GST Articles

GST Composition Scheme for FY 2026-27: Eligibility, Rates, and Compliance Explained

Posted by Priyanshi Garg 15 July 2026 3631 Views

Complete guide to the GST Composition Scheme for FY 2026-27. Know eligibility, turnover limits, tax rates, compliance requirements, e-commerce rules, due dates, benefits, restrictions, and recent amendments under Section 10 of the CGST Act.

GST Updates: Last Chance for Taxpayers to Complete FY 2025-26 Process

Posted by Poojitha Raam Vinay

13 July 2026 14295 Views

The GST Network has moved the AATO amendment window for FY 2025-26, and taxpayers now have only until 31 July 2026 to act. What Changed: The New AATO Amendment ...

No Second Innings Through Review Jurisdiction

Posted by Raj Jaggi 13 July 2026 60 Views

The Meghalaya High Court in M/s Jorabat Shillong Expressway Ltd. v. Union of India (2026-VIL-674-MEG) reiterates that review jurisdiction is limited to apparent errors, new evidence, or patent illegality.

Rejecting data-driven aspersions, in the larger context of Defence and Strategy

Posted by Abhishek Raja 13 July 2026 69 Views

Can GST authorities deny ITC solely based on 26AS, toll plaza reports, or other third-party data? Learn why taxpayers should challenge data-driven allegations, understand the burden of proof under GST law, and adopt an effective defence strategy against weak investigations.

A later limitation amendment cannot reopen a closed demand

Posted by Raj Jaggi 11 July 2026 88 Views

CESTAT Chennai in Valmet Technologies rules that while sub-letting rent is taxable, time-barred demands cannot be revived through later limitation amendments. The judgment also clarifies that electricity recoveries are not taxable services, penalties require proof of evasion, and extended limitation cannot be invoked without evidence of suppression or fraud.

Composition Scheme under GST: Legal Framework, Eligibility, Rates and Compliance for FY 2026-27

Posted by CA. Keshav Kumar 11 July 2026 267 Views

Complete guide to the GST Composition Scheme for FY 2026-27 covering eligibility, turnover limits, tax rates, service provider scheme, e-commerce rules, compliance forms, due dates, ITC restrictions, and latest legal updates under Section 10 of the CGST Act.

Tax Liability cannot look back by implication

Posted by Raj Jaggi 10 July 2026 55 Views

Can a tax liability be imposed retrospectively through implication? Explore the legal principles, court rulings, and why tax laws creating new liabilities are generally presumed to operate prospectively, not retrospectively.

Legal Principles of GST Reconciliation and Revenue Misalignment

Posted by Abhishek Raja 10 July 2026 177 Views

Learn why GST output tax cannot be demanded solely based on P&L and GSTR-3B mismatches. Explore reconciliation rules, legal principles and taxpayer remedies.

GST Refund Interest Cannot Be Reset by a Forced Fresh Application

Posted by Raj Jaggi 09 July 2026 160 Views

The Gujarat High Court in Kuehne Nagel Pvt. Ltd. v. Union of India held that GST refund interest under Section 56 cannot be denied by treating a post-court refund application as a fresh claim. Interest must be computed from the original refund application date when the Department's earlier refusal was held illegal. Learn the key implications for taxpayers and refund litigation.

A Dead Rule Cannot Block a Live GST Refund

Posted by Raj Jaggi 09 July 2026 61 Views

Can GST refunds be denied using a rule that no longer exists? The Gujarat High Court in Alstom Transport India Ltd. held that omitted Rules 89(4B) and 96(10) cannot govern pending refund disputes in the absence of a saving clause, providing significant relief to exporters.