GST Articles
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 07:10January 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 09:12Complete 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 09:21Learn 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.
Simplified GST Changes in Budget 2026: Finance Bill 2026 CGST and IGST Amendments
CA Varun Gupta 03 February 2026 at 08:24
Budget 2026 proposes key GST and IGST amendments via Finance Bill 2026, covering post-sale discounts, credit notes, refunds, advance rulings and intermediary POS rules.
Time Spent in Rectification Proceedings to be Excluded while Computing Limitation Period for Filing Appeals under Sections 107 and 112 of the GST Law
Raj Jaggi 02 February 2026 at 06:56
When GST procedure eclipses justice: Allahabad HC applies Section 14 Limitation Act to exclude rectification time in GST appeals.
No More Forced ITC Order: New Rules from Jan 2026
Divisha 31 January 2026 at 15:49From 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 14:45Starting 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.
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