GST Articles

Refunds under Inverted Duty Structure: A Practical Guide

Posted by Leena Rachh

08 January 2026 3236 Views

Understand Inverted Duty Structure (IDS) refund under GST with this practical guide covering eligibility, Rule 89(5) calculation, documents, timelines and the 90% provisional refund applicable from October 2025.

GSTN Introduces Hard Validations: ITC Reclaim Ledger, RCM Liability & GSTR-3B Blocking Explained

Posted by CA Varun Gupta

07 January 2026 5940 Views

GSTN advisory dated 29 Dec 2025 explains hard validations for ITC reclaim ledger, RCM liability/ITC statement and cases where GSTR-3B filing will be blocked.

From Price Tags To Policy: How GST Rewrites The Tax Story Of Tobacco And Nicotine Products

Posted by Raj Jaggi

06 January 2026 472 Views

GST rules for tobacco, pan masala and nicotine revamped from 1 Feb 2026 with RSP-based valuation, ITC relief, and a consolidated 40% GST replacing cess.

Gold and Silver Taxation: Understanding the Shine

Posted by CA Umesh Sharma 06 January 2026 693 Views

Arjuna (Fictional Character): Krishna, gold and silver prices are rising day by day. Indian families traditionally invest in gold for security, weddings, and sa...

Building your office? Be prepared to lose the ITC

Posted by Raj Jaggi

05 January 2026 285 Views

Understand why GST input tax credit is blocked on office construction and interior works under Section 17(5)(d) of the CGST Act, even for business use, and how legislative intent, court rulings, and capitalisation rules shape ITC eligibility.

ITC Reclaim Ledger & RCM Ledger: What Professionals Must Watch Now

Posted by CA Amit Harkhani 03 January 2026 909 Views

GSTN's Dec 2025 advisory enforces strict ITC and RCM ledger validations. Excess ITC claims now trigger GSTR-3B blocks unless backed by ITC Reclaim and RCM ledger balances.

Fake GST Registrations: Second all-India drive from 16th August

Posted by Mitali 02 January 2026 6 Views

Fake GST Registrations, a special drive to remove the fraudulent entries from the tax system will be started for two-month.

Applicability Of GST On Supplies Made To Special Economic Zones

Posted by Raj Jaggi

02 January 2026 819 Views

Explains GST treatment of supplies to SEZs, zero-rated supply under IGST Act, authorised operations, refunds, and post-01.10.2023 legal changes.

Ocean Freight Under GST In CIF Contracts: The Journey From Controversy To Clarity

Posted by Raj Jaggi

31 December 2025 1188 Views

IGST on ocean freight under CIF imports stands conclusively settled after the Supreme Court’s Mohit Minerals ruling and Notification 13/2023, effective 1 Oct 2023. This article explains the litigation history, double taxation issue, refund implications, and why the relief applies only to ocean freight, not air freight.