GST
Articles & Guides
Expert insights on GST from practising Chartered Accountants — plain language, actionable advice.
Sections 54-58 CGST — GST Refund (Export, Inverted Duty, Excess Payment)
GST refund. Complete guide under GST law. Updated March 2026.
Sections 73-74 CGST — Demands, SCN, and Recovery (With vs Without Fraud)
Section 73 demand without fraud. Complete guide under GST law. Updated March 2026.
Sections 107-112 CGST — GST Appeals (First Appeal, Tribunal, High Court)
GST appeal. Complete guide under GST law. Updated March 2026.
Sections 122-138 CGST — Penalties, Prosecution, and Arrest Provisions
GST penalties. Complete guide under GST law. Updated March 2026.
Sections 1-2 CGST Act 2017 — Definitions (130+ Key Terms Explained)
CGST Act Section 2 definitions. Complete guide under GST law. Updated March 2026.
Section 7 CGST Act 2017 — Scope of Supply (The Most Critical Provision in GST)
Section 7 CGST scope of supply. Complete guide under GST law. Updated March 2026.
Section 9 CGST Act 2017 — Levy and Collection of CGST (Charging Section)
Section 9 CGST levy. Complete guide under GST law. Updated March 2026.
Section 10 CGST Act 2017 — Composition Scheme (1% Tax, Simplified Compliance)
Section 10 composition scheme. Complete guide under GST law. Updated March 2026.
Section 11 CGST Act 2017 — Power to Exempt from GST (Exemption Notifications)
Section 11 CGST exemption. Complete guide under GST law. Updated March 2026.
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