GST Articles

How to Report ITC Taken - Reversed - Reclaimed in GSTR-9 for FY 2024-25

Posted by CA Amit Harkhani 05 December 2025 2834 Views

Learn how to report ITC claimed, reversed and reclaimed across years in GSTR-3B with Rule 37/37A rules, table-wise guidance, and clear examples for FY 2023-24 & 2024-25.

Section 18 of the CGST Act, 2017 (Part I) - Availment and Transfer of ITC in Special Circumstances

Posted by Raj Jaggi

05 December 2025 344 Views

Explore how Section 18 of the CGST Act overrides Section 16 in special transitional scenarios, guiding ITC entitlement during registration changes, movement from composition to regular levy, and exempt-to-taxable shifts.

Finance Minister's Speech in Parliament: Is GST on Beedi Really Hurting Workers?

Posted by Mitali 04 December 2025 437 Views

Finance Minister details GST Council's 18% decision over 40%, pre-GST excise parity amid health concerns.

State-wise GST Collection Trends: What They Reveal About Economic Recovery?

Posted by Poojitha Raam Vinay

04 December 2025 1267 Views

GST collections have emerged as a powerful real-time economic indicator, with FY 2024-25 touching a record Rs 22.08 lakh crore and April 2025 hitting an all-time high of Rs 2.37 lakh crore

What Mistakes Should You Avoid While Doing GST Online Verification?

Posted by Abhishek Verma 04 December 2025 306 Views

Avoid costly GST verification mistakes that lead to notices, ITC blockage, and compliance hassles. This guide explains common errors like outdated registration details, ignored portal status, PAN mismatches and activity/address discrepancies and helps businesses conduct accurate, reliable GST online verification for smooth, compliant operations.

Inverted Duty Structure: How It Impacts Working Capital and Refund Delays?

Posted by Chaitra Seetharam 02 December 2025 562 Views

Understand how the inverted duty structure (IDS) under GST leads to accumulated ITC, refund delays, and working capital blockages for businesses. Learn the refund mechanism under Rule 89(5), required documents for RFD-01, recent policy reforms, and key situations where IDS refunds are restricted or denied.

GST Litigation: Top Issues Leading to Appeals and Court Cases

Posted by Chaitra Seetharam 02 December 2025 558 Views

GST litigation in India continues to rise due to disputes over ITC denial, misclassification, return mismatches, tax demands, refunds, e-way bill lapses, and procedural lapses by authorities. With aggressive enforcement, inconsistent state interpretations, tribunal delays, and evolving compliance issues, taxpayers increasingly seek relief through High Courts and the Supreme Court.

The Rhythm Of Time In GST - When Continuous Supply Meets Changing Rates

Posted by Raj Jaggi

02 December 2025 194 Views

Discover how a simple shift in dates can change GST rates, ITC eligibility and tax liability in continuous supply contracts.

FM tables Two New bill For Cigarettes, Pan Masala And Gutkha

Posted by Mitali 01 December 2025 293 Views

Finance Minister tabled two new bills and proposes new excise levies on cigarettes, pan masala and gutkha, keeping tobacco taxes high.

The Rs 500 Exemption Illusion: When a Concert Ticket turns into a Taxable Symphony

Posted by Raj Jaggi

01 December 2025 277 Views

Explore how a Rs 570 concert ticket lost GST exemption, why joint invoicing is invalid under GST law and how Section 15 fixes the true transaction value.