GST Articles

ISD ITC Distribution: Rule 39(1) vs Section 20 Clarity

Posted by Vivek Jalan 09 April 2026 345 Views

Understand the Madras High Court's ruling on ISD ITC distribution timing. Learn how to comply with Section 20 and Rule 39(1) for prompt credit flow.

GST Books Closure 2026: Key Steps & Recent Updates

Posted by Vivek Jalan 04 April 2026 600 Views

Prepare for GST 2.0! Learn essential steps for March-April 2026 book finalization, including vendor KYC, credit notes, rate changes, and reconciliation.

GST Uploads Not Communication: Allahabad HC Ruling

Posted by Raj Jaggi

02 April 2026 241 Views

Learn why merely uploading documents on the GST portal isn't communication. Understand the Allahabad HC ruling and its impact on taxpayer rights and appeals.

Limitation Period Cannot Defeat Refund Of Statutory Pre-Deposit Under GST

Posted by Raj Jaggi

01 April 2026 991 Views

A Routine GST Dispute with Far-Reaching ConsequencesUnder the GST regime, the right to appeal is not entirely unconditional. A taxpayer who wishes to challenge ...

Arbitration Award Under GST: Different Components, Different Tax Consequences

Posted by Raj Jaggi

30 March 2026 1055 Views

GST on arbitration awards isn't straightforward. Taxability hinges on whether payments are consideration or compensation. AAR clarifies key distinctions and GST implications.

GST on Power Storage: BESS Ruling & Tax Implications

Posted by CS Lalit Rajput 31 March 2026 704 Views

Understand the Tamil Nadu AAR's GST ruling on Battery Energy Storage Systems (BESS). Learn about the 18% GST rate, mandatory registration, and increased project costs.

GST Interest on Retained ITC: KJV Alloys Ruling Explained

Posted by Raj Jaggi

27 March 2026 287 Views

Learn how prolonged retention of unutilised ITC can attract GST interest, as per the KJV Alloys ruling. Understand your responsibilities and avoid costly delays.