GST Articles
Extended Limitation Rules: No Intent, No Evasion
Understand when extended limitation applies in service tax. Learn how interpretational disputes and disclosed facts prevent evasion claims.
GST Prosecution: Company First, Director Second
Learn why companies must be prosecuted before directors in GST cases. Understand the legal precedent and its impact on GST enforcement.
Taxability: Law, Not Accounts, Decides Tax Liability
Discover how tax law, not just accounting entries, determines taxability. Learn from Sastasundar Ventures case to avoid over-taxation.
Export by Law: Service Date, Not Invoice Date
Understand how service completion date, not invoice date, determines export status for services under IGST Act amendments effective 30.03.2026. Learn more.
GST Notice to Deceased: Orissa HC Rules on Section 93
Learn how the Orissa High Court ruled that GST proceedings cannot be initiated against a deceased person, even with Section 93 provisions. Understand your rights.
Service Tax Appeals: Resolve Disputes, Don't Recycle Them
Learn why Service Tax appeals must resolve disputes, not recycle them. Understand the Gujarat High Court's ruling on avoiding unnecessary remands.
GST Departmental Appeals: The "Recurring Nature" Exception
Understand the "recurring nature" exception for GST departmental appeals. Learn when small disputes can impact entire industries and future assessments.
GST Notice Timing: 3 Months Before Deadline, Not Order
Understand GST notice timing under Section 73. Learn why notices must be issued 3 months before the order deadline, not just before the order itself.
GST e-Invoice & e-Way Bill API Changes: 1 Aug 2026
Prepare for GSTN's e-Invoice & e-Way Bill API changes from 1 Aug 2026. Mandatory Ship-to GSTIN & EWB Closure. Get your compliance checklist now!
GST Refund Rule 89(5) Amendment: Pending Claims Processed
Learn how the Gujarat High Court ruled that amended GST Rule 89(5) applies to pending refund claims, ensuring fair processing of unutilised ITC.
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