GST Articles

Silence Is Not A Defence - Participate Or Perish In GST

Posted by Raj Jaggi

23 April 2026 175 Views

Law offers protection, but taxpayers must respond. The MP High Court in Sanjay Paliya Contractor case highlights how ignoring notices can weaken natural justice claims and lead to adverse GST outcomes.

GST Not Applicable on Leasehold Rights Transfer, Holds Bombay High Court

Posted by Vivek Jalan 23 April 2026 1277 Views

Bombay High Court rules that assignment of leasehold rights is not a taxable supply under GST, treating it as transfer of immovable property; key implications amid ongoing Supreme Court challenge.

Scrap, Supply and Substance: Understanding GST in Job Work Transactions

Posted by Raj Jaggi

22 April 2026 378 Views

Explore how waste and scrap are treated under GST, covering ownership, valuation, and tax implications in job work transactions. Learn why even by-products can trigger compliance obligations and how proper documentation helps avoid disputes.

Interest Cost: The Next Big Evolution in GST

Posted by Vivek Jalan 22 April 2026 179 Views

Learn about the latest GST changes effective March 2026, including the revised interest calculation formula on delayed tax payments, auto-population of liability in GSTR-3B based on document date and interest recovery through GSTR-10

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

Posted by Raj Jaggi

17 April 2026 234 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 900 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 6407 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 805 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 84 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.