GST Articles

GST Implications on Reimbursement Received on Cancellation of Export Order

CA Amit Harkhani 05 March 2026 at 09:34

GST implications of reimbursement received on cancellation of an export order explained. Analysis of whether such compensation qualifies as supply under Section 7 of the CGST Act, applicability of Schedule II (tolerating an act), and why it may not be taxable or treated as export of service under GST law.

The Portal Will Block You: A CA's Survival Guide to ITC Reconciliation After GSTR-3B Hard-Locking

Kavish Chawla 05 March 2026 at 06:56

With GSTR-3B hard-locking and IMS fully operational, GST reconciliation is entering a no-error zone. Learn the 7-step pre-filing checklist every CA handling 30-50 clients must follow to prevent ITC mismatches, locked credits and compliance risks in 2026.

Tax ki Holi - Kuch Rang Khushi ke, Kuch Savdhani ke!

CA Umesh Sharma 03 March 2026 at 07:19

Budget 2026 tax changes explained through a Holi-themed dialogue between Arjuna and Krishna. Explore MSME benefits, PAN-based TDS reforms, tax audit penalties, GST interest relief and new ITC flexibility in GSTR-3B in a simple and engaging format.

Compensation for Temporary Displacement under GST: Relief or Taxable Supply?

Raj Jaggi 28 February 2026 at 14:12

When infrastructure projects cause temporary displacement, does compensation paid to occupants attract GST? An in-depth legal analysis under the CGST Act, 2017 on whether such payments qualify as taxable "supply" or remain non-taxable compensatory relief.

The Rs 30 Thali Controversy: Perquisite or Taxable Supply Under GST

Raj Jaggi 28 February 2026 at 09:46

When welfare meets tax law under GST: A detailed legal analysis of subsidised canteen recoveries, Circular No. 172, Section 7, related party valuation, Rule 28, and ITC implications for employers.

Multiple GST registrations in a state - Strategic Expansion or Compliance Burden?

Raj Jaggi 27 February 2026 at 09:23

Explore Section 25(2), Rule 11 and Rule 41A to understand when multiple GST registrations within a State make operational sense, how ITC transfer works and why tax neutrality remains intact despite structural flexibility.

Locked GSTR-3B Era Begins: How ECRS and RCM Validation Is Changing GST Compliance

Ram Avtar Singh 26 February 2026 at 09:02

Editable GSTR-3B is over. From December 2025, GST portal blocks returns if ITC, ECRS and RCM data don't align. Understand the impact on CFOs, compliance risk and how to prepare for locked GSTR-3B filings.

The Advance Paradox Under GST: Liability Today, Supply in The Distant Future

Raj Jaggi 26 February 2026 at 08:40

Do long-term service contracts qualify as continuous supply under GST? Understand mobilisation advances, receipt vouchers, tax invoices, time of supply under Sections 31 & 13 of the CGST Act, and the Rule 35 back-calculation impact on GST liability and cash flow.

Advance Today, Export Deferred: Section 2(6) With FEMA Undercurrents

Raj Jaggi 25 February 2026 at 09:54

Under the Integrated Goods and Services Tax Act, 2017, can advance foreign payment alone qualify as export of services? Analysing Section 2(6), time of supply, and FEMA implications through the Shreyans Ltd. case study.

GST on Free Warranty Repairs: No Tax? Full Legal Explanation with Procedures

Ram Avtar Singh 25 February 2026 at 08:54

GST treatment of warranty repairs and replacements explained with reference to Circular No. 195/07/2023-GST and Circular No. 216/10/2024-GST, covering ITC, off-site repair procedures, distributor scenarios, extended warranty taxation and Rule 55 delivery challan requirements.