GST Articles
Building your office? Be prepared to lose the ITC
05 January 2026
282 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.
Fake GST Registrations: Second all-India drive from 16th August
Fake GST Registrations, a special drive to remove the fraudulent entries from the tax system will be started for two-month.
Applicability Of GST On Supplies Made To Special Economic Zones
02 January 2026
813 Views
Explains GST treatment of supplies to SEZs, zero-rated supply under IGST Act, authorised operations, refunds, and post-01.10.2023 legal changes.
Ocean Freight Under GST In CIF Contracts: The Journey From Controversy To Clarity
31 December 2025
1188 Views
IGST on ocean freight under CIF imports stands conclusively settled after the Supreme Court’s Mohit Minerals ruling and Notification 13/2023, effective 1 Oct 2023. This article explains the litigation history, double taxation issue, refund implications, and why the relief applies only to ocean freight, not air freight.
GST 2025 Recap: Top Changes That Shaped the Year
30 December 2025
762 Views
GST in 2025 marked a major shift with simplified returns, stricter ITC rules, AI-driven compliance and the rollout of GST 2.0 reforms.
25 Major Tax and GST Reforms in 2025: A Year of Change
Discover the key tax and GST updates of 2025 explained through a conversation between Arjuna and Krishna. Learn how GST reforms, income tax changes, TDS/TCS updates, and compliance simplifications impact taxpayers and businesses. Stay informed to maximize benefits and avoid penalties.
Reporting of HSN Codes in GSTR-1: Changes in Table-12 from May 2025
Reporting of HSN codes in GSTR-1 from the April 2025 return period has been enhanced to improve accuracy and compliance.
India's 2025 GST Reforms & Mutual Fund Growth: What Businesses and Investors Must Know
GST 2.0 simplifies tax compliance in 2025 while mutual fund AUM crosses Rs 80 lakh crore. Key year-end GST, ITR and investment insights explained.
Unbilled Revenue Under GST: Why Tax Liability Arises Even Without An Invoice
27 December 2025
4884 Views
Understand how GST liability can arise even without invoice or payment. Learn time of supply rules, unbilled revenue treatment and key legal provisions.
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