GST Articles

Export Duty Refund: When Does Limitation Start?

Posted by Raj Jaggi

11 September 2026 108 Views

Discover when the limitation period for export duty refunds truly begins. Learn how reassessment impacts your claim and protects your rights.

ITC on Construction for Leasing: High Court Ruling

Posted by Vivek Jalan 16 September 2026 824 Views

Learn how the High Court ruled on ITC for construction of properties intended for leasing, clarifying Section 17(5)(d) of the CGST Act.

Defend Favourable GST Orders: Counter & Cross-Objections

Posted by Raj Jaggi

10 September 2026 106 Views

Department appealing a favourable GST order? Learn how to defend your position with effective counter-submissions, written arguments, and cross-objections before GSTAT.

Fix Wrongful Credit Note Rejections in IMS

Posted by Rajagopal K 11 September 2026 112 Views

Learn how to handle wrongful credit note rejections in IMS. Discover two workflows for same-month and later-month rejections to ensure your tax returns match.

When Can GST Officers Visit Your Business Premises?

Posted by CA Varun Gupta

11 September 2026 6819 Views

Understand when GST officers can visit your business for verification, audit, inspection, search, or seizure. Learn your rights and the law.

GST Registration Cancellation: Reasons, Procedure & Impact

Posted by CA Varun Gupta

10 September 2026 1313 Views

Understand GST registration cancellation: reasons, procedure, retrospective effects, and impact on your business. Learn key precautions.

Pre Deposit for Penalty Orders: High Court & GSTATs Clarify

Posted by Vivek Jalan 10 September 2026 166 Views

Understand pre-deposit rules for penalty-only orders. Learn how the High Court and GSTATs clarify applicability and protect your rights for appeals filed before Oct 1, 2025.

GSTAT Appeal Fee: Rule 110(5) - Alternatives or Aggregate?

Posted by Raj Jaggi

09 September 2026 137 Views

Confused about GSTAT appeal fees under Rule 110(5)? Understand if components are alternatives or aggregate amounts for calculation. Learn more!

India: Tax on ChatGPT & AI Services - GST & Income Tax

Posted by Akshay Parakh 08 September 2026 812 Views

Understand the GST & Income Tax implications for Indian businesses using ChatGPT & AI services from overseas. Learn about OIDAR, RCM, and withholding tax.