GST Articles

GST Liability & Director Exposure in Liquidation

Posted by Raj Jaggi 12 June 2026 237 Views

Understand GST liability during company liquidation and director personal exposure under Sections 88 & 89 of the CGST Act. Learn director defences.

GST Ledgers: Pay Taxes & Dues with Section 49

Posted by Rohit Warli 12 June 2026 145 Views

Understand GST ledgers (Cash & Credit) under Section 49. Learn how to pay taxes, interest, and penalties effectively. Get compliant today!

Protecting Bona Fide ITC Claims: Why Supplier Default Alone Cannot Defeat Input Tax Credit

Posted by Raj Jaggi 11 June 2026 1895 Views

Gauhati High Court rules that GST input tax credit cannot be denied to a bona fide purchaser solely due to a supplier's tax default, unless collusion is proven....

GST Registration Cannot Be Cancelled for Closed Premises Alone

Posted by CA Varun Gupta 10 June 2026 9324 Views

GST registration cannot be cancelled merely because business premises were found closed during a physical inspection. Learn the legal provisions under Section 29 of the CGST Act, Rules 21, 21A, 22 and 25, mandatory procedures, taxpayer rights, REG-30 requirements and how to challenge arbitrary GST registration cancellation orders.

GST Bail: Liberty Over Alleged Fraud Amount

Posted by Raj Jaggi 09 June 2026 383 Views

Understand why bail in GST fraud cases hinges on more than just the alleged amount. Learn about constitutional principles and court decisions.

GST Transfer of Going Concern: Exemption, ITC & Documentation

Posted by CA Varun Gupta 09 June 2026 1655 Views

Understand GST exemption for Transfer of Going Concern. Learn about ITC reversal, documentation, and compliance for business transfers.

GSTIN After Restructuring: Ensure Compliance

Posted by Raj Jaggi 08 June 2026 163 Views

Navigate GSTIN changes during business restructuring. Learn why proper registration planning is crucial for compliance and avoiding disputes.

GSTAT Appeal Filing Deadline 30th June 2026 vs Scrutiny Relaxation Till 31st Dec 2026: Real Benefit for Taxpayers

Posted by CA Varun Gupta 08 June 2026 4802 Views

GSTAT extends relaxed GSTAT appeal filing scrutiny guidelines till 31 December 2026. Know why this is not an extension of the GSTAT appeal deadline, the significance of 30 June 2026, limitation rules under Section 112 of the CGST Act and key compliance requirements for taxpayers filing GST appeals.

When GST credit moves with the business: Transfer of unutilised ITC under Section 18(3), Rules 41 and 41A

Posted by Raj Jaggi 06 June 2026 631 Views

Understand how unutilised GST Input Tax Credit (ITC) can be transferred during mergers, demergers, slump sales, business transfers, and restructurings under Section 18(3) of the CGST Act, Rules 41 and 41A, including ITC-02 compliance requirements.