GST Articles

RCM Under GST: How To Record Entries In Tally?

Posted by Mitali

15 May 2025 1482 Views

RCM under GST applies to certain categories where the buyer has to pay GST directly to the government and then can claim ITC if eligible.

Simplify GST Filing: GSTR-1A & IMS Improve GSTR-3B

Posted by Mitali

16 October 2025 13 Views

Discover how GSTR-1A and IMS simplify GST filing. Learn about pre-filled GSTR-3B, correcting outward supplies, and managing ITC for accurate returns.

Quash Criminal Proceedings: No Tax Demand, No Prosecution

Posted by Raj Jaggi

13 June 2026 202 Views

Learn how a favourable tax adjudication ruling can lead to the quashing of criminal proceedings. Understand the principle of fairness in tax law.

GSTAT Appeals: A Practical Filing Guide to Pre-Deposit, Timelines and Procedure

Posted by CA Sundram Gupta, FCA 13 June 2026 1803 Views

Learn how to file a GSTAT appeal in 2026, including eligibility, bench selection, pre-deposit rules, filing fees, documentation, limitation periods and the crucial 30 June 2026 deadline for legacy GST disputes.

GST Liability & Director Exposure in Liquidation

Posted by Raj Jaggi

12 June 2026 304 Views

Understand GST liability during company liquidation and director personal exposure under Sections 88 & 89 of the CGST Act. Learn director defences.

GST Ledgers: Pay Taxes & Dues with Section 49

Posted by Rohit Warli 12 June 2026 209 Views

Understand GST ledgers (Cash & Credit) under Section 49. Learn how to pay taxes, interest, and penalties effectively. Get compliant today!

Protecting Bona Fide ITC Claims: Why Supplier Default Alone Cannot Defeat Input Tax Credit

Posted by Raj Jaggi

11 June 2026 1966 Views

Gauhati High Court rules that GST input tax credit cannot be denied to a bona fide purchaser solely due to a supplier's tax default, unless collusion is proven....

GST Registration Cannot Be Cancelled for Closed Premises Alone

Posted by CA Varun Gupta

10 June 2026 9412 Views

GST registration cannot be cancelled merely because business premises were found closed during a physical inspection. Learn the legal provisions under Section 29 of the CGST Act, Rules 21, 21A, 22 and 25, mandatory procedures, taxpayer rights, REG-30 requirements and how to challenge arbitrary GST registration cancellation orders.