GST Articles

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 567 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 10696 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 548 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 86 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 744 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.

Chewing Tobacco Rules 2026: Capacity vs. Production

Posted by Raj Jaggi 30 January 2026 700 Views

Understand the Chewing Tobacco, Jarda & Gutkha Packing Machines Rules 2026. Discover how capacity replaces production figures for duty assessment.

GST on Overseas Passenger Transport: Taxability Explained

Posted by Raj Jaggi 30 January 2026 163 Views

Understand GST on overseas passenger transport services. Learn when taxability applies even when performance crosses borders. Get expert insights.

Motor Vehicle ITC: Avoid Common GST Compliance Errors

Posted by Hrishikesh H 30 January 2026 405 Views

Unlock the complexities of Motor Vehicle ITC under GST. Learn about common compliance errors and how to correctly claim Input Tax Credit for your business.

GST Show Cause Notices: Master Section 75 for Fair Adjudication

Posted by Raj Jaggi 29 January 2026 569 Views

Understand how Section 75 of the CGST Act is crucial for fair GST adjudication. Learn to handle Show Cause Notices effectively and protect your rights.

GST Twist From Feb 2026: Pay Tax On MRP Not Sale Price

Posted by Divisha 28 January 2026 3696 Views

GST update effective 1 Feb 2026: GSTR-1 filing for tobacco goods shifts to MRP-based valuation. Learn tax calculation, formula, examples & reporting steps.