GST Articles

From Clicks To Compliance: Taxing Digital Services Under GST (OIDAR Services)

Raj Jaggi 18 March 2026 at 09:30

Explore how India bridges the gap in taxing the borderless digital economy through OIDAR provisions under the IGST Act, 2017. Learn about cross-border GST rules, Finance Act 2023 amendments, place of supply and tax liability for foreign digital service providers.

Rules 9A & 14A: When The GST Portal Approves The Taxpayer

Raj Jaggi 17 March 2026 at 09:24

GST Rules 9A and 14A, introduced via Notification No. 18/2025-Central Tax, bring automated GST registration and simplified registration for small taxpayers, marking a major step in India’s technology-driven tax administration.

When The Contractor Changes But The Advance Remains: A GST Perspective On Contract Novation

Raj Jaggi 16 March 2026 at 15:29

When a mobilisation advance is taxed under GST but the contract is later novated to another entity before services begin, the original contractor must reverse the transaction by issuing a refund voucher and claim a GST refund. Learn the correct tax treatment and compliance steps in such cases.

Critical Analysis of the Amendments to the GST Act as per the Budget 2026-27

Hrishikesh H 16 March 2026 at 11:30

Analysis of key GST amendments under the Finance Bill 2026, covering changes to Sections 15(3), 34, and 54 of the CGST Act and Section 13(8) of the IGST Act, focusing on discounts, refund mechanisms, and intermediary services.

A Revised Contract Value, A Cancelled GST Registration, And The Debit Note Puzzle

Raj Jaggi 16 March 2026 at 09:50

When contract values are revised after arbitration but the original GST registration is cancelled, issuing a debit note becomes complex. Explore how Section 142(2A), Section 25, and Section 34 of the CGST Act determine who can legally issue the debit note and why re-registration may be required to maintain the GST compliance trail.

Proceed To File Option in GSTR-3B Is Disabled: How To Enable?

Mitali 14 March 2026 at 13:39

Know why the "Proceed to File" option is not enabled while filing GSTR-3B and how to fix this disabled option on the GST portal.

GST Alert: Tax-Free Waste Management

CS Lalit Rajput 14 March 2026 at 12:54

WB AAR clarifies GST exemption on conservancy and solid waste management services provided to municipal bodies under Notification 12/2017 in Hari Narayan Singh case.

One Invoice, Many Units: Understanding The ISD Mechanism Under GST

Raj Jaggi 14 March 2026 at 09:29

Understand the ISD mechanism under GST, its legal framework under Sections 2(61), 20 and 21 of the CGST Act 2017 and Rule 39. Learn how businesses distribute input tax credit for common services across multiple State registrations, especially after ISD becomes mandatory from 1 April 2025.

Fast-Track GST Registration and Its Hidden Compliance Limits

efiletax 13 March 2026 at 09:23

Understand GST Rule 14A fast-track registration effective 1 Nov 2025. Learn the Rs 2.5 lakh B2B tax cap, eligibility, risks and who should or should not opt in...

Rule 42 In Practice: Illustrative Lists Of Common Inputs And Input Services For ITC Reversal

Raj Jaggi 12 March 2026 at 09:14

Understand Rule 42 of the CGST Rules and the real compliance challenge of identifying Common ITC. Learn practical examples of inputs and input services requiring proportionate ITC reversal, exclusions and common mistakes professionals make in GST compliance.