Articles by Vivek Jalan
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Evolution of IGST/CGST/SGST Utilization. Understanding New Rule from February 2026
GST ITC rules updated in 2026: After exhausting IGST credit, taxpayers can now utilise CGST and SGST ITC in any sequence to pay IGST liability. Learn the key changes, legal background and impact on cash flow and compliance.
Supreme Court GPU Rules: Trade, Business & Charitable Trusts
Understand the Supreme Court's landmark ruling on Section 2(15) for GPU charitable trusts. Learn rules on trade, business, and consideration limits.
CESTAT Ruling: Machinery Seizure & EPCG Default
Learn how the Hyderabad CESTAT ruled on machinery seizure impacting EPCG export obligations. Understand your rights and compliance insights.
Challenge AI GST Orders: Gujarat HC Ruling
Learn how to challenge AI-generated GST orders based on the Gujarat High Court ruling. Discover practical steps for taxpayers to contest flawed judgments.
EPCG EO Reduced for FY 24-25: New Policy Circular
Learn how EPCG license holders can get their Export Obligation reduced for FY 24-25. Understand eligibility, DGFT notification, and RA actions.
Income Tax Act 2025: Transitional Provisions Explained
Understand the transition from Income Tax Act 1961 to ITA25. Key changes, deadlines, and implications for taxpayers from April 1, 2026.
ISD ITC Distribution: Rule 39(1) vs Section 20 Clarity
Understand the Madras High Court's ruling on ISD ITC distribution timing. Learn how to comply with Section 20 and Rule 39(1) for prompt credit flow.
Tax Authorities Track B2C Sales: POS, Swiggy Data & More
Discover how tax authorities use POS, Swiggy, and banking data to track B2C businesses. Learn how to ensure transparent reporting and avoid penalties.
GST Books Closure 2026: Key Steps & Recent Updates
Prepare for GST 2.0! Learn essential steps for March-April 2026 book finalization, including vendor KYC, credit notes, rate changes, and reconciliation.
Educational Seminar Costs: Charitable Institutions' Main Object
Discover if expenditure on educational seminars by charitable institutions is allowable. Learn about the 'Charitable Institutions' main object' and tax implications.
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