GST Articles

Refund Beyond Restrictions: The Cess Credit Principle

Posted by Raj Jaggi

16 April 2026 108 Views

Gujarat HC in Atul Ltd v. Union of India clarifies refund of unutilised Compensation Cess on exports, reinforcing GST zero-rating, Section 50B principles, and resolving ITC mismatch disputes.

Evolution of IGST/CGST/SGST Utilization. Understanding New Rule from February 2026

Posted by Vivek Jalan 16 April 2026 6061 Views

GST ITC rules updated in 2026: After exhausting IGST credit, taxpayers can now utilise CGST and SGST ITC in any sequence to pay IGST liability. Learn the key changes, legal background and impact on cash flow and compliance.

GST on Reimbursement of Expenses under Rule 33: Pure Agent, Section 15, Invoicing, GSTR-1 and E-Invoicing

Posted by CA Varun Gupta

14 April 2026 684 Views

Understand GST on reimbursements: when expense recoveries are taxable under Section 15, when they qualify as pure-agent exclusions under Rule 33, and how to correctly invoice, report in GSTR-1 and handle e-invoicing without inflating turnover or triggering extra compliance.

Export Obligation (EO) for EPCG Licenses reduced proportionately for FY 24-25

Posted by Vivek Jalan 13 April 2026 82 Views

Policy Circular No. 10/2025-26 (26 Feb 2026) introduces key compliance changes for EPCG licence holders under FTP 2023. Understand the EO reduction criteria under Para 5.17, DGFT process, RA actions, and a practical checklist to ensure accurate EODC filings and risk mitigation.

Defective Show Cause Notice, Yet Valid Proceedings: A Landmark Shift In GST Judicial Thinking

Posted by Raj Jaggi

10 April 2026 255 Views

Telangana High Court and Supreme Court rulings affirm that GST show-cause notices need not be perfectly drafted if taxpayers receive a fair opportunity to respond, reinforcing natural justice, procedural fairness, and limited judicial interference at the notice stage.

AI is a Tool, Not a Judge: Challenging AI-Generated Orders under GST Law

Posted by Vivek Jalan 10 April 2026 126 Views

Gujarat High Court warns against blind reliance on AI-generated citations in GST orders. Learn key implications, compliance steps, and how taxpayers can challenge flawed AI-based decisions effectively.

Rule 39(1) vs Section 20: ISD ITC Distribution Timing Gets Judicial Clarity

Posted by Vivek Jalan 09 April 2026 287 Views

Madras High Court in Reliance Jio Infocomm Ltd vs Union of India clarifies ISD ITC distribution timing under GST. Learn when ITC becomes "available," same-month distribution expectations and a practical compliance checklist for taxpayers.

Regulation vs Business - The GST Boundary

Posted by Raj Jaggi

08 April 2026 230 Views

When Regulation Was Mistaken for a Service: The Beginning of a Landmark GST DisputeGST law, despite its wide scope, is built upon a few simple and fundamental p...

Success That Sustains: The Power Of A Balanced Life

Posted by Raj Jaggi

07 April 2026 145 Views

Discover the power of the 8-8-8 rule in redefining success beyond relentless hustle. Learn how GST professionals can achieve balance through focused work, quality sleep, and meaningful personal time without compromising productivity or well-being.

180 Days and the Interest Controversy: From date of availment or 181st day?

Posted by Raj Jaggi

06 April 2026 481 Views

The 180-day payment condition under Section 16(2) of the CGST Act mandates reversal of Input Tax Credit (ITC) with interest if supplier payments are delayed. Learn its scope, Rule 37 mechanism, interest implications and practical compliance strategies.