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GST Act Amendments: Budget 2026-27 Analysis
Analyze key GST Act amendments from Budget 2026-27, including changes to discounts, provisional refunds, and intermediary services. Understand the impact on your business.
Motor Vehicle ITC: The Most Common Compliance Error & How to Get It Right
Explore ITC on motor vehicles under GST with a detailed analysis of Section 17(5), AAR rulings, exceptions, employee transport and leasing scenarios.
The GMA Pinnacle Case: Why Mechanical ITC Denials Are No Longer Legally Defensible
Recent Kerala and Madras High Court rulings emphasize that GST assessing officers cannot mechanically reject ITC claims due to GSTR-2A and GSTR-3B mismatches. Taxpayers must be given a fair opportunity to present supporting documents, reinforcing principles of natural justice and practical compliance guidance for GST practitioners.
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