GST Articles
GST Transfer of Going Concern: Exemption, ITC & Documentation
Understand GST exemption for Transfer of Going Concern. Learn about ITC reversal, documentation, and compliance for business transfers.
GSTIN After Restructuring: Ensure Compliance
08 June 2026
184 Views
Navigate GSTIN changes during business restructuring. Learn why proper registration planning is crucial for compliance and avoiding disputes.
When GST credit moves with the business: Transfer of unutilised ITC under Section 18(3), Rules 41 and 41A
06 June 2026
690 Views
Understand how unutilised GST Input Tax Credit (ITC) can be transferred during mergers, demergers, slump sales, business transfers, and restructurings under Section 18(3) of the CGST Act, Rules 41 and 41A, including ITC-02 compliance requirements.
GSTAT Appeal Filing Deadline 30th June 2026 vs Scrutiny Relaxation Till 31st Dec 2026: Real Benefit for Taxpayers
GSTAT extends relaxed GSTAT appeal filing scrutiny guidelines till 31 December 2026. Know why this is not an extension of the GSTAT appeal deadline, the significance of 30 June 2026, limitation rules under Section 112 of the CGST Act and key compliance requirements for taxpayers filing GST appeals.
GST on Healthcare: Substance Over Labels
05 June 2026
287 Views
Karnataka High Court rules GST exemption for healthcare services applies based on substance, not labels like 'support services'. Learn more.
Supreme Court: Banning the Online Money Gaming is within the States' Power
Explore the Supreme Court's landmark ruling in State of Tamil Nadu v. Junglee Games (2026), holding that GST and regulatory provisions apply to betting and gambling whenever money is staked on an uncertain outcome, irrespective of whether the underlying game involves skill or chance. Detailed legal and GST analysis.
Supreme Court on GST & Online Gaming: Tax Applies on Betting and Gambling Irrespective of Skill or Chance
The Supreme Court's landmark Gameskraft ruling holds that GST applies on online gaming, fantasy sports, and casino transactions involving money stakes, regardless of whether the game is based on skill or chance. Learn the key legal and tax implications.
Beyond Skill And Chance: Supreme Court's Gameskraft Ruling Reshapes GST On Online Gaming, Fantasy Sports And Casinos
04 June 2026
802 Views
The Supreme Court’s landmark Gameskraft judgment upholds GST on actionable claims arising from online gaming, fantasy sports, betting, and casinos. The ruling clarifies taxation, valuation, actionable claims, and the constitutional validity of GST on stake-based gaming transactions.
Rule 42 and Rule 43 of CGST Rules: How to Avoid GST Notices on Proportionate ITC Reversal
Understand Rule 42 and Rule 43 of GST with practical examples, formulas, ITC reversal calculations, GSTR-3B reporting, annual adjustments, common audit mistakes, and compliance requirements for inputs, input services, and capital goods
GST Enforcement: Rajasthan HC Upholds Sealing & Attachment
03 June 2026
226 Views
Learn how the Rajasthan High Court upheld GST enforcement actions like sealing premises and attaching bank accounts, emphasizing statutory remedies.
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