Recording: Article Writing Competition 2026

About the Event

Article Writing Competition 2026

Organised by Online Tax Update

Theme: Goods and Services Tax (GST)
Occasion: Commemorating 9 Years of GST

Online Tax Update launched the Article Writing Competition 2026 to provide a platform for professionals, tax experts, government officers, corporate professionals and students to share their knowledge, practical experience and views on GST.

Committee Members

• Adv. Rakesh Chitkara,
• Dr. CMA Anil Sharma,
• K. Srinivasan IRS(C&CE)
• Dr. M. GOVINDARAJAN
• Sri K.L.SETHI
• Adv (CA) Arup Dasgupta

Recognition

As a mark of appreciation, e-Certificates were awarded to participants, while the winners were recognised with cash awards and certificates.

The competition culminated in the Winner Announcement & Awards – Finale, held on 6 September 2026 through Google Meet.

The event also provided for compilation of the submitted articles published on onlinetaxupdate.com.

Sr. no.	Contestant Name	Title of the Article
1	Vijayakumar M.S.	From Fault-Based Demand to a Unified Code: Sections 73, 74 and the New Section 74A of the CGST Act, 2017
2	CA Sukruthi Krishnareddy	Foreign Buyer, FTWZ Delivery – Is the Supply Zero-Rated under GST?
3	Adv. Tanya madhu	ROLE OF ARTIFICIAL INTELLIGENCE IN GST LITIGATION
4	Pradyuman Joshi	GST at Nine: Section 16(2)(c) upheld in Bhandari Scrap Traders – The Debate Is Settled, what about Difficulty?
5	Banupriya S	GST @ 10: Successes, Challenges, and the Road Ahead
6	Adv. (CA) Utkarsh Desai	The Journey of Section 16(2)(c) in light of Contradictory Judgements
7	P ARAVINDHAN	Doctrine of natural Justice in GST Law and practice thereof during the adjudication
8	CA Yash Sharma	Invoice Management System: The Promise and the Price of Implementation
9	Kameswara Rao Mylavarapu	RERA Provisions and GST: Challenges in Joint Development Agreements (JDAs) and Case Law Analysis
10	APURVA PANDEY	Goods and Services Tax (GST): Transforming India’s Indirect Tax System
11	SUSHIL HARSH ADVOCATE	9 year of GST Journey still needs #simpifyGst
12	VASANTH KUMAR J	Is a Time Limit for Claiming ITC under Section 16(4) of the CGST Act, 2017 Necessary?
13	CA B V Lakshmi Malini	Section 16 ITC: From Entitlement to Evidence
14	CS Vinay Kumar G	Section 16(2)(c) and Supplier Default: The Compliance Checklist for Recipients
15	R. Muthukumaran	GST on Rent-Free Use of Commercial Property by Related and Distinct Persons
16	CA Hasmukh Kothari	GST beyond tax collection
17	Karthick Jawahar	GST on Real Estate: Taxability of Construction and Sale of Apartments
18	Tulasi Brindhaa	Section 16(2)(c) of the CGST Act: When the Supplier’s Default Becomes the Recipient’s Risk
19	Zalak Sohilkumar Dalal	Fake ITC and Bogus Billing under GST: From Detection to Prosecution — Evolving Judicial Approach and Due Process
20	Dr. CMA Anamika Shukla	A Study OF Input Tax Credit (ITC) Under GST
21	CA Satish kumar sharma	Disallowance of Input Tax Credit as “Blocked Credit” under Section 17(5) of the CGST Act, 2017
22	ABINAYA S	GOODS AND SERVICE TAX (GST), 2017
23	CA Hunny Munjal	GST on Assignment of Leasehold Rights in Land: Gujarat High Court’s Landmark Ruling Affirmed by the Supreme Court
24	Tanaya Tikadar	About GST
25	GSTP Renu Sharma	GST Refund
26	CA Kiran sisodiya	The Comprehensive Guide to Rectification of Errors Apparent on the Face of the Record
27	Shriram R	Input Service Distributor vs. Cross Charging
28	Adv Sailja Kothari Dhoot	The Goods and Services Tax: Weaving a Continental Economy
29	CA Mamta Chopra	Understanding Blocked Input Tax Credit (ITC) under GST in simplified manner
30	Sreevidhya A	EVALUATING THE PRACTICABILITY OF GST IMPLEMENTATION IN INDIA
31	Prapti Sanghvi	FROM AUDIT TO APPEAL: DEPARTMENTAL AUDIT U/S 65 ,SCN’s U/S 73,74 & 74A AND FIRST APPEAL
32	B Santhosh Roopa	Blocked ITC under GST – Hidden Drain on Business Cash Flow
33	Chellam S	GST AUDIT
34	Rahul Rajan	Goods and Services Tax (GST): A Comprehensive Analysis of Its Structural Architecture, Economic Impact, and Future Evolution
35	Nithya B M	Agency Under GST: LAW BEYOND LABEL
36	CMA Dr. Manpreet Kaur	Beyond the Rate Card: How GST Became India’s Quiet Credit Bureau
37	SHRUTI	Procedure to File an Appeal before the GST Appellate Tribunal
38	Harshitha Sharavanan	MONETIZED INFLUENCE: UNPACKING GST IN THE YOUTUBE ECONOMY

Information of the event – visit https://onlinetaxupdate.com/article-writing-competition-2026/