GST Articles
Centralised Procurement Services On Own Account Are Not Intermediary: GSTAT
GSTAT Delhi's Dow Chemical ruling clarifies that own-account procurement services by a group entity are not intermediary services under GST. Learn the key principles on import of services, reverse charge liability, refund claims, and cross-border GST classification.
Section 74 Notices: Low Threshold, High Responsibility
Can GST authorities invoke Section 74 based on suspicion alone? The Madras High Court in M/s Fastenex Pvt. Ltd. v. State Tax Officer clarifies that fraud, wilful misstatement, or suppression of facts must be supported by traceable material, while reaffirming the importance of reasoned notices, natural justice, and taxpayer responses under the GST framework.
Don't Miss It! July 2026 Due Date Guide
Stay compliant with the July 2026 compliance calendar. Check all important GST, Income Tax, TDS/TCS, PF, ESI, FEMA, FLA Return, DPT-3 and quarterly filing due dates in one place.
Behind The Firm, Beyond The Invoice: Partners' Personal GST Penalty Exposure
The Gujarat High Court has ruled that partners can face personal GST penalties under Sections 122(1A) and 122(3) if they knowingly participate in, benefit from, or enable fake invoice and fraudulent ITC transactions, even when the partnership firm is separately penalised.
Input Tax Credit Under GST: The One Provision Where a Buyer Pays for a Supplier's Default
Eight years into GST, ITC remains the most litigated area of compliance. Learn the key risks under Sections 16 and 17, supplier-default issues, blocked credits, recent relief under Sections 16(5) and 16(6), IMS, Rule 88C/88D notices, and practical strategies businesses can adopt to protect GST credits and avoid costly disputes.
A Notice to a Dead Company cannot create a living GST Demand
Can GST demand notices be issued to a dissolved company after amalgamation? Learn how the Bombay High Court ruled that notices to non-existent entities are void.
Missed GST Appeal, No Writ Shortcut
The Allahabad High Court reiterates that writ jurisdiction cannot substitute a time-barred GST appeal, emphasizing limitation, finality, and statutory remedies under Section 107 of the CGST Act.
GST Council Recommendations: The Red Line for Notifications
Understand how the GST Council's recommendations set a strict limit on government notifications. Learn about the Madras High Court's ruling and its implications.
GSTR-2B Mismatch and ITC Protection: The Complete 2026 Playbook
Understand GST ITC rules in 2026: IMS, GSTR-2B, Section 16(4), DRC-01C notices, supplier defaults, and GSTAT appeal deadlines explained.
GST Registration Cancellation Cannot Rest on a Checkbox: A Business Deserves a Reasoned Order GST
GST registration cancellation can shut down a business. The Gauhati High Court says authorities must provide clear reasons - not just portal-generated orders to justify such action.
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