GST Articles

GST Alert: Tax-Free Waste Management

Posted by CS Lalit Rajput 14 March 2026 1051 Views

WB AAR clarifies GST exemption on conservancy and solid waste management services provided to municipal bodies under Notification 12/2017 in Hari Narayan Singh case.

One Invoice, Many Units: Understanding The ISD Mechanism Under GST

Posted by Raj Jaggi

14 March 2026 274 Views

Understand the ISD mechanism under GST, its legal framework under Sections 2(61), 20 and 21 of the CGST Act 2017 and Rule 39. Learn how businesses distribute input tax credit for common services across multiple State registrations, especially after ISD becomes mandatory from 1 April 2025.

Fast-Track GST Registration and Its Hidden Compliance Limits

Posted by efiletax

13 March 2026 1291 Views

Understand GST Rule 14A fast-track registration effective 1 Nov 2025. Learn the Rs 2.5 lakh B2B tax cap, eligibility, risks and who should or should not opt in....

Rule 42 In Practice: Illustrative Lists Of Common Inputs And Input Services For ITC Reversal

Posted by Raj Jaggi

12 March 2026 707 Views

Understand Rule 42 of the CGST Rules and the real compliance challenge of identifying Common ITC. Learn practical examples of inputs and input services requiring proportionate ITC reversal, exclusions and common mistakes professionals make in GST compliance.

Who holds the power to adjudicate under GST? Insights from Circular No. 254

Posted by Raj Jaggi

11 March 2026 206 Views

CBIC Circular No. 254/11/2025-GST clarifies the designation of "proper officers" under the CGST Act, prescribing monetary limits and jurisdiction for issuing show-cause notices, adjudication, penalties under Section 122, and pre-SCN communication under Rule 142(1A).

Freezing of Personal Assets of Directors for GST Liability of the Company

Posted by CA AMANDEEP SINGH 11 March 2026 7085 Views

Can GST authorities freeze directors' personal bank accounts for company tax dues? Check the legal limits under the CGST Act, key court rulings, Sections 79, 83, and 89 and remedies available to directors against unlawful attachment.

The Rs 70 Lakh Number Plate: GST Implications On Premium Vehicle Registration Numbers

Posted by Raj Jaggi

10 March 2026 427 Views

Buying a fancy vehicle number like DL-0001 can cost up to Rs 70 lakh. Learn the GST implications, reverse charge mechanism (RCM), input tax credit rules and accounting treatment when premium registration numbers are purchased for luxury cars.

Tran-1 Transitional credit under GST - Can dual audits defeat statutory limitation?

Posted by Raj Jaggi

09 March 2026 859 Views

Understand whether State GST authorities can question transitional input tax credit already examined by Central GST officers. This article explains the legal framework of Section 140, Rule 117, limitation under Sections 73 & 74, and key judicial rulings through the case study of Aayra Ltd. under the GST regime.

Continuous Supply Of Goods Under GST: Why Frequent Deliveries Alone Are Not Enough

Posted by Raj Jaggi

07 March 2026 266 Views

Understand when frequent deliveries qualify as continuous supply of goods under GST. Learn the conditions under Section 2(32) of the CGST Act, invoicing rules, and practical implications using the Harpreet Traders–Aarya Ltd. example.

Continuous supply of services under GST: Why ongoing services are not automatically "Continuous"

Posted by Raj Jaggi

06 March 2026 375 Views

Understand when services qualify as Continuous Supply of Services under GST. Learn the conditions under Section 2(33) of the CGST Act, contract duration rules, periodic payment requirements, invoicing under Section 31(5) and key compliance risks for businesses.