GST Articles

Self Invoicing under RCM: Time Limit and Invoice Format

Posted by Mitali 09 February 2026 1134 Views

Self invoicing under RCM - the recipient of goods/services must generate invoice on behalf of the supplier as it is essential for ITC.

Business GST Registration: Your Practical Field Guide

Posted by LegalDev 07 February 2026 215 Views

Navigate business GST registration with this practical guide. Avoid common pitfalls, understand required documents, and choose the right scheme for your business.

When An E-Way Bill Fails But ITC Survives: Lessons in GST Interpretation (Part I)

Posted by Raj Jaggi 03 February 2026 1073 Views

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.

GST Changes 2026: Finance Bill Amendments Simplified

Posted by CA Varun Gupta 03 February 2026 2178 Views

Discover key GST and IGST changes from Budget 2026. Learn about post-sale discounts, credit notes, refunds, and more. Get updated now!

Time Spent in Rectification Proceedings to be Excluded while Computing Limitation Period for Filing Appeals under Sections 107 and 112 of the GST Law

Posted by Raj Jaggi 02 February 2026 571 Views

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

Posted by Divisha 31 January 2026 10700 Views

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.

GSTR-3B Interest Changes: Cash Ledger Balance from Jan 2026

Posted by Atharv 31 January 2026 551 Views

Understand new GSTR-3B interest rules from Jan 2026. Learn how cash ledger balance affects interest calculation and where to find it on your return.

GST on Unauthorised Occupation Post-Termination & Insolvency

Posted by Raj Jaggi 31 January 2026 88 Views

Understand GST implications for unauthorised occupation after agreement termination and insolvency. Learn about invoicing, supply, and NCLT claims.

GSTR-3B Auto-Adds Interest for Late Invoices

Posted by Mitali 31 January 2026 747 Views

GSTR-3B now auto-calculates interest on delayed invoices from previous periods. Learn how this impacts your filing and tax liability from January 2026.