GST Articles
Protecting Bona Fide ITC Claims: Why Supplier Default Alone Cannot Defeat Input Tax Credit
11 June 2026
1790 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
10 June 2026
9236 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.
GST Fraud Allegations and Bail: Why Liberty cannot wait for Trial
09 June 2026
314 Views
Can GST fraud accused be denied bail solely due to the amount involved? Explore key rulings in Ratnesh Singla and Asim Kumar, where courts reaffirmed that constitutional bail principles, Article 21 protections, and the presumption of innocence apply fully to GST prosecutions involving fake invoices and wrongful ITC claims
Transfer of Going Concern under GST: How GST Exemption Applies but ITC Reversal and Documentation Still Matter
09 June 2026
1538 Views
Understand the GST treatment of transfer of a business as a going concern, including exemption conditions, ITC-02 compliance, registration requirements, Rule 42/43 ITC reversal, documentation safeguards, valuation issues, and key precautions to avoid GST disputes during business transfers, slump sales, mergers, demergers and business restructurings.
GSTIN After Restructuring: Ensure Compliance
08 June 2026
137 Views
Navigate GSTIN changes during business restructuring. Learn why proper registration planning is crucial for compliance and avoiding disputes.
GSTAT Appeal Filing Deadline 30th June 2026 vs Scrutiny Relaxation Till 31st Dec 2026: Real Benefit for Taxpayers
08 June 2026
4737 Views
GSTAT extends relaxed GSTAT appeal filing scrutiny guidelines till 31 December 2026. Know why this is not an extension of the GSTAT appeal deadline, the significance of 30 June 2026, limitation rules under Section 112 of the CGST Act and key compliance requirements for taxpayers filing GST appeals.
When GST credit moves with the business: Transfer of unutilised ITC under Section 18(3), Rules 41 and 41A
06 June 2026
556 Views
Understand how unutilised GST Input Tax Credit (ITC) can be transferred during mergers, demergers, slump sales, business transfers, and restructurings under Section 18(3) of the CGST Act, Rules 41 and 41A, including ITC-02 compliance requirements.
GST on Healthcare: Substance Over Labels
05 June 2026
230 Views
Karnataka High Court rules GST exemption for healthcare services applies based on substance, not labels like 'support services'. Learn more.
Supreme Court: Banning the Online Money Gaming is within the States' Power
Explore the Supreme Court's landmark ruling in State of Tamil Nadu v. Junglee Games (2026), holding that GST and regulatory provisions apply to betting and gambling whenever money is staked on an uncertain outcome, irrespective of whether the underlying game involves skill or chance. Detailed legal and GST analysis.
Rule 42 and Rule 43 of CGST Rules: How to Avoid GST Notices on Proportionate ITC Reversal
05 June 2026
5709 Views
Understand Rule 42 and Rule 43 of GST with practical examples, formulas, ITC reversal calculations, GSTR-3B reporting, annual adjustments, common audit mistakes, and compliance requirements for inputs, input services, and capital goods
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