GST Articles

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

Posted by Mitali 02 January 2026 2 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 810 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 1185 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.

GST 2025 Recap: Top Changes That Shaped the Year

Posted by Poojitha Raam Vinay

30 December 2025 755 Views

GST in 2025 marked a major shift with simplified returns, stricter ITC rules, AI-driven compliance and the rollout of GST 2.0 reforms.

25 Major Tax and GST Reforms in 2025: A Year of Change

Posted by CA Umesh Sharma 30 December 2025 833 Views

Discover the key tax and GST updates of 2025 explained through a conversation between Arjuna and Krishna. Learn how GST reforms, income tax changes, TDS/TCS updates, and compliance simplifications impact taxpayers and businesses. Stay informed to maximize benefits and avoid penalties.

Reporting of HSN Codes in GSTR-1: Changes in Table-12 from May 2025

Posted by Mitali 29 December 2025 23 Views

Reporting of HSN codes in GSTR-1 from the April 2025 return period has been enhanced to improve accuracy and compliance.

India's 2025 GST Reforms & Mutual Fund Growth: What Businesses and Investors Must Know

Posted by Maruthi Dasari 29 December 2025 530 Views

GST 2.0 simplifies tax compliance in 2025 while mutual fund AUM crosses Rs 80 lakh crore. Key year-end GST, ITR and investment insights explained.

Unbilled Revenue Under GST: Why Tax Liability Arises Even Without An Invoice

Posted by Raj Jaggi

27 December 2025 4878 Views

Understand how GST liability can arise even without invoice or payment. Learn time of supply rules, unbilled revenue treatment and key legal provisions.

Big Relief for GST Taxpayers: Section 16(5) Validation May Nullify ITC Time-Bar Demands

Posted by CA Varun Gupta

27 December 2025 12419 Views

Special procedure notified to rectify GST ITC demands raised solely due to Section 16(4) time limit, now validated under Sections 16(5) and 16(6). Explains legislative background, Delhi Notification 22/2024, eligibility, timelines, limitations, and no-refund caveat for FY 2017-18 to FY 2020-21 cases.