GST Articles

GST on Participation Fees for Professional Programmes: Student vs Member Perspective

Raj Jaggi 21 January 2026 at 06:04

An in-depth analysis of GST exemption on short-duration professional programmes conducted by statutory educational institutions for enrolled students, examining Entry 66(a) of Notification 12/2017, judicial precedents, and the critical distinction between students and members.

GST and Income Tax Resolutions for Taxpayers in 2026

CA Umesh Sharma 20 January 2026 at 06:10

As 2026 begins, taxpayers must strengthen GST and Income Tax compliance. Through a dialogue between Arjuna and Krishna, this article outlines practical New Year resolutions to avoid errors, penalties and ensure smooth tax compliance.

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

Raj Jaggi 19 January 2026 at 09:17

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.

From GST Notice To Stock Exchange Disclosure: With Practical Illustrations And FAQs

Raj Jaggi 17 January 2026 at 07:36

Corporate compliance for listed companies goes beyond legal filings to ethical transparency. This article explains how GST notices like ASMT-10 and adjudication orders can trigger SEBI LODR disclosure obligations, why materiality is judged by investor impact, and how timely disclosure strengthens governance, credibility, and market trust.

The GMA Pinnacle Case: Why Mechanical ITC Denials Are No Longer Legally Defensible

Hrishikesh H 16 January 2026 at 12:03

Recent Kerala and Madras High Court rulings emphasize that GST assessing officers cannot mechanically reject ITC claims due to GSTR-2A and GSTR-3B mismatches. Taxpayers must be given a fair opportunity to present supporting documents, reinforcing principles of natural justice and practical compliance guidance for GST practitioners.

From Scrutiny To Closure - The Form ASMT-12 Story Under GST

Raj Jaggi 16 January 2026 at 09:34

Why scrutiny exists in GST: Understanding Section 61, ASMT-10 to ASMT-12, its compliance-focused intent, quiet closure, and escalation under law.

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

CA Varun Gupta 16 January 2026 at 06:54

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.

Powering Hospitality: ITC On Independent Feeder Infrastructure

Raj Jaggi 13 January 2026 at 07:08

Electricity is a core service enabler in hotels, not mere infrastructure. This article explains why GST ITC on independent feeder lines qualifies as plant and machinery under Sections 16 and 17 of the CGST Act, supported by statutory definitions, judicial reasoning, and business reality.

Kite fight between Taxpayer and Department

CA Umesh Sharma 13 January 2026 at 07:08

A thought-provoking fictional dialogue between Arjuna and Krishna using Makar Sankranti kite-flying metaphors to explain GST technology controls, GST 2.0, MSME reforms, and Income Tax compliance, highlighting why taxpayers must fly high but within the law.

Seminar Kits and Trolley Bags under GST: Can ITC be claimed?

Raj Jaggi 12 January 2026 at 09:20

Can ITC be claimed on seminar kits and trolley bags under GST? CA Raj Jaggi analyses composite supply, gifts, personal use and key legal provisions.