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Expert articles and analysis videos on indirect tax topics.

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Goods and Service Tax

GSTAT says Missing E-Way Bill Alone Cannot Sustain Section 129 Penalty Without Evasion Intent

J the App29 October 2026
Goods and Service Tax

CBIC Circular No. 258/04/2026-GST Mandates Reasoned Orders and Evidence-Based Demands on Adjudication and Appeals

J the App28 October 2026
Goods and Service Tax

CBIC Circular No. 259/05/2026-GST Clarifies Pre-Deposit and Refund Rules on GST Appeals vide circular dated 26.20.2026

J the App28 October 2026
Goods and Service Tax

CBIC Circular No. 260/06/2026-GST Clarifies Credit Distribution, Reversals and Refund Computation on ISD model

J the App28 October 2026
Goods and Service Tax

Rule 96(10) Omission Applies Retrospectively from 2017 on GST Refunds

J the App28 October 2026
Goods and Service Tax

GST E-Invoicing Scope Expanded from January 2027

J the App28 October 2026
Goods and Service Tax

Date Notified for Post-Sale Discounts where Prior Agreement No Longer Essential

J the App28 October 2026
Goods and Service Tax

Date Notified for Export Refunds where Minimum Threshold Removed

J the App28 October 2026
Goods and Service Tax

CBIC Circular No. 262/08/2026-GST permits GST ITC on Demo Vehicles Under Dealer-Agency Model

J the App28 October 2026
Goods and Service Tax

CBIC Circular No. 261/07/2026-GST clarifies Section 17(4) for Banks and NBFCs

J the App28 October 2026
Goods and Service Tax

GSTAT says Demand Cannot Be Rebuilt on Grounds Absent from the Notice

J the App27 October 2026
Goods and Service Tax

GSTAT says Capitalisation of GST Component Determines Eligibility of ITC on showroom furnishing

J the App27 October 2026