GST Topic Hubs

GST

Deep-dive hubs on the GST concepts that matter most in compliance and litigation — statutes, leading court judgements, and expert FAQs consolidated for practitioners, students, and tax professionals.

Each hub assembles the relevant CGST / IGST Act and Rules sections, landmark High Court and Supreme Court judgements, and frequently asked questions — so you never have to piece together the picture from scattered sources.

Input Tax Credit under GST (Sections 16 & 17)

Complete guide to Input Tax Credit (ITC) under GST — Section 16 eligibility conditions, Section 17(5) blocked credits, ITC reversal rules (Rule 42/43), 180-day payment rule, and leading High Court rulings. Updated for Finance Act 2024.

9 Sections 8 FAQs Case Laws FAQ Hub

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GST Time of Supply (Sections 12 & 13)

Complete guide to Time of Supply under GST. Section 12 (goods) and Section 13 (services) rules with practical examples, continuous supply, reverse charge scenarios, and leading court rulings. Updated for 2025.

5 Sections 8 FAQs Case Laws FAQ Hub

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When GST Arrest Can Happen (Section 69 & 132)

When can GST arrest happen? Arrest under Section 69 of the CGST Act is possible only for cognizable offences under Section 132 — fake invoices, wrongful ITC above ₹2 cr, tax evasion above ₹5 cr. Covers conditions, bail rights, anticipatory bail & court rulings. Updated for Finance Act 2024.

5 Sections 7 FAQs Case Laws FAQ Hub

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Fake ITC & Bogus Invoice Fraud (Sections 16, 74 & 132)

Complete guide to fake ITC and bogus invoice fraud under GST. Section 74 demand procedure, Section 132 criminal prosecution, ITC reversal mechanism, and leading court rulings on fictitious suppliers. Updated 2025.

5 Sections 7 FAQs Case Laws FAQ Hub

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GST Demand Notice: Section 73 vs 74 vs 74A

Comprehensive comparison of Section 73 (non-fraud), Section 74 (fraud/suppression), and Section 74A (Finance Act 2024 adjudication) under GST — penalty rates, limitation periods, reduced-penalty windows, and leading High Court rulings. Updated for 2024-25.

5 Sections 8 FAQs Case Laws FAQ Hub

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GST Demand & Show-Cause Notice (Sections 73–75)

Complete guide to GST demand and show-cause notice procedure. Section 73 (non-fraud) vs Section 74 (fraud), DRC-01 format, reply strategy, adjudication, penalty reduction windows, and leading court rulings. Updated 2025.

5 Sections 7 FAQs Case Laws FAQ Hub

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GST Appeals under Sections 107 & 112

Complete guide to GST appeals. Section 107 (Appellate Authority), Section 112 (GST Appellate Tribunal), pre-deposit requirements, limitation periods, condonation, and leading High Court rulings on appellate jurisdiction.

5 Sections 7 FAQs Case Laws FAQ Hub

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GST Penalties under Sections 122, 125 & 126

Complete guide to GST penalties. Section 122 (specific offences), Section 125 (general penalty), Section 126 (general disciplines for penalty), penalty reduction principles, and court rulings on penalty imposition and waiver.

5 Sections 7 FAQs Case Laws FAQ Hub

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GST Search & Seizure under Section 67

Complete guide to GST search and seizure powers under Section 67 and summons under Section 70. Officer powers, taxpayer rights, search warrant requirements, seizure of goods and records, and leading court rulings.

5 Sections 7 FAQs Case Laws FAQ Hub

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GST Returns Filing (GSTR-1, GSTR-3B & GSTR-9)

Complete guide to GST returns. GSTR-1 (Section 37), GSTR-3B (Section 39), GSTR-9 annual return (Section 44), due dates, late fees, GSTR-2B reconciliation, and ITC matching. Updated for 2025 compliance.

5 Sections 7 FAQs Case Laws FAQ Hub

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GST Refund under Section 54 (Exporters & Inverted Duty)

Complete guide to GST refund under Section 54. Export refund (zero-rated supplies), inverted duty structure refund, excess cash balance refund, Section 55 refund for specified agencies, and court rulings on refund rejection and interest.

5 Sections 7 FAQs Case Laws FAQ Hub

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Why topic hubs?

GST law is spread across the CGST Act, IGST Act, UTGST Act, GST Rules, Circulars, and thousands of court orders. These hubs aggregate everything on a single concept — so practitioners can understand the full picture without hunting across primary sources. Each hub is kept up-to-date as new judgements are ingested daily.

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GST Topic Hubs

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