GST Articles

No More Forced ITC Order: New Rules from Jan 2026

Divisha 31 January 2026 at 15:49

From January 2026, GST rules allow flexible use of CGST and SGST ITC against remaining IGST liability after exhausting IGST ITC. Understand the change with examples.

New Interest Calculation in GSTR-3B From January 2026 Onwards: Cash Ledger Balance Now Considered

Atharv 31 January 2026 at 14:45

Starting from January 2026, GSTR-3B interest calculation is enhanced to consider minimum cash ledger balance as per Rule 88B(1). Know what changes.

GST Implications Of Unauthorised Occupation After Termination And Insolvency

Raj Jaggi 31 January 2026 at 14:34

Examines GST liability in a post-termination parking agreement covering invoicing obligations, time of supply, unauthorised occupation and NCLT recovery implications under the CGST Act, 2017.

GSTR-3B Now Auto-Adds Interest for Delay in filing of Any Previous Invoices in GSTR-1

Mitali 31 January 2026 at 12:25

Are filing an old invoice in January 2026? Then be alert GST portal now auto-adds past invoice liability and interest directly in GSTR-3B.

From Production to Capacity: An Illustration-Rich Commentary on Rules 1 to 12 of the Chewing Tobacco, Jarda & Gutkha Packing Machines Rules, 2026

Raj Jaggi 30 January 2026 at 14:03

An in-depth analysis of the Chewing Tobacco, Jarda & Gutkha Packing Machines Rules, 2026, explaining the shift from actual production to capacity-based taxation, machine-centric assessment, deemed production, abatements and administrative certainty u/s 3A.

GST On Overseas Passenger Transport Services: When Performance Crosses Borders But Taxability Does Not

Raj Jaggi 30 January 2026 at 10:36

Explore how GST law prioritises legal structure over geography in overseas car rental services, analysing place of supply, taxability, exports and reverse charge risks.

Motor Vehicle ITC: The Most Common Compliance Error & How to Get It Right

Hrishikesh H 30 January 2026 at 10:10

Explore ITC on motor vehicles under GST with a detailed analysis of Section 17(5), AAR rulings, exceptions, employee transport and leasing scenarios.

Smart Handling Of GST Show Cause Notices: Why Section 75 Is The Backbone Of Fair Adjudication

Raj Jaggi 29 January 2026 at 09:44

A GST Show Cause Notice is not a verdict but a test of professional maturity. Understand Sections 73, 74A and the crucial role of Section 75 in fair GST adjudication.

GST Twist From Feb 2026: Pay Tax On MRP Not Sale Price

Divisha 28 January 2026 at 16:23

GST update effective 1 Feb 2026: GSTR-1 filing for tobacco goods shifts to MRP-based valuation. Learn tax calculation, formula, examples & reporting steps.

E-Invoice on Export Supplies with LUT under GST

Mitali 28 January 2026 at 12:17

Confused on e-invoicing exports - Unlock GST e-invoicing rules for exports whether LUT filed or not.