GST Articles

Refund Application Date vs. ITC Accumulation: Legal Position

Posted by Raj Jaggi

04 November 2026 136 Views

Learn how the date of filing a refund application doesn't alter legal rights for earlier accumulated ITC, even with later restrictions. Understand your GST refund eligibility.

GST E-invoice: Scope Expansion from Jan 2027

Posted by Poojitha Raam Vinay 05 November 2026 5958 Views

Understand the GST e-invoice scope expansion from Jan 2027, including RCMDOM & RCMIMP. Learn how it affects unregistered suppliers & imported services.

GST Registration for Foreign Companies Selling to India

Posted by Sudheer

06 November 2026 38 Views

Foreign companies selling into India: Understand GST registration, OIDAR, reverse charge, and non-resident taxable person rules. Avoid common errors.

GSTR-9 & 9C: Optional vs Mandatory Tables FY 2025-26

Posted by Ritesh Jain 04 November 2026 489 Views

Navigate GSTR-9 & 9C for FY 2025-26. Understand mandatory vs. optional tables, thresholds, and compliance steps. Ensure accurate filing to avoid penalties.

Supreme Court: Building as 'Plant' for GST ITC - Functionality Test

Posted by Abhishek Raja 03 November 2026 203 Views

Supreme Court rules buildings can be 'plant' for GST ITC if functional. Learn how this impacts your input tax credit claims and what changed.

New GST Firecrackers: Diwali Tax Changes Explained

Posted by CA Umesh Sharma 03 November 2026 735 Views

Discover the latest GST changes effective November 1st! Learn about EV transport, scrap tax, TDS, and new compliance rules. Celebrate Diwali with clarity!

GST Input Tax Credit: Verify Supplier Tax Payment

Posted by Sandeep Ramankutty 03 November 2026 88 Views

Learn how honest buyers can verify if their supplier has paid GST. Understand GSTR-2B, credit reversal, and reclaiming tax.

Last Chance for FY25-26 GST ITC: Claim by 30 Nov

Posted by Khushboo Bhatia 05 November 2026 133 Views

Don't miss out! The deadline to claim GST Input Tax Credit for FY 2025-26 is 30 November 2026. Reconcile your books with GSTR-2B now.

Rule 14A Withdrawal: Report B2B Tax Over Rs 2.5 Lakh?

Posted by efiletax 31 October 2026 346 Views

Understand Rule 14A withdrawal in GST. Learn if you can report B2B tax over Rs 2.5 Lakh in the same month of withdrawal approval.

GSTR-9 Applicability FY 2025-26: Who Must File & Exempt

Posted by Ishwarya Keerthi B 05 November 2026 7243 Views

Understand GSTR-9 applicability for FY 2025-26. Discover who must file this annual GST return and who is exempt based on turnover and registration type.