GST Articles

Fee Collection Vs Service Supply: A GST Conundrum

Raj Jaggi 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.

Uploading is Not Communication Under GST

Raj Jaggi 02 April 2026 at 15:56

Allahabad High Court clarifies that mere uploading of GST notices on the portal does not amount to valid "communication" for limitation under Section 107, safeguarding taxpayers' right to appeal and reinforcing principles of natural justice in the digital tax regime.

Limitation Period Cannot Defeat Refund Of Statutory Pre-Deposit Under GST

Raj Jaggi 01 April 2026 at 10:43

A Routine GST Dispute with Far-Reaching ConsequencesUnder the GST regime, the right to appeal is not entirely unconditional. A taxpayer who wishes to challenge ..

The GST Paradox Of Power Storage

CS Lalit Rajput 31 March 2026 at 09:48

Tamil Nadu AAR rules that Battery Energy Storage Systems (BESS) qualify as support services under HSN 998631, attracting 18% GST. Exemption as "supply of electrical energy" denied; GST registration mandatory for operators.

Arbitration Award Under GST: Different Components, Different Tax Consequences

Raj Jaggi 30 March 2026 at 10:28

GST on arbitration awards isn't straightforward. Taxability hinges on whether payments are consideration or compensation. AAR clarifies key distinctions and GST implications.

Rs 1500 Crore GST on Penal Charges - A Compliance Failure Auditors Must Examine in FY 2025-26

MOHAN.C 28 March 2026 at 09:40

GST wrongly levied on penal charges by banks/NBFCs in 2024 has created a Rs 1500 crore issue with no refunds yet. Explore audit implications, legal position, and key concerns for CAs and auditors for FY 2025-26.

When Time Makes Credit Costly - Interest On Retained ITC Under GST

Raj Jaggi 27 March 2026 at 16:27

Wrongly availed Input Tax Credit under GST can trigger interest liability, even without utilisation. Learn how delayed reversal and prolonged retention of ITC can quietly create financial risk for taxpayers.

Undelivered GST Letter Can Trigger Inspection Even After Registration

Mitali 27 March 2026 at 12:01

GST authorities are increasingly conducting physical verification of business premises even after issuing GST registration certificates. This may be triggered due to undelivered welcome letters, risk-based scrutiny in automatic registrations, or doubts arising during normal registration processes.

A Typing Error, A Genuine Export: Law Restored Balance

Raj Jaggi 27 March 2026 at 09:25

GST refund denied due to a minor GSTR-1 error? The Supreme Court in Ruhi Siraj Makda v. Union of India (2026) upholds exporters’ rights, ruling that clerical mistakes cannot override genuine exports and IGST payments.