GST Articles

From Generalist To Specialist: Why Depth Defines Success in GST Practice

Posted by Raj Jaggi

17 April 2026 228 Views

Explore how professional excellence is evolving from general practice to deep specialisation, highlighting the growing importance of GST expertise, advisory roles and focused learning in today's complex regulatory landscape.

A New Era for Place of Supply of Intermediary Services - Exports vs. Imports of Services w.e.f March 30, 2026

Posted by Bimal Jain 16 April 2026 697 Views

Finance Act 2026 omits Section 13(8)(b), shifting place of supply for intermediary services to recipient location. Explore GST impact, zero-rating benefits, RCM liability, and key compliance steps.

Refund Beyond Restrictions: The Cess Credit Principle

Posted by Raj Jaggi

16 April 2026 110 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 6105 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 731 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 261 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

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...