🛒 GST

The AI-Led GST Crackdown on Fake ITC Fraud

Educate businesses on how artificial intelligence is being used to detect fake ITC claims, and the heavy penalties for unexplained wealth.

Invoice Management System (IMS) Masterclass: Navigating GST ITC

A guide for businesses navigating the new GST IMS portal, explaining the 'Accept, Reject, or Pending' mechanism for Input Tax Credit.

The 'Ship-To' GSTIN Mandate: Why Your E-Way Bills Will Fail

Explain why e-Way bills will fail if businesses do not strictly follow the new mandatory 'Ship-To' GSTIN requirements.

Supplier's Mistake = Your ITC Loss! The Dangers of Rule 37A

Warn your audience about the dangers of Rule 37A, where a business can lose its Input Tax Credit (ITC) due to the supplier's failure to comply.

intermediate 5 min

Top 6 Non-Negotiable GST Rules from Jan 1, 2026

Prepare for GST 2.0 with the top 6 strict new rules effective January 1, 2026, including AI-led crackdowns and GSTR-3B hard locking.

Key Takeaways from the 55th GST Council Meeting

A summary of the critical rate changes and compliance reliefs announced in the 55th GST Council Meeting, affecting FMCG, healthcare, and infrastructure.

Simplification of Accumulated ITC Refunds: The New Annexure-B Utility

Discover how the new automated Annexure-B offline utility is streamlining the process of claiming accumulated ITC refunds under GST.

GST on Corporate Guarantees: Decoding the Recent Rulings

Understand the intense legal debate and recent High Court rulings on whether holding companies must pay GST on corporate guarantees provided to subsidiaries without consideration.

Mandatory E-Invoicing: Latest GST Updates for 2025

A comprehensive guide on the expanding scope of e-invoicing under GST, the new turnover limits, and how businesses must adapt to stay compliant.

intermediate 2 min

The GST 2.0 Pricing Trap: Understanding Anti-Profiteering Laws

Why dropping your product's tax rate from 12% to 5% legally forces you to reduce your MRP immediately to avoid heavy anti-profiteering penalties.

The Impact of GST 2.0’s New Tax Slabs on FMCG and Luxury Sectors

A detailed analysis of the sweeping overhaul of the GST structure, replacing old slabs with 5%, 18%, and a new 40% de-merit rate.

advanced 6 min

GST on Director's Remuneration: When Does RCM Apply?

Clear up the confusion regarding GST on salaries and sitting fees paid to company directors. Learn exactly when the Reverse Charge Mechanism (RCM) applies.

GST Implications for E-commerce Sellers in India

A complete guide to GST compliance for businesses selling through e-commerce operators like Amazon, Flipkart, and their own D2C websites.

intermediate 8 min

GST on Freight & Cartage: Forward Charge vs. Reverse Charge

A quick guide to determining the correct GST rate (18% vs 5%) and mechanism (Forward vs Reverse charge) on freight, transportation, and cartage.

intermediate 2 min

GST on Travel Agents & Tour Operators: 2026 ITC Rules

A quick guide on the updated Input Tax Credit (ITC) rules and GST rates applicable to travel agents and tour operators.

Operationalization of the GST Appellate Tribunal (GSTAT)

A look at the long-awaited operationalization of the GST Appellate Tribunal (GSTAT) and how it will reduce High Court litigation and resolve multi-state tax disputes.

The Move to Hard-Lock GST ITC in GSTR-3B: A System-Driven Era

Understand the impending transition that removes manual editing of Input Tax Credit in GSTR-3B, replacing it with the automated Invoice Management System (IMS).

The Reality of GSTR-3B 'Hard Locking' in July 2026

Separate fact from fiction regarding the new GST portal updates. Understand exactly which parts of GSTR-3B are hard-locked and what still requires manual entry.

Mandatory Input Service Distributor (ISD) Compliance: The Big Transition

Prepare for the transition from an optional to a mandatory ISD framework under GST for distributing input tax credit on common services across distinct branch entities.

Treatment of Post-Sale Discounts and Rebates: Section 153B Updates

Explore the legislative changes under Section 153B of the Finance Act 2026, altering how post-sale discounts impact the taxable value under GST.

Supreme Court Decision on Section 16(2)(c) of the GST Act: A Blow to Buyers?

Analysis of the critical Supreme Court ruling upholding Section 16(2)(c), denying Input Tax Credit to buyers if the supplier defaults on tax payment.

The Three-Year Time Bar on Old GST Returns: A Strict Cutoff

A severe compliance shift set for 2026 prevents taxpayers from filing old, pending GST returns after a strict three-year cutoff, permanently locking out late filers.

intermediate 2 min

Can you hold two GST schemes on one PAN? The Composition Rule

Understand the strict GST rules regarding the Composition Scheme. Learn why you cannot mix Regular and Composition schemes across different states on the same PAN.