GST Articles

The 8-8-8 Rule: A Timeless Philosophy Of Balance For The GST Professional In An Age Of Excess

Posted by Raj Jaggi

20 March 2026 825 Views

The 8-8-8 rule offers a timeless blueprint for balanced living: 8 hours of focused work, 8 hours of restorative sleep, and 8 hours for personal life, relationships and joy.

GST First Appeal Pre-Deposit Explained: Why DRC-03 Is Not Enough & How DRC-03A Fixes It

Posted by CA Varun Gupta

20 March 2026 2298 Views

Practical guide to GST appeal filing under Section 107, explaining pre-deposit rules, DRC-03 payment issues, and the role of Form DRC-03A in ensuring proper adjustment against demand orders.

Certificate of ITC Reversal by the Recipient of Goods and Services

Posted by Rajagopal K 20 March 2026 3981 Views

Certificate format for ITC reversal by recipients under Section 34 & 15(3)(b) of CGST/TNGST Act, 2017, including compliance, credit notes and latest GST circular updates.

From Practice To Mandate: Understanding The New ISD Regime Under GST

Posted by Raj Jaggi

19 March 2026 274 Views

Understand how AAYRA LIMITED manages multi-state GST operations through centralized procurement, the mandatory ISD framework from April 2025, and its impact on ITC distribution, compliance and business efficiency.

From Clicks To Compliance: Taxing Digital Services Under GST (OIDAR Services)

Posted by Raj Jaggi

18 March 2026 330 Views

Explore how India bridges the gap in taxing the borderless digital economy through OIDAR provisions under the IGST Act, 2017. Learn about cross-border GST rules, Finance Act 2023 amendments, place of supply and tax liability for foreign digital service providers.

Rules 9A & 14A: When The GST Portal Approves The Taxpayer

Posted by Raj Jaggi

17 March 2026 337 Views

GST Rules 9A and 14A, introduced via Notification No. 18/2025-Central Tax, bring automated GST registration and simplified registration for small taxpayers, marking a major step in India’s technology-driven tax administration.

When The Contractor Changes But The Advance Remains: A GST Perspective On Contract Novation

Posted by Raj Jaggi

16 March 2026 184 Views

When a mobilisation advance is taxed under GST but the contract is later novated to another entity before services begin, the original contractor must reverse the transaction by issuing a refund voucher and claim a GST refund. Learn the correct tax treatment and compliance steps in such cases.

Critical Analysis of the Amendments to the GST Act as per the Budget 2026-27

Posted by Hrishikesh H 16 March 2026 385 Views

Analysis of key GST amendments under the Finance Bill 2026, covering changes to Sections 15(3), 34, and 54 of the CGST Act and Section 13(8) of the IGST Act, focusing on discounts, refund mechanisms, and intermediary services.

A Revised Contract Value, A Cancelled GST Registration, And The Debit Note Puzzle

Posted by Raj Jaggi

16 March 2026 229 Views

When contract values are revised after arbitration but the original GST registration is cancelled, issuing a debit note becomes complex. Explore how Section 142(2A), Section 25, and Section 34 of the CGST Act determine who can legally issue the debit note and why re-registration may be required to maintain the GST compliance trail.