GST Articles

GST Scrutiny & Form ASMT-12: From Review to Closure

Posted by Raj Jaggi 16 January 2026 334 Views

Understand GST scrutiny under Section 61, the role of Form ASMT-10, ASMT-11, and ASMT-12. Learn how to navigate discrepancies and achieve closure.

Specified Premises under GST for Hotels: Annexure VII, VIII & IX, Timelines and Rates

Posted by CA Varun Gupta 16 January 2026 3144 Views

GSTN Advisory dated 04.01.2026 enables online opt-in/opt-out declaration of hotel "Specified Premises" on GST Portal under Notification 05/2025-CTR. Explains Annexure VII, VIII & IX, timelines, portal process, and impact on GST rates - 18% with ITC vs 5% without ITC for restaurant services.

ITC on Independent Hotel Feeders: Essential Infrastructure

Posted by Raj Jaggi 13 January 2026 170 Views

Understand why Input Tax Credit (ITC) is admissible for independent feeder infrastructure in hotels, crucial for operational continuity and guest experience.

Taxpayer Kites: GST & Income Tax Reforms Explained

Posted by CA Umesh Sharma 13 January 2026 466 Views

Discover how GST & Income Tax reforms, like automated registration & simplified slabs, control taxpayer kites. Learn about MSME changes & exemptions.

Seminar Kits & Trolley Bags: Claiming GST ITC

Posted by Raj Jaggi 12 January 2026 1564 Views

Learn if you can claim GST Input Tax Credit (ITC) on seminar kits and trolley bags. Understand the rules for composite supply and blocked credits.

GST LUT Saga: Exporters' Rights & Legal Challenges

Posted by Gaurav Arya 10 January 2026 1058 Views

Understand the GST LUT saga. Learn why show cause notices for non-furnishing LUT are legally unsustainable and how exporters can challenge them.

GST ITC Refund for Zero-Rated Supplies: A Complete Guide

Posted by Raj Jaggi 10 January 2026 2848 Views

Understand how exporters & SEZ units can claim GST ITC refunds on zero-rated supplies, even if exempt. Learn with practical illustrations.

GST at 0.05% or 0.1% for Merchant Exporters: Eligibility, Conditions & Compliance Risks

Posted by CA Varun Gupta 10 January 2026 1432 Views

Detailed guide on concessional GST supplies to merchant exporters at 0.05% / 0.1% under Notifications 40/2017-CT and 41/2017-IGST. Covers eligibility, conditions, 90-day export rule, documentation, risks and supplier SOP.