GST Articles

ITC Reclaim Ledger & RCM Ledger: What Professionals Must Watch Now

CA Amit Harkhani 03 January 2026 at 09:47

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.

Applicability Of GST On Supplies Made To Special Economic Zones

Raj Jaggi 02 January 2026 at 10:38

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

Raj Jaggi 31 December 2025 at 09:39

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

Poojitha Raam Vinay 30 December 2025 at 15:14

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

CA Umesh Sharma 30 December 2025 at 06:52

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.

India's 2025 GST Reforms & Mutual Fund Growth: What Businesses and Investors Must Know

Maruthi Dasari 29 December 2025 at 06:55

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

Raj Jaggi 27 December 2025 at 09:44

Understand how GST liability can arise even without invoice or payment. Learn time of supply rules, unbilled revenue treatment and key legal provisions.

Big Relief for GST Taxpayers: Section 16(5) Validation May Nullify ITC Time-Bar Demands

CA Varun Gupta 27 December 2025 at 06:45

Special procedure notified to rectify GST ITC demands raised solely due to Section 16(4) time limit, now validated under Sections 16(5) and 16(6). Explains legislative background, Delhi Notification 22/2024, eligibility, timelines, limitations, and no-refund caveat for FY 2017-18 to FY 2020-21 cases.

GSTR-9C: Final Extended Due Date For FY 2024-25

Poojitha Raam Vinay 26 December 2025 at 11:13

Get insights on GSTR-9C meaning, final due date, turnover limits, Penalty for Late Filing and Documents Required.

Different types of GST Assessments

Rajagopal K 24 December 2025 at 06:50

Assessment under GST explained with examples - self, provisional, scrutiny, best judgement and summary assessment under the CGST Act in a simple, practical manner.