GST Articles

Annexure-B for GST Refund of Unutilised ITC: Practical Changes & Issues in Updated Utility

Posted by RAKESH K 16 May 2026 8430 Views

Discover the latest changes in GST Annexure-B utility for unutilised ITC refund filings. Learn about new invoice-level requirements, GSTR-2B reconciliation, validation errors, capital goods confusion and practical challenges taxpayers face in GST refund claims.

When Two Authorities Pursue One Liability - The GST Doctrine Against Parallel Proceedings

Posted by Raj Jaggi

15 May 2026 116 Views

Parallel GST proceedings can create severe compliance burdens for taxpayers. Here’s how the Supreme Court and Himachal Pradesh High Court clarified Section 6(2)(b) of the CGST Act and reinforced coordinated GST enforcement.

Conflicting Advance Rulings Under GST: The Emerging Transitional Role Of GSTAT

Posted by Raj Jaggi

12 May 2026 151 Views

Explore how the GST Advance Ruling mechanism evolved from a tool for tax certainty to a system facing conflicting State rulings. Learn how the Finance Act, 2026 and Notification No. 18/2024-Central Tax empower GSTAT's Principal Bench to resolve inconsistencies and strengthen uniform GST interpretation across India.

When Statutory Regulation Is Treated As A Taxable Service: The Constitutional Limits Of GST

Posted by Raj Jaggi

11 May 2026 187 Views

Can GST apply to Electricity Regulatory Commissions? Explore landmark High Court rulings, the constitutional limits of GST, and why regulatory fees may not qualify as taxable consideration.

When the Supplier's Default is the Recipient's Lose of GST ITC

Posted by Bimal Jain 09 May 2026 363 Views

Gujarat HC upholds Section 16(2)(c) CGST Act in Maruti Enterprise, creating a direct conflict with Tripura, Gauhati and Karnataka HC rulings on bona fide ITC claims.

Personal Hearing Cannot Be Waived by a Click: Gujarat HC Reaffirms Natural Justice Under GST

Posted by Leena Rachh

09 May 2026 99 Views

The Gujarat High Court in Komal Jayeshbhai Hemavat v. State Tax Officer held that personal hearing under Section 75(4) of GST law is mandatory before passing an adverse order, even if the taxpayer selected "No" in Form DRC-06. The ruling reinforces natural justice and safeguards taxpayers against ex parte GST orders.

Stay, Food and Choice: Where bundling breaks in hospitality

Posted by Raj Jaggi

08 May 2026 115 Views

Explore how GST law distinguishes between composite and independent supplies through a hotel stay scenario. Understand why complimentary breakfast forms part of accommodation, while optional lunch and dinner remain separately taxable supplies under the CGST Act, 2017.

Special Timeline for Backlog / Old GSTAT Appeals: Legal Position, Practical Impact and Filing Strategy

Posted by CA Varun Gupta

07 May 2026 82 Views

Learn about the extended deadline for filing delayed GSTAT appeals under GST. Understand Notification S.O. 4220(E), the special filing window up to 30.06.2026, limitation rules, pre-deposit requirements, filing procedure and key compliance steps for pending GST Appellate Tribunal appeals.

Bail Under GST: When Economic Offences Reshape The Boundaries Of Liberty

Posted by Raj Jaggi

06 May 2026 85 Views

Explore how bail law under GST balances personal liberty with collective justice. This article analyzes evolving judicial trends, key High Court rulings and the growing seriousness of economic offences like fake invoicing and ITC fraud in India's legal framework.

GST Registration Online: Apply for Your GST Number in India

Posted by Legal Dev 06 May 2026 189 Views

Understand GST registration in India, eligibility, documents, process, and compliance rules. Learn how to apply online, avoid penalties, and unlock benefits like input tax credit and legal business operations.