GST Articles

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.

Why Your GSTR-3B Won't File: Common Culprits and Easy Fixes

Goldy Boldy 26 March 2026 at 09:54

Struggling to submit GSTR-3B on the GST portal? Discover common reasons like unconfirmed liability breakup, unsaved data, validation errors, ledger mismatches, and portal glitches plus quick fixes to resolve filing issues smoothly and avoid last-minute stress.

The Thin Line Between "Supply For Export" And "Export Of Goods" Under GST

Raj Jaggi 25 March 2026 at 09:40

Not every supply linked to foreign movement qualifies as an export under GST. The Andhra Pradesh High Court clarifies that only the transaction directly causing goods to leave India earns zero-rated export status, highlighting the crucial distinction between "supply for export" and "export of goods."

No Supply, No GST: Lessons From An Arbitral Award

Raj Jaggi 24 March 2026 at 09:51

GST applies only when there is a "supply," not merely movement of money. This analysis explains why arbitral awards, refunds, and compensatory interest from pre-GST contracts may fall outside GST, highlighting key provisions of the CGST Act and principles of taxability.