One Order, Many Years: Limitation Must Still Survive Year By Year
Can GST authorities issue one show-cause notice covering multiple financial years? The Gauhati High Court in Tata Projects Ltd. v. Union of India clarifies that consolidated GST notices and orders are legally valid under Sections 73 and 74, provided limitation is examined separately for each financial year.
GSTAT Appeal Deadline: Why 30th June 2026 Should Not Be Missed
Backlog GSTAT appeals communicated before 01.04.2026 must be filed by 30.06.2026. Understand the correct limitation period, condonation provisions, pre-deposit requirements, recovery risks, and why 31.12.2026 is not an extension of the statutory appeal deadline.
Tobacco Classification Beyond Processing: Why Jaggery-Water Treatment Stops Short of Manufacture
A Rs. 1.31 crore GST demand hinged on whether cutting tobacco and sprinkling jaggery water amounted to manufacture. The Madras High Court held that mere processing without creating a new product does not change classification, offering key guidance on GST tariff disputes and compensation cess liability.
BOT Annuity under GST: Forum Settled, Taxability Unresolved
The Meghalaya High Court in M/s Jorabat Shillong Expressway Ltd. v. Union of India left unresolved the key question of whether BOT annuity receipts are exempt from GST under Entry 23A.
Invoice Not Reflecting in GSTR-2B: What Action Should the Buyer Take to Protect ITC?
Learn what to do when a GST purchase invoice is not reflecting in GSTR-2B. Understand ITC eligibility, legal provisions, supplier correction process, IMS impact, complaint options, Section 16(4) timelines, and practical steps to safeguard input tax credit under GST.
Skipping DRC-01A Cannot Shut The Reduced 15% Penalty Window Under Section 74(5)
Explore the Allahabad High Court ruling in World Phone Internet, clarifying DRC-01A, Section 74(5), and taxpayers' right to settle GST disputes with a 15% penalty.
Tax Evasion through Shell Companies under Income Tax and GST
Understand the tax implications of shell companies, accommodation entries, fake invoices, and bogus ITC under Income Tax and GST laws, including notices, penalties, and compliance requirements.
GST Job Work: Weak Records Trigger Tax Demand
Learn how inadequate GST job work records can lead to significant tax demands and penalties. Discover best practices for compliance and documentation.
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