GST Articles

Section 9(5) CGST Act: Platform Pays GST Explained

Posted by Raj Jaggi

19 February 2026 1154 Views

Understand Section 9(5) of the CGST Act where Electronic Commerce Operators (ECOs) pay GST on behalf of suppliers. Learn about registration, notified sectors & implications.

GST Interest Computation: Key Changes from Jan 2026

Posted by Ram Avtar Singh 18 February 2026 9806 Views

Understand the crucial GST interest computation changes effective Jan 2026. Learn how your interest liability will be calculated based on cash ledger balances.

Hotel Compliance Guide: Statutory, Tax & Regulations India

Posted by CA KAJAL AGRAWAL 11 February 2026 1688 Views

Navigate statutory, tax, and regulatory compliances for hotels in India. Understand GST, licenses, TDS, and income tax pitfalls. Ensure smooth operations.

Business GST Registration: Your Practical Field Guide

Posted by LegalDev 07 February 2026 234 Views

Navigate business GST registration with this practical guide. Avoid common pitfalls, understand required documents, and choose the right scheme for your business.

GST on Free Warranty Repairs: No Tax? Full Legal Explanation with Procedures

Posted by Ram Avtar Singh 25 February 2026 898 Views

GST treatment of warranty repairs and replacements explained with reference to Circular No. 195/07/2023-GST and Circular No. 216/10/2024-GST, covering ITC, off-site repair procedures, distributor scenarios, extended warranty taxation and Rule 55 delivery challan requirements.

When An E-Way Bill Fails But ITC Survives: Lessons in GST Interpretation (Part I)

Posted by Raj Jaggi

03 February 2026 1169 Views

Explores why ITC denial based solely on invalid E-Way Bills is flawed, analysing Section 16 of the CGST Act and the primacy of substantive compliance over procedural lapses.

GST Changes 2026: Finance Bill Amendments Simplified

Posted by CA Varun Gupta

03 February 2026 2243 Views

Discover key GST and IGST changes from Budget 2026. Learn about post-sale discounts, credit notes, refunds, and more. Get updated now!

Time Spent in Rectification Proceedings to be Excluded while Computing Limitation Period for Filing Appeals under Sections 107 and 112 of the GST Law

Posted by Raj Jaggi

02 February 2026 635 Views

When GST procedure eclipses justice: Allahabad HC applies Section 14 Limitation Act to exclude rectification time in GST appeals.

No More Forced ITC Order: New Rules from Jan 2026

Posted by Divisha 31 January 2026 10732 Views

From January 2026, GST rules allow flexible use of CGST and SGST ITC against remaining IGST liability after exhausting IGST ITC. Understand the change with examples.