GST Articles

LUT Saga under GST

Gaurav Arya 10 January 2026 at 15:07

GST authorities issuing Section 74 SCNs for non-filing of LUT on zero-rated exports is legally unsustainable. This article explains why procedural lapses cannot be treated as fraud, backed by recent High Court rulings and GST policy principles.

Exempt Yet Refundable: Decoding ITC Refund On Zero-Rated Supplies Under GST With Illustrations

Raj Jaggi 10 January 2026 at 10:01

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

CA Varun Gupta 10 January 2026 at 07:05

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?

Poojitha Raam Vinay 09 January 2026 at 16:40

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

CA Amit Harkhani 08 January 2026 at 09:18

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

Leena Rachh 08 January 2026 at 07:02

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

CA Varun Gupta 07 January 2026 at 06:55

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

Raj Jaggi 06 January 2026 at 06:58

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

CA Umesh Sharma 06 January 2026 at 06:58

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

Raj Jaggi 05 January 2026 at 09:43

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.