GST Articles


GST Arrest Notice: 7 Days' Safeguard, Not Blanket Protection

Posted by Raj Jaggi 16 June 2026 240 Views

Understand the Delhi High Court ruling on 7 days' notice before GST arrest. Learn how it balances enforcement with procedural fairness.



GST Compliance for SMEs: Avoid Penalties | Practical Guide

Posted by CA CS Nilay Shah 16 June 2026 451 Views

Master GST compliance for SMEs in India. Learn about registration, key returns (GSTR-1, 3B, 9), ITC, RCM, and practical steps to avoid penalties. Read our guide!



ITC Not Defeated by Non-Compliance Before April 2025

Posted by Raj Jaggi 15 June 2026 171 Views

Learn how the Kerala High Court ruled that bona fide Input Tax Credit (ITC) cannot be denied for non-compliance before April 2025. Understand the implications for your business.



Curative Petition Limits in GST Litigation: Finality Rules

Posted by Raj Jaggi 13 June 2026 216 Views

Understand the strict limits of curative petitions in GST litigation. Learn why finality in justice is crucial and how compliance failures can lead to penalties.



Quash Criminal Proceedings: No Tax Demand, No Prosecution

Posted by Raj Jaggi 13 June 2026 104 Views

Learn how a favourable tax adjudication ruling can lead to the quashing of criminal proceedings. Understand the principle of fairness in tax law.



GSTAT Appeals: A Practical Filing Guide to Pre-Deposit, Timelines and Procedure

Posted by CA Sundram Gupta, FCA 13 June 2026 1569 Views

Learn how to file a GSTAT appeal in 2026, including eligibility, bench selection, pre-deposit rules, filing fees, documentation, limitation periods and the crucial 30 June 2026 deadline for legacy GST disputes.



GST Liability & Director Exposure in Liquidation

Posted by Raj Jaggi 12 June 2026 148 Views

Understand GST liability during company liquidation and director personal exposure under Sections 88 & 89 of the CGST Act. Learn director defences.



GST Ledgers: Pay Taxes & Dues with Section 49

Posted by Rohit Warli 12 June 2026 90 Views

Understand GST ledgers (Cash & Credit) under Section 49. Learn how to pay taxes, interest, and penalties effectively. Get compliant today!



Protecting Bona Fide ITC Claims: Why Supplier Default Alone Cannot Defeat Input Tax Credit

Posted by Raj Jaggi 11 June 2026 1803 Views

Gauhati High Court rules that GST input tax credit cannot be denied to a bona fide purchaser solely due to a supplier's tax default, unless collusion is proven....



GST Registration Cannot Be Cancelled for Closed Premises Alone

Posted by CA Varun Gupta 10 June 2026 9242 Views

GST registration cannot be cancelled merely because business premises were found closed during a physical inspection. Learn the legal provisions under Section 29 of the CGST Act, Rules 21, 21A, 22 and 25, mandatory procedures, taxpayer rights, REG-30 requirements and how to challenge arbitrary GST registration cancellation orders.




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