GST Articles
Exempt Yet Refundable: Decoding ITC Refund On Zero-Rated Supplies Under GST With Illustrations
10 January 2026
2826 Views
Explains how zero-rated exports and SEZ supplies allow refund of unutilised GST ITC even when outward supplies are exempt, with law, cases and examples.
GST at 0.05% or 0.1% for Merchant Exporters: Eligibility, Conditions & Compliance Risks
10 January 2026
1418 Views
Detailed guide on concessional GST supplies to merchant exporters at 0.05% / 0.1% under Notifications 40/2017-CT and 41/2017-IGST. Covers eligibility, conditions, 90-day export rule, documentation, risks and supplier SOP.
GSTR-9 Overdue: What is the Real Late Fees Hit?
09 January 2026
2121 Views
Missed your GSTR-9 filing deadline? Discover if late submission is still possible and the exact late fees.
GST Implications on Services Provided to Panchayats and Municipalities: Constitutional Framework & Exemption Explained
Explains GST exemption on services to Panchayats & Municipalities under Articles 243G & 243W, CBIC Circular 206/2023, AAR rulings and condition
Refunds under Inverted Duty Structure: A Practical Guide
08 January 2026
3242 Views
Understand Inverted Duty Structure (IDS) refund under GST with this practical guide covering eligibility, Rule 89(5) calculation, documents, timelines and the 90% provisional refund applicable from October 2025.
GSTN Introduces Hard Validations: ITC Reclaim Ledger, RCM Liability & GSTR-3B Blocking Explained
07 January 2026
5940 Views
GSTN advisory dated 29 Dec 2025 explains hard validations for ITC reclaim ledger, RCM liability/ITC statement and cases where GSTR-3B filing will be blocked.
From Price Tags To Policy: How GST Rewrites The Tax Story Of Tobacco And Nicotine Products
06 January 2026
472 Views
GST rules for tobacco, pan masala and nicotine revamped from 1 Feb 2026 with RSP-based valuation, ITC relief, and a consolidated 40% GST replacing cess.
Gold and Silver Taxation: Understanding the Shine
Arjuna (Fictional Character): Krishna, gold and silver prices are rising day by day. Indian families traditionally invest in gold for security, weddings, and sa...
Building your office? Be prepared to lose the ITC
05 January 2026
287 Views
Understand why GST input tax credit is blocked on office construction and interior works under Section 17(5)(d) of the CGST Act, even for business use, and how legislative intent, court rulings, and capitalisation rules shape ITC eligibility.
ITC Reclaim Ledger & RCM Ledger: What Professionals Must Watch Now
GSTN's Dec 2025 advisory enforces strict ITC and RCM ledger validations. Excess ITC claims now trigger GSTR-3B blocks unless backed by ITC Reclaim and RCM ledger balances.
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