GST Articles
GST Bank Account Disclosure: Is One Enough?
02 September 2026
153 Views
Discover if you need to disclose all your bank accounts under GST. Understand Rule 10A and the consequences of non-compliance for your business.
GST Notices: Key Issues & Compliance Areas for Taxpayers
Facing GST notices? Discover key issues, common mismatches, and essential compliance areas like ITC, turnover, and RCM. Review your GST compliance now.
Export Refund Claims: Deleted Rule 96(10) Cannot Stop Pending Claims
01 September 2026
113 Views
Supreme Court rules deleted Rule 96(10) cannot block pending export refund claims. Learn how this impacts your business and what to do next.
GST Garnishee Recovery: Liability Must Be Crystal Clear
31 August 2026
205 Views
Learn why GST garnishee recovery can't proceed before interest liability is legally determined. Understand the Bombay High Court's ruling.
GST Statements: Evidence or Mere Material?
29 August 2026
157 Views
Understand the difference between GST investigation statements and admissible evidence. Learn when statements prove facts under Section 136 CGST Act.
GST Section 74: Extended Limitation Needs More Than Words
28 August 2026
2308 Views
Discover why a tax dispute alone isn't enough to invoke GST's extended limitation period under Section 74. Learn what's required.
AI in GST Proceedings: Legal Boundaries & Human Oversight
27 August 2026
174 Views
Discover how AI is used in GST proceedings and the crucial need for human verification and independent application of mind. Learn from key court rulings.
GST Refunds: Law vs. Practice - Navigating the Maze
Explore the gap between GST refund laws and their practical application. Learn how courts are aligning reality with legislative intent for exporters & manufacturers.
TDS & GST on Rent for Business: Rules Explained
25 August 2026
1539 Views
Understand TDS and GST rules for business rent in 2026. Learn limits, payment dates, and filing deadlines to avoid penalties. Essential reading for tenants and landlords.
GST Corporate Guarantees: Valuation Rules Explained
25 August 2026
229 Views
Understand GST valuation for corporate guarantees. Learn about rules from 2017-2023 and the specific 1% per annum mechanism introduced from Oct 2023.
sss
CAclubindia
