Goods & Service Tax (GST)
Legal Team•19 Apr 2023
GST on Export Freight
A 2026 guide to GST on export freight from India — zero-rating, LUT mechanics, domestic vs international legs, ITC, and a clean refund discipline today.
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Discover all our latest articles, guides, and updates related to Goods & Service Tax (GST).
Goods & Service Tax (GST)
Legal Team•18 Apr 2023
E-commerce sellers must register for GST
E-commerce sellers on Amazon, Flipkart and Meesho must register for GST from the first supply in FY 2026-27 — turnover thresholds do not apply.
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Goods & Service Tax (GST)
Legal Team•17 Apr 2023
Eligibility requirements for ITC
ITC under GST requires invoice possession, goods receipt, supplier tax payment, GSTR-3B filing and 180-day supplier payment — FY 2026-27 rules explained.
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Goods & Service Tax (GST)
Legal Team•14 Apr 2023
Government has announced the GST Amnesty Scheme
GST Amnesty Scheme under section 128A waives interest and penalty on FY 2017-18 to 2019-20 demands subject to full tax payment by the notified deadline.
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Goods & Service Tax (GST)
Legal Team•14 Apr 2023
How to take advantage of the amnesty for GST registration
GST amnesty for cancelled registrations lets non-filers restore GSTIN with capped late fees — full revival process and ITC implications explained.
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Goods & Service Tax (GST)
Legal Team•11 Apr 2023
Approval from SEZ officer for ITC
ITC refund on SEZ supplies requires SEZ officer endorsement, LUT or IGST payment route, and refund filing within two years — FY 2026-27 procedure explained.
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Goods & Service Tax (GST)
Legal Team•9 Apr 2023
GST notifications on 31st March,2023
Key takeaways from the GST notifications of 31 March 2023 — amnesty for GSTR-4, GSTR-9, GSTR-10, revocation windows and what still applies in 2026.
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Goods & Service Tax (GST)
Legal Team•5 Apr 2023
GST Notifications from 1st April 2023
Key GST notifications effective from 1 April 2023 — e-invoicing threshold cuts, HSN reporting, sequential returns and what holds in FY 2026-27.
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Goods & Service Tax (GST)
Legal Team•18 Feb 2023
Interest u/s 50 of CGST ACT
Analysis of interest under Section 50 of the CGST Act — 18 percent on output tax, 24 percent on wrongly availed ITC, and net vs gross treatment.
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Goods & Service Tax (GST)
Legal Team•10 Feb 2023
PROCESS OF FILING FORM CMP-08
Step-by-step process of filing Form CMP-08 quarterly under the GST composition scheme, with due dates, tax rates, and common errors for FY 2026-27.
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Goods & Service Tax (GST)
Legal Team•4 Feb 2023
Simplified GST Changes in Union Budget 2023
GST simplification journey from Budget 2023 to FY 2026-27: decriminalisation, e-commerce composition, ITC reforms, GSTAT, and return filing time limits.
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Goods & Service Tax (GST)
Legal Team•23 Jan 2023
FORM RFD 11: FILING OF LUT
File Form RFD-11 for FY 2026-27 to supply exports and SEZ transactions under LUT without paying IGST — eligibility, portal process, renewal and pitfalls.
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Goods & Service Tax (GST)
Legal Team•21 Jan 2023
Differences in ITC in GSTR-3B Vs GSTR-2A
Handle GSTR-3B vs GSTR-2A and 2B ITC differences in 2026 — reasons, legal position under section 16(2)(aa), CBIC circulars and a step-by-step response strategy.
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Goods & Service Tax (GST)
Legal Team•24 Dec 2022
Analysis on GST Audit
Detailed 2026 analysis of GST audit under Sections 65 and 66, plus GSTR-9C self-certification — process, documents, rights, and common issues.
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Goods & Service Tax (GST)
Legal Team•20 Dec 2022
ITC on CSR Activities under GST
In 2026, ITC on CSR activities is blocked under Section 17(5)(fa) of the CGST Act — understand the legal position, scope, and reconciliation steps.
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Goods & Service Tax (GST)
Legal Team•20 Dec 2022
Highlights of 48th GST Meeting
Key outcomes of the 48th GST Council Meeting — decriminalisation, no-claim bonus clarity, unregistered refund route, and rate fixes still relevant in 2026.
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Goods & Service Tax (GST)
Legal Team•11 Dec 2022
Filing of LUT on GST Portal
Step-by-step 2026 guide to filing Letter of Undertaking (LUT) in Form RFD-11 on the GST portal for IGST-free exports and SEZ supplies.
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Goods & Service Tax (GST)
Legal Team•10 Dec 2022
Applicability of GST on GTA
Complete 2026 guide to GST on Goods Transport Agency — forward charge, reverse charge, Annexure V declaration, recipient liability, and exemptions.
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Goods & Service Tax (GST)
Legal Team•7 Dec 2022
GST on Youtube Content Creator
How GST applies to YouTube creators in 2026 — AdSense as export of service, brand deals at 18%, merchandise, super-chats, and ITC eligibility.
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Goods & Service Tax (GST)
Legal Team•5 Dec 2022
Job Work Under GST
How job work operates under GST in 2026 — Sections 19 and 143, delivery challan, Form ITC-04, time limits, and direct supply from job worker premises.
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Goods & Service Tax (GST)
Legal Team•26 Nov 2022
Margin Scheme under GST
Margin Scheme under Rule 32(5) lets second-hand goods dealers pay GST only on the margin — used car, jewellery, electronics rates explained.
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Goods & Service Tax (GST)
Legal Team•21 Nov 2022
Casual Taxable Person under GST
Who is a Casual Taxable Person under GST — mandatory registration under Section 24, advance tax, 90-day validity, and compliance in 2026.
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Goods & Service Tax (GST)
Legal Team•20 Nov 2022
OIDAR Services
Complete 2026 guide to OIDAR services under GST — definition, registration via REG-10, GSTR-5A returns, and B2B vs B2C treatment.
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Goods & Service Tax (GST)
Legal Team•19 Nov 2022
Claim of ITC in GSTR-9
Claim ITC for FY 2025-26 by 30 November 2026 under Section 16(4) — GSTR-9 tables, reconciliation, and reversal traps you should not miss.
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Goods & Service Tax (GST)
Legal Team•19 Nov 2022
Reverse Charge Mechanism
Detailed 2026 analysis of Reverse Charge Mechanism under GST — Sections 9(3) and 9(4), notified goods and services, ITC, and compliance.
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Goods & Service Tax (GST)
Legal Team•15 Nov 2022
Returns for E-Commerce Seller
Complete GST return guide for e-commerce operators and sellers in FY 2026-27 — covering GSTR-8, TCS, reconciliation, section 9(5), and reporting obligations.
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Goods & Service Tax (GST)
Legal Team•13 Nov 2022
Adjustments in GST forms
Master GST end-of-year adjustments — sections 16(4), 34(2), 37(3) cut-offs, GSTR-1 amendments, ITC reversals, and a clean reconciliation playbook.
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Goods & Service Tax (GST)
Legal Team•7 Nov 2022
Filing of GSTR-9 for FY 2021-2022
File GSTR-9 with confidence — turnover thresholds, six-part structure, reconciliation steps, HSN summary, DRC-03 payments, and late-fee rules explained.
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Goods & Service Tax (GST)
Legal Team•22 Oct 2022
Mandatory Reporting of HSN Code
HSN reporting in GSTR-1 — 4-digit and 6-digit thresholds, Table 12 structure, common errors, and best practices to avoid GST notices and rate disputes.
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Goods & Service Tax (GST)
Legal Team•22 Oct 2022
Free Tools For Generating E-Invoices
Free e-invoice tools for small taxpayers — GSTN offline utility, NIC portal, mobile app, and the 5-crore threshold rules for FY 2026-27 compliance.
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