GST Articles

GST AATO Update: Amend Turnover by 31 July 2026

13 July 2026 14415 Views

Last chance to amend your FY 2025-26 GST Annual Aggregate Turnover (AATO) by 31 July 2026. Learn about the new July window and why it matters.

Review Jurisdiction: When Courts Won't Reopen Decisions

Posted by Raj Jaggi 13 July 2026 69 Views

Understand the strict limits of court review jurisdiction. Learn why review petitions are rarely granted and when to pursue statutory appeals instead.

Defence Strategy: Reject Data-Driven Allegations

Posted by Abhishek Raja 13 July 2026 76 Views

Learn how to defend against data-driven allegations in GST. Discover why reconciliations can be a tactical error and how to shift the burden of proof back to Revenue.

Limitation Amendments Can't Revive Barred Tax Demands

Posted by Raj Jaggi 11 July 2026 98 Views

Understand how a later limitation amendment cannot revive a time-barred tax demand. Learn key principles for GST and service tax litigation.

GST Composition Scheme 2026-27: Rates, Rules & Eligibility

Posted by CA. Keshav Kumar 11 July 2026 307 Views

Understand the GST Composition Scheme for FY 2026-27. Learn about eligibility, tax rates, compliance, and legal framework. Make informed choices.

Tax Recovery: Law Cannot Look Back by Implication

Posted by Raj Jaggi 10 July 2026 64 Views

Discover why tax recovery demands cannot be applied retrospectively by implication. Learn about the importance of statutory provisions and their effective dates.

GST Reconciliation: Avoid Revenue Misalignment Errors

Posted by Abhishek Raja 10 July 2026 189 Views

Understand GST reconciliation principles. Learn how to avoid common errors in P&L vs GSTR-3B data mismatches and protect your business from incorrect tax demands.

GST Refund Interest: Don't Lose Out Due to Forced Fresh Application

Posted by Raj Jaggi 09 July 2026 183 Views

Discover how a recent ruling prevents GST refund interest from being reset by a forced fresh application after court orders. Protect your rights.

GST Refund: Omitted Rules Can't Block Live Claims

Posted by Raj Jaggi 09 July 2026 71 Views

Learn how a Gujarat High Court ruling states that deleted GST rules cannot block live refund claims if no saving clause exists. Protect your business.

GSTAT Rules Centralised Procurement Services Aren't Intermediary

Posted by Raj Jaggi 07 July 2026 211 Views

Discover the GSTAT ruling on centralised procurement services: when they're not intermediary, but imports. Understand the implications for your business.