GST Articles

GST on Export of Services: Refunds, LUT & Zero-Rated

Posted by Shreyans Panchal 26 February 2026 51 Views

Understand GST on export of services in India. Learn about zero-rated supplies, claiming refunds, and using LUT for a smoother export process.

Locked GSTR-3B: ECRS & RCM Validation Changes GST

Posted by Ram Avtar Singh 26 February 2026 6716 Views

GSTR-3B is now locked. Learn how ECRS & RCM validation impacts GST compliance and what CFOs must do to prepare for system-enforced controls.

GST Mobilisation Advances: Liability Today, Supply Later

Posted by Raj Jaggi 26 February 2026 162 Views

Understand GST on mobilisation advances in long-term contracts. Learn about liability, documentation, and timing to ensure compliance and protect cash flow.

Advance Payments & Export of Services: Section 2(6) IGST Act

Posted by Raj Jaggi 25 February 2026 157 Views

Understand when advance payments for services qualify as exports under Section 2(6) of the IGST Act. Learn about FEMA regulations and time of supply rules.

GST on Free Warranty Repairs: No Tax? Full Legal Explanation with Procedures

Posted by Ram Avtar Singh 25 February 2026 850 Views

GST treatment of warranty repairs and replacements explained with reference to Circular No. 195/07/2023-GST and Circular No. 216/10/2024-GST, covering ITC, off-site repair procedures, distributor scenarios, extended warranty taxation and Rule 55 delivery challan requirements.

Withdraw from GST Rule 14A: Your Options Explained

Posted by Mitali 24 February 2026 1986 Views

Learn how to withdraw from the GST Simplified Registration Scheme (Rule 14A) via the GST portal. Find out eligibility, requirements, and the application process.

Exporting Services Under GST & FEMA: Key Conditions

Posted by Raj Jaggi 24 February 2026 421 Views

Understand the 5 conditions for exporting services under GST and FEMA. Learn about GST registration, foreign exchange rules, and compliance for digital age professionals.

GST on Cross-Border Consortium Services: Import Explained

Posted by Raj Jaggi 23 February 2026 233 Views

Understand GST implications for international consortiums. Learn about import of services and reverse charge liability for Indian members.

GST & Textile Industry: Solve Inverted Duty Issues

Posted by Lalak Bagdiya 21 February 2026 295 Views

Discover how the inverted duty structure impacts the textile industry's cash flow and competitiveness. Learn about essential reforms for growth.

GST on Sarees & Salwar Suits in India (2025): 5% or 18%? Full HSN Guide

Posted by efiletax 20 February 2026 2203 Views

Confused about GST on sarees and salwar suits? Learn when GST is 5% vs 18%, correct HSN codes, the Rs 2,500 per-piece rule, and how to avoid costly classification mistakes and GST notices for stitched vs unstitched products.