GST Articles

Business GST Registration Guide: A Practical Field Manual

LegalDev 07 February 2026 at 09:21

Learn 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 15:49

From 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 14:45

Starting 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.

GSTR-3B Now Auto-Adds Interest for Delay in filing of Any Previous Invoices in GSTR-1

Mitali 31 January 2026 at 12:25

Are filing an old invoice in January 2026? Then be alert GST portal now auto-adds past invoice liability and interest directly in GSTR-3B.

From Production to Capacity: An Illustration-Rich Commentary on Rules 1 to 12 of the Chewing Tobacco, Jarda & Gutkha Packing Machines Rules, 2026

Raj Jaggi 30 January 2026 at 14:03

An in-depth analysis of the Chewing Tobacco, Jarda & Gutkha Packing Machines Rules, 2026, explaining the shift from actual production to capacity-based taxation, machine-centric assessment, deemed production, abatements and administrative certainty u/s 3A.

GST On Overseas Passenger Transport Services: When Performance Crosses Borders But Taxability Does Not

Raj Jaggi 30 January 2026 at 10:36

Explore how GST law prioritises legal structure over geography in overseas car rental services, analysing place of supply, taxability, exports and reverse charge risks.