GST Articles

GST E-Invoice: Upload Mandate Changes April 2025

Posted by Sahil Jaiswal 22 January 2026 11 Views

New GST e-invoice rule: Upload within 30 days from April 1, 2025. Avoid penalties & ensure ITC. Learn how this impacts your business.

GST on Professional Programme Fees: Student vs Member

Posted by Raj Jaggi 21 January 2026 264 Views

Understand GST on participation fees for professional programmes. Learn the crucial difference between student and member perspectives under GST law.

2026 Tax Resolutions: GST & Income Tax Compliance

Posted by CA Umesh Sharma 20 January 2026 1804 Views

Navigate 2026 tax season with confidence! Discover essential GST and Income Tax resolutions for timely filing, ITC claims, and avoiding penalties. Get compliant now!

Core And Non-Core GST Registration Amendments - Law, Practice, Illustrations & FAQs

Posted by Raj Jaggi 19 January 2026 1329 Views

GST registration is a living declaration. Learn why every business change - governance, address, signatory or activity must be promptly updated on the GST portal to avoid compliance risks.

GST Notices & Stock Exchange Disclosure: A Guide

Posted by Raj Jaggi 17 January 2026 1273 Views

Understand how GST notices and adjudication orders trigger SEBI disclosure rules for listed companies. Ensure timely, transparent market communication.

GMA Pinnacle Case: ITC Denials Now Legally Unsound

Posted by Hrishikesh H 16 January 2026 195 Views

Learn why mechanical ITC denials are no longer legally defensible following the GMA Pinnacle case. Understand your rights and how to present your claims effectively.

GST Scrutiny & Form ASMT-12: From Review to Closure

Posted by Raj Jaggi 16 January 2026 338 Views

Understand GST scrutiny under Section 61, the role of Form ASMT-10, ASMT-11, and ASMT-12. Learn how to navigate discrepancies and achieve closure.

Specified Premises under GST for Hotels: Annexure VII, VIII & IX, Timelines and Rates

Posted by CA Varun Gupta 16 January 2026 3157 Views

GSTN Advisory dated 04.01.2026 enables online opt-in/opt-out declaration of hotel "Specified Premises" on GST Portal under Notification 05/2025-CTR. Explains Annexure VII, VIII & IX, timelines, portal process, and impact on GST rates - 18% with ITC vs 5% without ITC for restaurant services.

ITC on Independent Hotel Feeders: Essential Infrastructure

Posted by Raj Jaggi 13 January 2026 170 Views

Understand why Input Tax Credit (ITC) is admissible for independent feeder infrastructure in hotels, crucial for operational continuity and guest experience.