GST Articles
Premium Presentation Boxes: GST ITC Eligibility & Reversal
24 January 2026
584 Views
Understand GST ITC on premium presentation boxes. Learn eligibility, reversal, and blockage rules under Section 17(5)(h) & 15.
Rule 86B Meets Rule 31D - Why Blanket ITC Assumptions No Longer Hold
23 January 2026
995 Views
Rule 86B under GST continues to matter as a revenue safeguard. Understand its intent, sectoral distortions, and the rationale behind the 2026 amendment.
GST E-Way Bill: When Trains Move, But Bills Don't
22 January 2026
212 Views
Understand why e-Way Bills aren't always needed for metro train movements under GST. Learn about leasing, supply nature, and CBIC clarifications.
GST on Professional Programme Fees: Student vs Member
21 January 2026
302 Views
Understand GST on participation fees for professional programmes. Learn the crucial difference between student and member perspectives under GST law.
2026 Tax Resolutions: GST & Income Tax Compliance
Navigate 2026 tax season with confidence! Discover essential GST and Income Tax resolutions for timely filing, ITC claims, and avoiding penalties. Get compliant now!
Core And Non-Core GST Registration Amendments - Law, Practice, Illustrations & FAQs
19 January 2026
1412 Views
GST registration is a living declaration. Learn why every business change - governance, address, signatory or activity must be promptly updated on the GST portal to avoid compliance risks.
GST Notices & Stock Exchange Disclosure: A Guide
17 January 2026
1315 Views
Understand how GST notices and adjudication orders trigger SEBI disclosure rules for listed companies. Ensure timely, transparent market communication.
GMA Pinnacle Case: ITC Denials Now Legally Unsound
Learn why mechanical ITC denials are no longer legally defensible following the GMA Pinnacle case. Understand your rights and how to present your claims effectively.
GST Scrutiny & Form ASMT-12: From Review to Closure
16 January 2026
434 Views
Understand GST scrutiny under Section 61, the role of Form ASMT-10, ASMT-11, and ASMT-12. Learn how to navigate discrepancies and achieve closure.
Specified Premises under GST for Hotels: Annexure VII, VIII & IX, Timelines and Rates
16 January 2026
3502 Views
GSTN Advisory dated 04.01.2026 enables online opt-in/opt-out declaration of hotel "Specified Premises" on GST Portal under Notification 05/2025-CTR. Explains Annexure VII, VIII & IX, timelines, portal process, and impact on GST rates - 18% with ITC vs 5% without ITC for restaurant services.
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