GST Articles

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.

Before Taxability Comes Identity: NDMC's Status As A Local Authority Under GST

Raj Jaggi 27 January 2026 at 06:53

An in-depth GST analysis of NDMC's status as a municipality and local authority, examining constitutional provisions, CGST definitions, exemptions and Supreme Court rulings.

GST Treatment on Rent 2026: Living or Doing Business - That One Question Decides GST on Rent

Mitali 24 January 2026 at 13:21

GST on rent depends on property use. Residential rent for personal living is exempt, while commercial use attracts GST under FCM or RCM rules.

Premium Presentation Boxes Under GST: Eligibility, Reversal And Blockage Of ITC

Raj Jaggi 24 January 2026 at 07:06

When Law Learns to Ignore the ShineEvery mature tax system is scrutinised not through intricate transactions but by seemingly straightforward items that challen..

Rule 86B Meets Rule 31D - Why Blanket ITC Assumptions No Longer Hold

Raj Jaggi 23 January 2026 at 07:12

Rule 86B under GST continues to matter as a revenue safeguard. Understand its intent, sectoral distortions, and the rationale behind the 2026 amendment.

When Trains Move, But E-Way Bills Don't: Resolving GST Confusion Around Physical Movement

Raj Jaggi 22 January 2026 at 07:07

An in-depth GST analysis explaining why movement of leased metro trains across States does not require an e-Way Bill, focusing on intent, nature of supply and Rule 138 limitations.

GST on Participation Fees for Professional Programmes: Student vs Member Perspective

Raj Jaggi 21 January 2026 at 06:04

An in-depth analysis of GST exemption on short-duration professional programmes conducted by statutory educational institutions for enrolled students, examining Entry 66(a) of Notification 12/2017, judicial precedents, and the critical distinction between students and members.

GST and Income Tax Resolutions for Taxpayers in 2026

CA Umesh Sharma 20 January 2026 at 06:10

As 2026 begins, taxpayers must strengthen GST and Income Tax compliance. Through a dialogue between Arjuna and Krishna, this article outlines practical New Year resolutions to avoid errors, penalties and ensure smooth tax compliance.

Core And Non-Core GST Registration Amendments - Law, Practice, Illustrations & FAQs

Raj Jaggi 19 January 2026 at 09:17

GST registration is a living declaration. Learn why every business change - governance, address, signatory or activity must be promptly updated on the GST portal to avoid compliance risks.