GST Articles

Input Tax Credit Under GST: The One Provision Where a Buyer Pays for a Supplier's Default

Posted by CA. Keshav Kumar 30 June 2026 8406 Views

Eight years into GST, ITC remains the most litigated area of compliance. Learn the key risks under Sections 16 and 17, supplier-default issues, blocked credits, recent relief under Sections 16(5) and 16(6), IMS, Rule 88C/88D notices, and practical strategies businesses can adopt to protect GST credits and avoid costly disputes.

A Notice to a Dead Company cannot create a living GST Demand

Posted by Raj Jaggi 29 June 2026 428 Views

Can GST demand notices be issued to a dissolved company after amalgamation? Learn how the Bombay High Court ruled that notices to non-existent entities are void.

Missed GST Appeal, No Writ Shortcut

Posted by Raj Jaggi 27 June 2026 2368 Views

The Allahabad High Court reiterates that writ jurisdiction cannot substitute a time-barred GST appeal, emphasizing limitation, finality, and statutory remedies under Section 107 of the CGST Act.

GST Council Recommendations: The Red Line for Notifications

Posted by Raj Jaggi 26 June 2026 227 Views

Understand how the GST Council's recommendations set a strict limit on government notifications. Learn about the Madras High Court's ruling and its implications.

GSTR-2B Mismatch and ITC Protection: The Complete 2026 Playbook

Posted by CA Sundram Gupta, FCA 26 June 2026 3439 Views

Understand GST ITC rules in 2026: IMS, GSTR-2B, Section 16(4), DRC-01C notices, supplier defaults, and GSTAT appeal deadlines explained.

GST Registration Cancellation Cannot Rest on a Checkbox: A Business Deserves a Reasoned Order GST

Posted by Raj Jaggi 25 June 2026 3238 Views

GST registration cancellation can shut down a business. The Gauhati High Court says authorities must provide clear reasons - not just portal-generated orders to justify such action.

GST Notices: One Order, Many Years? Limitation Still Key

Posted by Raj Jaggi 24 June 2026 205 Views

Understand the Gauhati High Court ruling on consolidated GST notices. Learn how limitation periods apply year-by-year, even with multi-year orders.

GSTAT Appeal Deadline: Why 30th June 2026 Should Not Be Missed

Posted by CA Varun Gupta 24 June 2026 1370 Views

Backlog GSTAT appeals communicated before 01.04.2026 must be filed by 30.06.2026. Understand the correct limitation period, condonation provisions, pre-deposit requirements, recovery risks, and why 31.12.2026 is not an extension of the statutory appeal deadline.