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Latest GST Presentations
S.No Title Date Description Actions
1GST Valuation Shift for Tobacco Products: What Changes from 1 Feb 202609-02-2026From 1 February 2026, GST on notified tobacco prod... Read Download
Presentation 09-02-2026
GST Valuation Shift for Tobacco Products: What Changes from 1 Feb 2026

From 1 February 2026, GST on notified tobacco products will be calculated based on Retail Sale Price (RSP), not invoice value.This marks a fundamental shift under Rule 31D, impacting pan masala, tobacco, and cigarettes.Tax liability will now be derived directly from the RSP printed on the pack, irrespective of transaction price.The change also brings relief from Rule 86B cash payment requirements for eligible traders

2Bank Account Frozen Without Notice? What the Law Really Says09-02-2026Sudden bank account freezes under police instructi... Read Download
Presentation 09-02-2026
Bank Account Frozen Without Notice? What the Law Really Says

Sudden bank account freezes under police instructions are causing serious hardship for individuals and businesses.Accounts are often blocked without prior notice, explanation, or clear timelines.The Allahabad High Court has now laid down strict safeguards to prevent arbitrary freezing.This ruling restores balance by protecting citizens while allowing lawful investigation.

3GST Implications of Amalgamation: Registration, Cancellation, and Treatment of Unutilised ITC09-02-2026On January 23, 2006, the Gujarat High Court delive... Read Download
Presentation 09-02-2026
GST Implications of Amalgamation: Registration, Cancellation, and Treatment of Unutilised ITC

On January 23, 2006, the Gujarat High Court delivered a significant ruling in the case of Alstom Transport India Limited. This case tackled a crucial question: Can post-amalgamation activities like transferring ITC via ITC-02 and filing a refund application happen simultaneously? The court dived deep into the legal framework, exploring key aspects like: ✅ When should the transferor’s registration be cancelled? ✅ When must the transferee obtain new registration? ✅ The role of Section 87 in such cases.

4GST First Appeal under Section 107: A Practical Guide09-02-2026This presentation  covers some fundamental as... Read Download
Presentation 09-02-2026
GST First Appeal under Section 107: A Practical Guide

This presentation  covers some fundamental aspects of Writs and appeal. Few basic aspects and case laws has also been discussed in this presentation. 

5GSTAT Appeals: A Practical Guide to the GST Appellate Framework09-02-2026The GSTAT, established under the CGST Act, 2017, s... Read Download
Presentation 09-02-2026
GSTAT Appeals: A Practical Guide to the GST Appellate Framework

The GSTAT, established under the CGST Act, 2017, serves as the second appellate forum for GST matters. This presentation  covers some fundamental aspects of GSTAT and outlines the some fundamental aspects of second appeal.

Total: 5 presentations
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