GST Articles

GSTAT Appeal Fee: Rule 110(5) - Alternatives or Aggregate?

Posted by Raj Jaggi

09 September 2026 131 Views

Confused about GSTAT appeal fees under Rule 110(5)? Understand if components are alternatives or aggregate amounts for calculation. Learn more!

India: Tax on ChatGPT & AI Services - GST & Income Tax

Posted by Akshay Parakh 08 September 2026 770 Views

Understand the GST & Income Tax implications for Indian businesses using ChatGPT & AI services from overseas. Learn about OIDAR, RCM, and withholding tax.

GST on Corporate Guarantees: Practical Guide

Posted by Raj Jaggi

08 September 2026 89 Views

Understand GST on corporate guarantees, including loan takeovers, co-guarantors, payment mechanisms, and documentation. Ensure compliance.

Pre-Deposit for Appeals: Timing & Maintainability Explained

Posted by Raj Jaggi

07 September 2026 92 Views

Discover if the timing of your pre-deposit affects your appeal's validity. Understand the crucial differences between 'entertaining' and 'filing' an appeal.

Section 74: Ineligible ITC vs. Intent to Evade Tax

Posted by Raj Jaggi

05 September 2026 194 Views

Understand the crucial difference between ineligible ITC and intent to evade tax under Section 74. Learn what the GST Tribunal requires for invoking this provision.

GST on Air Tickets: Your Complete Guide to ITC & Invoicing

Posted by Mohd Ashraf

05 September 2026 997 Views

Understand GST on air tickets! Learn about invoicing flows, Rule 32(3), and how to claim Input Tax Credit (ITC) via direct booking, OTAs, and travel agents.

GST Registration Suspension: Reasons & Restoration

Posted by CA Varun Gupta 05 September 2026 1710 Views

Understand why your GST registration might be suspended, its effects on your business, and how to restore your suspended GSTIN. Learn about compliance and precautions.