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GST Articles


GST on Reimbursement of Expenses under Rule 33: Pure Agent, Section 15, Invoicing, GSTR-1 and E-Invoicing

  CA Varun Guptapro badge    14 April 2026 at 10:10

Understand GST on reimbursements: when expense recoveries are taxable under Section 15, when they qualify as pure-agent exclusions under Rule 33, and how to correctly invoice, report in GSTR-1 and handle e-invoicing without inflating turnover or triggering extra compliance.



Export Obligation (EO) for EPCG Licenses reduced proportionately for FY 24-25

  Vivek Jalan    13 April 2026 at 09:03

Policy Circular No. 10/2025-26 (26 Feb 2026) introduces key compliance changes for EPCG licence holders under FTP 2023. Understand the EO reduction criteria under Para 5.17, DGFT process, RA actions, and a practical checklist to ensure accurate EODC filings and risk mitigation.



Defective Show Cause Notice, Yet Valid Proceedings: A Landmark Shift In GST Judicial Thinking

  Raj Jaggipro badge    10 April 2026 at 10:08

Telangana High Court and Supreme Court rulings affirm that GST show-cause notices need not be perfectly drafted if taxpayers receive a fair opportunity to respond, reinforcing natural justice, procedural fairness, and limited judicial interference at the notice stage.



AI is a Tool, Not a Judge: Challenging AI-Generated Orders under GST Law

  Vivek Jalan    10 April 2026 at 09:03

Gujarat High Court warns against blind reliance on AI-generated citations in GST orders. Learn key implications, compliance steps, and how taxpayers can challenge flawed AI-based decisions effectively.



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

  Vivek Jalan    09 April 2026 at 10:20

Madras High Court in Reliance Jio Infocomm Ltd vs Union of India clarifies ISD ITC distribution timing under GST. Learn when ITC becomes "available," same-month distribution expectations and a practical compliance checklist for taxpayers.



Regulation vs Business - The GST Boundary

  Raj Jaggipro badge    08 April 2026 at 10:43

When Regulation Was Mistaken for a Service: The Beginning of a Landmark GST DisputeGST law, despite its wide scope, is built upon a few simple and fundamental p..



Success That Sustains: The Power Of A Balanced Life

  Raj Jaggipro badge    07 April 2026 at 09:15

Discover the power of the 8-8-8 rule in redefining success beyond relentless hustle. Learn how GST professionals can achieve balance through focused work, quality sleep, and meaningful personal time without compromising productivity or well-being.



180 Days and the Interest Controversy: From date of availment or 181st day?

  Raj Jaggipro badge    06 April 2026 at 09:18

The 180-day payment condition under Section 16(2) of the CGST Act mandates reversal of Input Tax Credit (ITC) with interest if supplier payments are delayed. Learn its scope, Rule 37 mechanism, interest implications and practical compliance strategies.



Fee Collection Vs Service Supply: A GST Conundrum

  Raj Jaggipro badge    04 April 2026 at 10:19

When centralised fee collection meets decentralised training, GST raises a key question, who is the real supplier? Explore supplier identification, invoicing and ITC implications in this practical analysis.



Finalization of books under GST in March-April 2026 in light of Recent Developments

  Vivek Jalan    04 April 2026 at 09:31

GST books closure for March-April 2026 gains critical importance with GST 2.0 implementation. Explore key compliance checks including vendor KYC, ITC reconciliation, credit notes, GST rates, POS rules and refund strategies in this practical guide.




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