GST Articles

Export by Law: Service Date, Not Invoice Date

Posted by Raj Jaggi

05 August 2026 176 Views

Understand how service completion date, not invoice date, determines export status for services under IGST Act amendments effective 30.03.2026. Learn more.

GST Notice to Deceased: Orissa HC Rules on Section 93

Posted by Raj Jaggi

04 August 2026 1001 Views

Learn how the Orissa High Court ruled that GST proceedings cannot be initiated against a deceased person, even with Section 93 provisions. Understand your rights.

Service Tax Appeals: Resolve Disputes, Don't Recycle Them

Posted by Raj Jaggi

03 August 2026 175 Views

Learn why Service Tax appeals must resolve disputes, not recycle them. Understand the Gujarat High Court's ruling on avoiding unnecessary remands.

GST Departmental Appeals: The "Recurring Nature" Exception

Posted by Raj Jaggi

01 August 2026 213 Views

Understand the "recurring nature" exception for GST departmental appeals. Learn when small disputes can impact entire industries and future assessments.

GST Notice Timing: 3 Months Before Deadline, Not Order

Posted by Raj Jaggi

31 July 2026 2119 Views

Understand GST notice timing under Section 73. Learn why notices must be issued 3 months before the order deadline, not just before the order itself.

GST Refund Rule 89(5) Amendment: Pending Claims Processed

Posted by Raj Jaggi

30 July 2026 200 Views

Learn how the Gujarat High Court ruled that amended GST Rule 89(5) applies to pending refund claims, ensuring fair processing of unutilised ITC.

GST Exemption: Manufacturer Name on Packaging Not Branding

Posted by Raj Jaggi

30 July 2026 288 Views

Discover how the GST Appellate Tribunal ruled that a manufacturer's name on packaging for legal compliance doesn't constitute branding, protecting GST exemptions.

GST Notices: Why Specificity Matters Over Statutory Reproduction

Posted by Raj Jaggi

29 July 2026 305 Views

Learn why GST notices under Section 74 require specific allegations, not just statutory text. Understand your rights and how to respond to defective notices.