GST Articles

GST Garnishee Recovery: Liability Must Be Crystal Clear

Posted by Raj Jaggi

31 August 2026 222 Views

Learn why GST garnishee recovery can't proceed before interest liability is legally determined. Understand the Bombay High Court's ruling.

GST Statements: Evidence or Mere Material?

Posted by Raj Jaggi

29 August 2026 181 Views

Understand the difference between GST investigation statements and admissible evidence. Learn when statements prove facts under Section 136 CGST Act.

GST Section 74: Extended Limitation Needs More Than Words

Posted by Raj Jaggi

28 August 2026 2346 Views

Discover why a tax dispute alone isn't enough to invoke GST's extended limitation period under Section 74. Learn what's required.

AI in GST Proceedings: Legal Boundaries & Human Oversight

Posted by Raj Jaggi

27 August 2026 187 Views

Discover how AI is used in GST proceedings and the crucial need for human verification and independent application of mind. Learn from key court rulings.

GST Refunds: Law vs. Practice - Navigating the Maze

Posted by CA Sunil Sharma 27 August 2026 277 Views

Explore the gap between GST refund laws and their practical application. Learn how courts are aligning reality with legislative intent for exporters & manufacturers.

TDS & GST on Rent for Business: Rules Explained

Posted by Mitali

25 August 2026 1576 Views

Understand TDS and GST rules for business rent in 2026. Learn limits, payment dates, and filing deadlines to avoid penalties. Essential reading for tenants and landlords.

GST Corporate Guarantees: Valuation Rules Explained

Posted by Raj Jaggi

25 August 2026 241 Views

Understand GST valuation for corporate guarantees. Learn about rules from 2017-2023 and the specific 1% per annum mechanism introduced from Oct 2023.

GST on Corporate Guarantees: Tax Net Explained

Posted by Raj Jaggi

24 August 2026 193 Views

Understand GST implications for corporate guarantees. Learn when group support enters the tax net and how it's valued. Read Part 1 now.

Wrong GST Head Paid? Don't Pay Twice!

Posted by Raj Jaggi

22 August 2026 576 Views

Paid GST under the wrong head? Learn if you need to pay again or if your payment can be re-appropriated. Understand your rights and the latest rulings.