GST Articles
Reporting of HSN Codes in GSTR-1: Changes in Table-12 from May 2025
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
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
27 December 2025
4874 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
27 December 2025
12411 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.
GSTR-3B Late Filing: Get Ready for Rs.50,000 Penalty!
If you have filed your GSTR-3B even 1-day delay now it may lead to Rs. 50,000 penalty notices u/s 125, in addition to late fees and interest.
GSTR-9C: Final Extended Due Date For FY 2024-25
26 December 2025
73846 Views
Get insights on GSTR-9C meaning, final due date, turnover limits, Penalty for Late Filing and Documents Required.
Different types of GST Assessments
Assessment under GST explained with examples - self, provisional, scrutiny, best judgement and summary assessment under the CGST Act in a simple, practical manner.
Leasing of Residential Premises as Hostels: Supreme Court Settles the GST Exemption Debate
Supreme Court rules hostel accommodation qualifies as residential dwelling under GST, allowing exemption on rental income prior to July 2022 amendments.
Inspection, Search And Seizure Under GST: When The Law Learns To Let Go - Part III - The Concluding Part
22 December 2025
185 Views
An in-depth analysis of Section 67 of the CGST Act explaining provisional release, seizure limits, disposal of perishable goods, procedural safeguards, and how GST enforcement balances authority with fairness and due process.
Major GST Relief: Genuine Buyers Protected from Supplier GST Flaws
Calcutta High Court rules that Input Tax Credit cannot be denied to genuine buyers solely due to retrospective GST registration cancellation of suppliers, reinforcing protection for bona fide taxpayers.
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