GST Articles

GST Prosecution: Company First, Director Second

Posted by Raj Jaggi 07 August 2026 610 Views

Learn why companies must be prosecuted before directors in GST cases. Understand the legal precedent and its impact on GST enforcement.

Taxability: Law, Not Accounts, Decides Tax Liability

Posted by Raj Jaggi 06 August 2026 130 Views

Discover how tax law, not just accounting entries, determines taxability. Learn from Sastasundar Ventures case to avoid over-taxation.

Export by Law: Service Date, Not Invoice Date

Posted by Raj Jaggi 05 August 2026 145 Views

Understand how service completion date, not invoice date, determines export status for services under IGST Act amendments effective 30.03.2026. Learn more.

GST Notice to Deceased: Orissa HC Rules on Section 93

Posted by Raj Jaggi 04 August 2026 904 Views

Learn how the Orissa High Court ruled that GST proceedings cannot be initiated against a deceased person, even with Section 93 provisions. Understand your rights.

Service Tax Appeals: Resolve Disputes, Don't Recycle Them

Posted by Raj Jaggi 03 August 2026 152 Views

Learn why Service Tax appeals must resolve disputes, not recycle them. Understand the Gujarat High Court's ruling on avoiding unnecessary remands.

GST Departmental Appeals: The "Recurring Nature" Exception

Posted by Raj Jaggi 01 August 2026 168 Views

Understand the "recurring nature" exception for GST departmental appeals. Learn when small disputes can impact entire industries and future assessments.

GST Notice Timing: 3 Months Before Deadline, Not Order

Posted by Raj Jaggi 31 July 2026 2035 Views

Understand GST notice timing under Section 73. Learn why notices must be issued 3 months before the order deadline, not just before the order itself.

GST e-Invoice & e-Way Bill API Changes: 1 Aug 2026

Posted by CA Sundram Gupta, FCA 31 July 2026 5205 Views

Prepare for GSTN's e-Invoice & e-Way Bill API changes from 1 Aug 2026. Mandatory Ship-to GSTIN & EWB Closure. Get your compliance checklist now!

GST Refund Rule 89(5) Amendment: Pending Claims Processed

Posted by Raj Jaggi 30 July 2026 159 Views

Learn how the Gujarat High Court ruled that amended GST Rule 89(5) applies to pending refund claims, ensuring fair processing of unutilised ITC.

GST Exemption: Manufacturer Name on Packaging Not Branding

Posted by Raj Jaggi 30 July 2026 221 Views

Discover how the GST Appellate Tribunal ruled that a manufacturer's name on packaging for legal compliance doesn't constitute branding, protecting GST exemptions.