https://gstpragyan.in/New GST articles, reference updates and GST Pragyan Desktop releases.en-INMon, 02 Nov 2026 00:00:00 +0530https://gstpragyan.in/whats-newhttps://gstpragyan.in/whats-new#2026-11-02-gst-pragyan-desktop-v1-4-0-on-the-microsoft-storeMon, 02 Nov 2026 00:00:00 +0530Version 1.4.0 of GST Pragyan Desktop is now available on the Microsoft Store. It fixes a number of small bugs and brings a fresh new look: a cleaner, easier-to-use screen layout. The Desktop Tool page now shows screenshots of the Merge, Return Scrutiny, Audit Support, ITC and e-Way Bill workspaces and of the workbooks and ASMT-10 draft they produce.https://gstpragyan.in/whats-newhttps://gstpragyan.in/whats-new#2026-10-28-gst-pragyan-desktop-v1-3-9-on-the-microsoft-storeWed, 28 Oct 2026 00:00:00 +0530Version 1.3.9 of GST Pragyan Desktop is now available on the Microsoft Store. It fixes a number of small bugs and runs faster. The Desktop Tool page now carries release notes for each version.https://gstpragyan.in/whats-newhttps://gstpragyan.in/whats-new#2026-10-26-gst-pragyan-desktop-v1-3-7-on-the-microsoft-storeMon, 26 Oct 2026 00:00:00 +0530Version 1.3.7 brings a cleaner, easier-to-use screen layout; two new checks for the 0.1% merchant-exporter rate (A31 for supplies made at that rate, A32 for purchases at that rate with no export within ninety days), taking the list to 41; an alert when only part of a large GSTR-2B download has been loaded; and better accuracy and speed.https://gstpragyan.in/whats-newhttps://gstpragyan.in/whats-new#2026-10-19-unified-month-wise-due-dates-of-all-major-gst-returns-with-fy-dropdownMon, 19 Oct 2026 00:00:00 +0530Redesigned the GST return due dates reference into a single unified month-wise table covering GSTR-1/IFF, GSTR-3B/PMT-06, CMP-08/GSTR-4, GSTR-5, GSTR-6, GSTR-7, GSTR-8, ITC-04 and GSTR-9/9C from FY 2017-18 to FY 2026-27, complete with a Financial Year dropdown selector and CBIC notification references wherever due dates were extended.https://gstpragyan.in/whats-newhttps://gstpragyan.in/whats-new#2026-10-18-gst-pragyan-desktop-v1-1-0-on-the-microsoft-storeSun, 18 Oct 2026 00:00:00 +0530Version 1.1.0 of GST Pragyan Desktop is now available on the Microsoft Store. It fixes a number of small bugs and runs faster. The Desktop Tool page now carries release notes for each version.https://gstpragyan.in/articles/2026-10-17-section-17-5-blocked-creditshttps://gstpragyan.in/articles/2026-10-17-section-17-5-blocked-creditsSat, 17 Oct 2026 00:00:00 +0530Most of Section 17(5) is applied straight from the invoice. The construction clauses are where the law has moved: the Supreme Court let a building qualify as a plant in Safari Retreats, Parliament reversed that from 1 July 2017 through the Finance Act, 2025, and a GSTAT bench has now applied the amendment to a resort. What survives is the "own account" test, and that is where the argument has gone.https://gstpragyan.in/whats-newhttps://gstpragyan.in/whats-new#2026-10-17-new-article-section-17-5-the-blocked-creditsSat, 17 Oct 2026 00:00:00 +0530A clause-by-clause guide to the blocked credits as they now stand, with the construction clauses in detail: what the Supreme Court decided in Safari Retreats, how the Finance Act, 2025 reversed the plant route from 01.07.2017, the first GSTAT decision on the amended clause, and where the argument on buildings built to sell or let now sits. The provisions index has a new Section 17(5) entry, and the reference table row is corrected.https://gstpragyan.in/whats-newhttps://gstpragyan.in/whats-new#2026-10-17-correction-section-16-4-articleSat, 17 Oct 2026 00:00:00 +0530The article on Section 16(4) said the provision's constitutional validity was the subject of a pending special leave petition. In Safari Retreats (3 October 2024) the Supreme Court held that the challenge to the constitutional validity of Section 16(4), with clauses (c) and (d) of Section 17(5), was not established. The article now says so, and the provisions index records the holding.https://gstpragyan.in/whats-newhttps://gstpragyan.in/whats-new#2026-09-26-rule-86b-calculator-now-works-month-by-month-for-a-yearSat, 26 Sep 2026 00:00:00 +0530The Rule 86B calculator now takes a full financial year, April to March. It applies the ₹50 lakh trigger to each month, tests the cumulative exception in clause (d) on cash paid from April up to and including that month, and gives each month's shortfall as the smaller of the cash needed to meet 1% of that month's tax and the cash needed to take the year-to-date share above 1%.https://gstpragyan.in/articles/2026-09-25-e-way-bill-validity-and-detentionhttps://gstpragyan.in/articles/2026-09-25-e-way-bill-validity-and-detentionFri, 25 Sep 2026 00:00:00 +0530An e-Way Bill is required for most movements of goods above ₹50,000, lasts one day per 200 km counted to midnight, can be extended only in a narrow window, and since January 2025 cannot be raised on a document more than 180 days old or extended beyond 360 days. A movement without a valid one is a detention case under Section 129, where the penalty has been 200% of tax since 2022.https://gstpragyan.in/articles/2026-09-25-gstr-9-9c-late-feehttps://gstpragyan.in/articles/2026-09-25-gstr-9-9c-late-feeFri, 25 Sep 2026 00:00:00 +0530The annual return has had one statutory late fee, one rationalisation by turnover from FY 2022-23, one amnesty for the older years and one relief for GSTR-9C filed late. Since January 2025 the fee runs until both forms are filed, which the portal does not compute on its own.https://gstpragyan.in/articles/2026-09-25-rules-42-43-common-credit-reversalhttps://gstpragyan.in/articles/2026-09-25-rules-42-43-common-credit-reversalFri, 25 Sep 2026 00:00:00 +0530A business with both taxable and exempt supplies keeps only the taxable share of its common credit. Rule 42 does it monthly for inputs and services, with a year-end recalculation that carries interest if the monthly figures were too low. Rule 43 spreads capital goods over sixty months. What counts as exempt turnover is where most of the disputes sit.https://gstpragyan.in/articles/2026-09-25-section-50-rule-88b-gst-interesthttps://gstpragyan.in/articles/2026-09-25-section-50-rule-88b-gst-interestFri, 25 Sep 2026 00:00:00 +0530Interest on a late GSTR-3B runs only on the cash portion, and since July 2024 not on cash that was already in the ledger by the due date. Interest on credit runs only from the date it was utilised, and the ledger balance decides when that was. Each rule came in by a different amendment, and the courts have filled some of the gaps.https://gstpragyan.in/articles/2026-09-25-sections-73-74-74a-168a-limitationhttps://gstpragyan.in/articles/2026-09-25-sections-73-74-74a-168a-limitationFri, 25 Sep 2026 00:00:00 +0530Up to FY 2023-24 a demand runs under Section 73 or 74, with different time limits for fraud and non-fraud cases; from FY 2024-25 Section 74A gives both one timeline. The Section 73 limits for the first three years were stretched under Section 168A, the High Courts have split on whether that was valid, and the Supreme Court has the question. What date applies depends on the year, the section and, for those three years, the outcome before the Supreme Court.https://gstpragyan.in/whats-newhttps://gstpragyan.in/whats-new#2026-09-25-dark-theme-every-provision-entry-now-verifiedFri, 25 Sep 2026 00:00:00 +0530A dark theme that follows the device setting, with a switch in the header that the browser remembers. All five remaining legal-master entries (reverse charge notifications, the 2017 and February 2026 rate notifications and the commencement of Rule 37A) were checked against their sources, so every entry in the provisions index now carries a verification date.https://gstpragyan.in/whats-newhttps://gstpragyan.in/whats-new#2026-09-25-terms-of-use-publishedFri, 25 Sep 2026 00:00:00 +0530Terms of Use for the GST Pragyan website and desktop application, covering reference material, calculators, the desktop application, user responsibility, professional advice, accuracy, availability, intellectual property, data, liability and governing law.https://gstpragyan.in/whats-newhttps://gstpragyan.in/whats-new#2026-09-25-refund-interest-calculator-section-56-and-section-129-in-the-provisionFri, 25 Sep 2026 00:00:00 +0530A calculator for interest on delayed refunds under Section 56 (6%, or 9% for a refund following a final order), counting from the day after 60 days from receipt of the application to the date of credit and excluding the days Rule 94 excludes. Section 56 and Section 129 (detention and release of goods) added to the provisions index.https://gstpragyan.in/whats-newhttps://gstpragyan.in/whats-new#2026-09-25-four-new-calculatorsFri, 25 Sep 2026 00:00:00 +0530Interest on a late GSTR-3B taking account of cash already in the ledger on the due date and each later deposit, shown under both judicial readings and the rule in force from 10.07.2024; interest on reverse charge tax paid late, with the time of supply worked out; Rule 42 monthly reversal; and the pre-deposit for an appeal to the Appellate Authority or the Tribunal, with the 2024 caps and the 2025 penalty-only provisos.https://gstpragyan.in/articles/2026-09-24-rule-37-180-day-itc-reversalhttps://gstpragyan.in/articles/2026-09-24-rule-37-180-day-itc-reversalThu, 24 Sep 2026 00:00:00 +0530Credit on an invoice that is not paid within 180 days has to be paid or reversed, in proportion to the unpaid amount, in a specific GSTR-3B, and it comes back when the supplier is paid. The rule was rewritten in October 2022 and made proportionate in December 2022, and Rule 37A is a different obligation that is often confused with it.https://gstpragyan.in/articles/2026-09-24-rule-86b-one-percent-cashhttps://gstpragyan.in/articles/2026-09-24-rule-86b-one-percent-cashThu, 24 Sep 2026 00:00:00 +0530Above ₹50 lakh of taxable supply in a month, credit may discharge no more than 99% of output tax, unless one of five exceptions applies or the Commissioner lifts the restriction. The trigger, the base and the exceptions each have their own reading, and the cumulative exception in clause (d) removes the rule for most genuine businesses.https://gstpragyan.in/articles/2026-09-24-section-16-4-itc-time-limithttps://gstpragyan.in/articles/2026-09-24-section-16-4-itc-time-limitThu, 24 Sep 2026 00:00:00 +0530The last date to take credit has changed four times since 2017, a debit note now carries its own year, the first four years were rescued retrospectively in 2024, and a revoked registration has its own route. What applies depends on the year of the document and the date the return was filed.https://gstpragyan.in/whats-newhttps://gstpragyan.in/whats-new#2026-09-24-provisions-index-stronger-search-three-new-calculatorsThu, 24 Sep 2026 00:00:00 +0530A new provisions index gives each provision's dated versions, notifications, circulars, status and date last verified, linked to the matching table, calculator, article and desktop check. Search now recognises provisions however they are typed (Section 16(4), s.16(4), Rule 86B) and shows the related pages with each result. New calculators for the Section 16(4) and 16(5) time limit, Rule 86B and the Rule 37 180-day reversal. Every calculator can now download its working paper for Excel or save it as a PDF.https://gstpragyan.in/whats-newhttps://gstpragyan.in/whats-new#2026-09-23-gstr-11-provision-correctedWed, 23 Sep 2026 00:00:00 +0530The due-date table cited Section 39(9) for GSTR-11. GSTR-11 is furnished under Rule 82, the refund route for UIN holders under Section 55, and is not a return under Section 39. The table now reads Section 55; Rule 82, consistent with the note that GSTR-11 carries no late fee under Section 47.https://gstpragyan.in/whats-newhttps://gstpragyan.in/whats-new#2026-09-23-the-39-desktop-checks-publishedWed, 23 Sep 2026 00:00:00 +0530The Desktop Tool page now lists all 39 checks run by GST Pragyan Desktop v1.0.0, grouped by subject, with what each compares, the provision it rests on, and what should be verified before anything is concluded from it.https://gstpragyan.in/whats-newhttps://gstpragyan.in/whats-new#2026-09-23-workbench-homepage-two-new-calculators-about-and-desktop-tool-pagesWed, 23 Sep 2026 00:00:00 +0530The home page now opens with search and task links to the exact table or calculator. New calculators for late fee on a delayed GSTR-9 (including the 2023 amnesty and the 2025 GSTR-9C relief) and for e-Way Bill validity and the extension window. The About page states the publisher, how the reference is sourced, dated and reviewed, and how errors are corrected. The Desktop Tool page reflects the Microsoft Store controlled release. Limitation dates, due dates and annual-return dates are now generated from single data files, so a table and a calculator cannot disagree.https://gstpragyan.in/whats-newhttps://gstpragyan.in/whats-new#2026-09-23-reference-and-calculator-correctionsWed, 23 Sep 2026 00:00:00 +0530GST Reference, late fee reference, calculators and the quick reference corrected: the GSTR-5A late fee position (No. 06/2018-CT was rescinded by No. 13/2018-CT), the GSTR-4 amnesty extension number (No. 22/2023-CT), the State-wise FY 2017-18 annual-return due date and its Section 74 dates, the disputed FY 2020-21 notice date, the 1.5% and 28% rates in the rate history, the CMP-08 due date, and the reverse charge table. The limitation calculator now carries the Section 168A caveat, and the late fee calculator reads the tax period directly.https://gstpragyan.in/whats-newhttps://gstpragyan.in/whats-new#2026-09-22-gst-pragyan-desktop-v1-0-0-on-the-microsoft-storeTue, 22 Sep 2026 00:00:00 +0530First public release of GST Pragyan Desktop, published on the Microsoft Store by GST Pragyan. The application is in a testing phase with a controlled release.https://gstpragyan.in/articles/2026-09-19-reverse-charge-mechanismhttps://gstpragyan.in/articles/2026-09-19-reverse-charge-mechanismSat, 19 Sep 2026 00:00:00 +0530The notified list moved twice in under a year, self-invoicing now has a fixed 30-day clock, and a self-invoice raised late still fixes its own limitation year. None of that is visible from the RCM table alone.https://gstpragyan.in/articles/2026-09-12-gst-changes-april-2026https://gstpragyan.in/articles/2026-09-12-gst-changes-april-2026Sat, 12 Sep 2026 00:00:00 +0530A date-sensitive guide to the GST changes around 1 April 2026, including intermediary services, the GST appellate framework, and the Finance Act amendments to discounts and refunds that were enacted but remained subject to a separate commencement notification.https://gstpragyan.in/whats-newhttps://gstpragyan.in/whats-new#2026-09-12-workbench-redesignSat, 12 Sep 2026 00:00:00 +0530Navigation, search, calculator working papers, mobile layouts, printable reference tables and the Desktop Tool presentation were expanded.https://gstpragyan.in/articles/2026-09-03-rate-rationalisationhttps://gstpragyan.in/articles/2026-09-03-rate-rationalisationThu, 03 Sep 2026 00:00:00 +0530Twelve and twenty-eight per cent are gone, forty per cent is not a standard rate, tobacco kept its old rate for four months longer than everything else, and a supply that straddles either change date is not settled by its invoice date.https://gstpragyan.in/whats-newhttps://gstpragyan.in/whats-new#2026-08-16-privacy-and-site-structure-reviewSun, 16 Aug 2026 00:00:00 +0530Privacy language, system fonts, local asset handling and the common navigation were reviewed.