GST Articles

GST Registration Process 2025: Complete Step-by-Step Guide for Indian Businesses

LegalDev 15 August 2025 at 07:15

In this guide, you will be told in detail about eligibility, required documents, the updated registration process of 2025, fees, common mistakes, new GST rules and post-registration compliance.

Stay Protected: Article 19(1)(g) Your Constitutional Shield Against Arbitrary GST Registration Cancellations

Abhishek Raja 13 August 2025 at 08:40

Explore how India's Constitution safeguards the right to conduct business under Article 19(1)(g) and why arbitrary GST registration cancellations threaten livelihoods, violate due process and face strong judicial scrutiny.

GST Registration - New Processing Guidelines 2025

LegalDev 09 August 2025 at 08:33

CBIC's 2025 GST registration guidelines replace Instruction 03/2023-GST, standardizing document requirements, setting strict timelines and preventing officer overreach to make registration faster, fairer and fraud-proof.

Understanding Rule 37A of the CGST Rules - Reversal and Re-availment of Input Tax Credit (ITC)

Rajagopal K 08 August 2025 at 08:33

Understand GST Rule 37A on ITC reversal and re-availment when suppliers fail to file GSTR-3B. Learn compliance deadlines, interest liability, and re-availment process

Judicial Safeguards in GST Recovery: A Review of Landmark Judgments

Abhishek Raja 07 August 2025 at 08:36

This article examines key landmark judgments that collectively assert the supremacy of procedural fairness, natural justice, and constitutional safeguards in the recovery process under GST laws.

Optimising Refund under Rule 89(4) of GST Rules

P.Jagadeeswaran 04 August 2025 at 09:57

This article is to understand as to how the refund of ITC on account of Exports made without payment of tax can be maximised or optimized without affecting any legal bindings/ restrictions/ obligations.

Applicability of GST on Hostel/Lodging Services

FCS Deepak Pratap Singh 01 August 2025 at 08:42

Learn about GST implications on hostel and rental services for students, key exemption notifications, rate changes, court rulings and the 53rd GST Council’s latest decisions.

Secondment of expat employees and recent High Court decision under GST

CA Roopa Nayak 31 July 2025 at 16:49

The Karnataka HC ruled secondment of expat employees is not taxable under GST. Read how Circular 210/2024 clarifies RCM liability and ITC implications.

Detailed Note on various notifications on Rate in Jal Jeevan Mission

CA Prashant Gupta 31 July 2025 at 08:36

Track key GST rate changes on construction services under CGST, covering major notifications, exemptions for government bodies, and the rollback of reduced rates from July 2022.

GST Implications on Diagnostic Services

CA Amit Harkhani 29 July 2025 at 14:09

Understand how GST applies to diagnostic services in India, with insights into exemption rules, key definitions, and clarifications from official GST notifications and circulars.