Pooja Jain

About the author

GST Input Service Distributor (ISD): Key Clarifications on Registration and ITC Distribution CBIC Circular No. 260/06/2026-GST dated 26 October 2026

Businesses operating through multiple offices, branches or distinct persons often receive common input service invoices at one location even though the services relate to...

GST Appeal Pre-Deposit: Key Clarifications on Disputed Tax, Refund and Demand CBIC Circular No. 259/05/2026

This article explains the key clarifications contained in the text provided for CBIC Circular No. 259/05/2026-GST dated 26 October 2026, concerning pre-deposit requirements under...

GST Registration Guidelines 2026: Documents, Processing Time and Consent Letter Format

GST registration is an important compliance requirement for businesses liable to register under the Goods and Services Tax law. Incomplete information, inconsistent documents and...

GST Circular 258/05/2026: New Guidelines for SCN, Adjudication Orders and Appeal Proceedings

Introduction Under GST, a taxpayer may have to go through several legal procedures, beginning with the issuance of a Show Cause Notice (SCN) and continuing...

57th GST Council Meeting: Key Recommendations on Registration, Refunds, ITC and GST Compliance

57th GST Council Meeting: Key Recommendations on Registration, Refunds, ITC and GST Compliance The 57th GST Council Meeting was held on 8 October 2026 in...

GST 180 Days Creditor Rule: ITC Reversal, Interest & Book Adjustment

GST 180 Days Creditor Rule: ITC Reversal, Interest & Book Adjustment Download Auto calculation of 180 days Credit Reversal Excel  sheet link is below Are you...

GSTR-3B Interest Re-computation: How to Use the RE-COMPUTE INTEREST Option

GSTR-3B Interest Re-computation: How to Use the RE-COMPUTE INTEREST Option If the interest calculated in GSTR-3B appears incorrect, taxpayers can use the RE-COMPUTE INTEREST option...

Section 16 of the CGST Act, 2017: Complete Guide to Input Tax Credit Eligibility and Conditions

Input Tax Credit (ITC) is one of the most important features of the GST system. It allows a registered taxpayer to set off eligible...

Delhi High Court Clarifies Applicability of 10% Pre-Deposit in GST Penalty Appeals

Case Name: Gaurav Jain & Anr. v. Joint Commissioner (Appeals-II), CGST Delhi Zone & Anr. Court: Delhi High Court Judgment Date: 31 July 2025 The Delhi High...

Supreme Court Upholds Section 16(2)(c) of the CGST Act: ITC Depends on Supplier’s Tax Payment

The Supreme Court has upheld the constitutional validity of Section 16(2)(c) of the CGST Act, 2017, reaffirming that Input Tax Credit (ITC) is available...

GST Search and Seizure under Section 67 of CGST Act: Complete Legal Guide for Businesses updated 2026

GST Search and Seizure under Section 67 of the CGST Act: A Practical Legal Guide for Businesses Introduction Section 67 of the Central Goods and Services...

Can Recipient ITC Be Denied if Supplier Becomes a GST Defaulter 2026

A supplier's GST default is one of the most common reasons for Input Tax Credit (ITC) disputes. While GST law prescribes certain conditions for...
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