GST Articles

When employee welfare becomes a GST Controversy: The evolving law of perquisites under GST

Posted by Raj Jaggi

29 May 2026 190 Views

When Modern Employment Crossed the Boundaries of SalaryThe traditional employer-employee relationship was once viewed in relatively simple terms. An employee re...

RCM under GST: Key Compliance Developments and ITC Implications for FY 2026-27

Posted by RAKESH K 29 May 2026 7472 Views

Understand the latest rules, compliance requirements, ITC implications, and major risk areas under RCM in GST. Learn about GTA, sponsorship, import of services, renting transactions, Rule 37/37A, GSTR-2B reconciliation and system-driven GST compliance to avoid notices and ITC disputes.

GST Registration Under Rule 14A: Important Points Small Businesses Should Know

Posted by L.S Tripathi 29 May 2026 3850 Views

Looking for a faster GST registration process? Learn everything about GST Registration under Rule 14A, eligibility, benefits, documentation requirements, common mistakes, physical verification rules, and whether small businesses should opt for it.

When GST reform began carrying the weight of human expectations

Posted by Raj Jaggi

28 May 2026 143 Views

The GSTAT's ruling in DG Anti-Profiteering v. Siddha Infradev LLP highlights how GST anti-profiteering law extends beyond tax calculations into consumer protection.

GSTN Advisory for Set-Off of IGST Liability taken off from the GST Portal: Expected Consequences for Taxpayers!

Posted by Vivek Jalan 28 May 2026 4120 Views

The April 2026 withdrawal of the GST portal advisory has restored the statutory ITC utilization sequence under Section 49(5) of the CGST Act, increasing compliance and cash flow challenges for taxpayers. Businesses that relied on the earlier mechanism in February and March 2026 may now face interest liability, notices, and potential litigation over incorrect ITC utilization.

GST Compliance for E-Commerce Operators in India: Registration, TCS and Regulatory Obligations

Posted by Nitin Pahilwani 28 May 2026 286 Views

Learn GST rules for e-commerce operators in India, including mandatory registration, TCS under GST, Section 9(5), return filing, compliance requirements, supplier obligations, and digital platform taxation.

Transit state vs. Free trade: The Allahabad HC draws the limits of GST power

Posted by Raj Jaggi

27 May 2026 307 Views

When GST Enforcement Crossed Its Natural BoundariesIn one of the most significant GST judgments delivered in recent times, the Allahabad High Court in M/s Marut...

Smarter, Safer, Sharper: Harnessing Artificial Intelligence in Modern GST Practice

Posted by Bimal Jain 26 May 2026 496 Views

The question is no longer whether a GST professional should adopt Artificial Intelligence - it is how to do so with discipline, responsibility and a clear-eyed ...

When Liberty Refused to Surrender Before GST Prosecution: A Significant Allahabad High Court Verdict on Bail, Economic Offences and Personal Liberty

Posted by Raj Jaggi

26 May 2026 173 Views

Explore the Allahabad High Court’s landmark ruling in Shakib Qureshi v. Anti Evasion CGST on GST arrests, fake invoicing, bail jurisprudence, prolonged detention, and the balance between revenue protection and personal liberty under the CGST Act, 2017.

When the GST System Turns Against You: Challenging Arbitrary State Action Under Article 14

Posted by Abhishek Raja 26 May 2026 933 Views

Can GST demands be challenged as arbitrary? Learn how Article 14 of the Constitution protects businesses against retrospective GST notices, ITC blocking, unfair notifications, natural justice violations, and irrational tax actions.