GST Articles

Inverted Duty Structure: How It Impacts Working Capital and Refund Delays?

Posted by Chaitra Seetharam 02 December 2025 562 Views

Understand how the inverted duty structure (IDS) under GST leads to accumulated ITC, refund delays, and working capital blockages for businesses. Learn the refund mechanism under Rule 89(5), required documents for RFD-01, recent policy reforms, and key situations where IDS refunds are restricted or denied.

GST Litigation: Top Issues Leading to Appeals and Court Cases

Posted by Chaitra Seetharam 02 December 2025 558 Views

GST litigation in India continues to rise due to disputes over ITC denial, misclassification, return mismatches, tax demands, refunds, e-way bill lapses, and procedural lapses by authorities. With aggressive enforcement, inconsistent state interpretations, tribunal delays, and evolving compliance issues, taxpayers increasingly seek relief through High Courts and the Supreme Court.

The Rhythm Of Time In GST - When Continuous Supply Meets Changing Rates

Posted by Raj Jaggi

02 December 2025 194 Views

Discover how a simple shift in dates can change GST rates, ITC eligibility and tax liability in continuous supply contracts.

FM tables Two New bill For Cigarettes, Pan Masala And Gutkha

Posted by Mitali 01 December 2025 293 Views

Finance Minister tabled two new bills and proposes new excise levies on cigarettes, pan masala and gutkha, keeping tobacco taxes high.

The Rs 500 Exemption Illusion: When a Concert Ticket turns into a Taxable Symphony

Posted by Raj Jaggi

01 December 2025 276 Views

Explore how a Rs 570 concert ticket lost GST exemption, why joint invoicing is invalid under GST law and how Section 15 fixes the true transaction value.

New Tax Slab For Senior Citizens AY 2026-27

Posted by Mitali 29 November 2025 3859 Views

Know income tax rules for senior citizens AY 2026-27 with slabs, exemptions, special rates for gains or lottery.

How to deal with GST UPI Mismatch Notices

Posted by Vaibhav Singh 29 November 2025 1764 Views

UPI-GST mismatch notices are rising as tax officers compare digital payment data with GST returns. Learn why UPI settlements cannot be treated as turnover, the legal flaws in such notices, and how businesses can prepare reconciliations and defend themselves effectively.

Can One GST Unit Transfer Compensation Cess ITC to Another?

Posted by Raj Jaggi

27 November 2025 547 Views

Explore whether one GST registration can pass Compensation Cess ITC to another, the impact of 22.09.2025, and the risks of artificial or fake invoices.

GSTR-9 Filing for FY 2024-25: Mandatory Data You Must Fill & Optional Fields Explained

Posted by CA Amit Harkhani 27 November 2025 5992 Views

Understand the mandatory and optional data requirements for filing GSTR-9 for FY 2024-25. This guide breaks down the details taxpayers must report, optional fields, key disclosures, and common mistakes to avoid for accurate annual GST return filing.

Taxpayers Face Heat Over GSTR-3B Ineligible ITC Reporting: Circular 170 in Focus

Posted by Vivek Jalan 26 November 2025 6866 Views

A detailed analysis of GST implications arising from Circular No. 170/02/2022, highlighting state-wise SGST notices, ITC reversal and disclosure requirements, time-bar challenges u/s 16(4), rectification limits under Section 39(9), and the growing importance of accurate GSTR-3B reporting to avoid litigation and penalties.