GST Articles

Where The Benefit Flows, GST Follows - A Consortium Story Under The IGST Lens

Raj Jaggi 23 February 2026 at 10:28

An in-depth GST analysis of cross-border consortium arrangements, explaining how financial administration support can qualify as import of services, triggering place-of-supply rules and reverse charge liability under the IGST framework.

GST & Taxation in Textile Industry: Addressing inverted duty bottleneck

Lalak Bagdiya 21 February 2026 at 07:33

Explore how the inverted duty structure under GST is straining India’s textile industry, blocking cash flows, raising compliance costs, and affecting global competitiveness. Learn why rationalized taxes and faster ITC refunds are critical for growth.

GST on Sarees & Salwar Suits in India (2025): 5% or 18%? Full HSN Guide

efiletax 20 February 2026 at 10:43

Confused about GST on sarees and salwar suits? Learn when GST is 5% vs 18%, correct HSN codes, the Rs 2,500 per-piece rule, and how to avoid costly classification mistakes and GST notices for stitched vs unstitched products.

Section 143 Of The CGST Act - Facilitating Job Work With Discipline

Raj Jaggi 20 February 2026 at 10:29

A comprehensive legislative overview of the GST job work framework under Section 143 and Rule 45, explaining tax-neutral movement of goods, timelines, compliance requirements, deemed supply provisions and practical implications for principals and professionals.

Now You Can Use CGST or SGST Credit in Any Order for IGST Payment

efiletax 20 February 2026 at 09:43

India's GST system is slowly moving toward cash-flow-friendly compliance .From the February 2026 tax period, the GST portal allows taxpayers to utilise:CGST or..

When The Platform Pays - Understanding Section 9(5) Of The CGST Act

Raj Jaggi 19 February 2026 at 09:37

The Conceptual Framework - From Supplier Liability to Operator-Based TaxationGoods and Services Tax (GST) is an indirect tax in which the economic burden is ult..

Interest Computation Changes under GST (Effective from January 2026)

Ram Avtar Singh 18 February 2026 at 07:10

January 2026 update in GSTR-3B aligns GST interest calculation with Section 50 and Rule 88B, charging interest only on net unpaid cash tax.

Comprehensive Guide to Statutory, Tax & Regulatory Compliances for Hotels

CA KAJAL AGRAWAL 11 February 2026 at 09:12

Complete guide to legal, GST, TDS and licensing compliances for hotel businesses in India. Covers ROC, FSSAI, GST rates, TDS and tax pitfalls.

Business GST Registration Guide: A Practical Field Manual

LegalDev 07 February 2026 at 09:21

Learn the messy reality of GST registration for businesses, from document pitfalls to Aadhaar authentication, ITC benefits, officer queries and post-registration compliance.

When An E-Way Bill Fails But ITC Survives: Lessons in GST Interpretation (Part I)

Raj Jaggi 03 February 2026 at 10:14

Explores why ITC denial based solely on invalid E-Way Bills is flawed, analysing Section 16 of the CGST Act and the primacy of substantive compliance over procedural lapses.