GST Articles

Limitation Amendments Can't Revive Barred Tax Demands

Posted by Raj Jaggi 11 July 2026 95 Views

Understand how a later limitation amendment cannot revive a time-barred tax demand. Learn key principles for GST and service tax litigation.

GST Composition Scheme 2026-27: Rates, Rules & Eligibility

Posted by CA. Keshav Kumar 11 July 2026 291 Views

Understand the GST Composition Scheme for FY 2026-27. Learn about eligibility, tax rates, compliance, and legal framework. Make informed choices.

Tax Recovery: Law Cannot Look Back by Implication

Posted by Raj Jaggi 10 July 2026 60 Views

Discover why tax recovery demands cannot be applied retrospectively by implication. Learn about the importance of statutory provisions and their effective dates.

GST Reconciliation: Avoid Revenue Misalignment Errors

Posted by Abhishek Raja 10 July 2026 185 Views

Understand GST reconciliation principles. Learn how to avoid common errors in P&L vs GSTR-3B data mismatches and protect your business from incorrect tax demands.

GST Refund Interest: Don't Lose Out Due to Forced Fresh Application

Posted by Raj Jaggi 09 July 2026 175 Views

Discover how a recent ruling prevents GST refund interest from being reset by a forced fresh application after court orders. Protect your rights.

GST Refund: Omitted Rules Can't Block Live Claims

Posted by Raj Jaggi 09 July 2026 67 Views

Learn how a Gujarat High Court ruling states that deleted GST rules cannot block live refund claims if no saving clause exists. Protect your business.

GSTAT Rules Centralised Procurement Services Aren't Intermediary

Posted by Raj Jaggi 07 July 2026 206 Views

Discover the GSTAT ruling on centralised procurement services: when they're not intermediary, but imports. Understand the implications for your business.

Section 74 Notices: Low Threshold, High Responsibility

Posted by Raj Jaggi 06 July 2026 1667 Views

Understand Section 74 CGST notices. Learn about the Madras High Court's ruling on fraud, wilful misstatement, and suppression of facts. Get key takeaways.