GST Articles

GST Bank Account Disclosure: Is One Enough?

Posted by Raj Jaggi

02 September 2026 176 Views

Discover if you need to disclose all your bank accounts under GST. Understand Rule 10A and the consequences of non-compliance for your business.

GST Notices: Key Issues & Compliance Areas for Taxpayers

Posted by CA Varun Gupta 02 September 2026 245 Views

Facing GST notices? Discover key issues, common mismatches, and essential compliance areas like ITC, turnover, and RCM. Review your GST compliance now.

Export Refund Claims: Deleted Rule 96(10) Cannot Stop Pending Claims

Posted by Raj Jaggi

01 September 2026 133 Views

Supreme Court rules deleted Rule 96(10) cannot block pending export refund claims. Learn how this impacts your business and what to do next.

GST Garnishee Recovery: Liability Must Be Crystal Clear

Posted by Raj Jaggi

31 August 2026 226 Views

Learn why GST garnishee recovery can't proceed before interest liability is legally determined. Understand the Bombay High Court's ruling.

GST Statements: Evidence or Mere Material?

Posted by Raj Jaggi

29 August 2026 181 Views

Understand the difference between GST investigation statements and admissible evidence. Learn when statements prove facts under Section 136 CGST Act.

GST Section 74: Extended Limitation Needs More Than Words

Posted by Raj Jaggi

28 August 2026 2348 Views

Discover why a tax dispute alone isn't enough to invoke GST's extended limitation period under Section 74. Learn what's required.

AI in GST Proceedings: Legal Boundaries & Human Oversight

Posted by Raj Jaggi

27 August 2026 190 Views

Discover how AI is used in GST proceedings and the crucial need for human verification and independent application of mind. Learn from key court rulings.

GST Refunds: Law vs. Practice - Navigating the Maze

Posted by CA Sunil Sharma 27 August 2026 279 Views

Explore the gap between GST refund laws and their practical application. Learn how courts are aligning reality with legislative intent for exporters & manufacturers.

TDS & GST on Rent for Business: Rules Explained

Posted by Mitali

25 August 2026 1582 Views

Understand TDS and GST rules for business rent in 2026. Learn limits, payment dates, and filing deadlines to avoid penalties. Essential reading for tenants and landlords.