GST Articles
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.
From Job Work to Deemed Supply: How weak records can trigger GST demand
The Hidden Risk in a Familiar Manufacturing PracticeThe Madras High Court's ruling in Tvl. Technocast Foundry v. The State Tax Officer, Coimbatore, 2026-VIL-582...
Seven Days' Notice Before GST Arrest: Limited Safeguard, Not Blanket Protection
Delhi HC upholds a 7-day notice before coercive GST action, balancing effective tax enforcement with procedural fairness and personal liberty.
GST Compliance for SMEs: A Practical Guide to Avoiding Penalties
GST Compliance for SMEs in India: Learn GST registration rules, GSTR filing deadlines, Input Tax Credit (ITC) conditions, Reverse Charge Mechanism (RCM), common compliance mistakes, penalties, and practical tips to avoid GST notices and ensure smooth tax compliance.
Popular Articles
- Income Tax Slab for Senior Citizens Above 60 Years for AY 2026-27: With Deductions, Rebates and Examples
- EPFO 3.0 Introduces Faster Claim Settlements and UPI Withdrawals: Latest Update For July 2026
- Kisan Vikas Patra Scheme 2026: Latest Interest, Eligibility, Maturity, Taxability and Investment Benefits
- Senior Citizen After Retirement Must Report These 5 Incomes While Filing ITR for AY 2026-27
- TDS on Cash Withdrawals 2026: Excess vs. Entire Amount
- GST Updates: Last Chance for Taxpayers to Complete FY 2025-26 Process
- New Interest Rates on Post Office Schemes from 1 July 2026
- ITR-3 for FY 2025-26 (AY 2026-27): Applicability, Pre-Filing Verification and Due Dates
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
CAclubindia
