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GST Compliance and Advisory Highlights - March 2025
Updates from GST Network (GSTN)In March 2025, the Goods and Services Tax Network (GSTN) issued several advisories focused on compliance and updates for assessees using the GST portal. Meanwhile, the M...
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GST Amnesty Scheme: Section 128A and Forms SPL-01 & SPL-02
1. Introduction to Section 128ASection 128A of the Central Goods and Services Tax (CGST) Act facilitates an amnesty initiative to help assessees resolve pending GST conflicts by allowing a waiver of i...
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GST TDS Overview on Metal Scrap: Essential Information for Businesses
Introduction to GST TDS on Metal ScrapWith the issuance of Notification No. 25/2024-Central Tax dated October 9, 2024, the Indian government has broadened the scope of GST TDS to encompass transaction...
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Compulsory Input Service Distributor Implementation Starting April 1, 2025
Background of Input Service Distributor (ISD)(i) Historical Context: The concept of the Input Service Distributor (ISD) originated during the service tax regime in 2005 but was not commonly utilized d...
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Compulsory ISD Registration Under GST Effective from April 1, 2025
OverviewThe Government of India has mandated the registration of Input Service Distributors (ISD) under the GST framework starting April 1, 2025. This policy aims to optimize the allocation of Input T...
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SCN Issuance Requires Consideration of Reply to Pre-Consultation Notice: Bombay High Court
Judgment SummaryThe Bombay High Court in the case of FSM Education Pvt Ltd v. Union of India [Writ Petition (L) No. 28229 of 2024, decided on January 21, 2025], determined that issuing a Show Cause No...
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Invalidity of Unsigned and DIN-less GST Orders: Interpretation by Andhra Pradesh High Court
1. Overview of the Landmark RulingThe Andhra Pradesh High Court, in the case of Venlcata Durga Malleswara Traders vs. State of Andhra Pradesh (WPC 4314 OF 2025), has underscored the critical importanc...
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Format of GST SPL-02 Letter for Seeking Amnesty Relief 2024
Overview:The GST SPL-02 letter functions as a formal appeal by assessees within the framework of the GST Amnesty Scheme 2024. It serves to request leniency in interest obligations after the assessees...
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Recent Amendments Impacting the Hospitality Sector in India
OverviewThe hospitality sector in India, particularly hotels and restaurants, has seen significant regulatory updates pursuant to two notifications issued on January 16, 2025. These notifications are...
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GST Registration Non-Compliance Deemed as Intentional Tax Evasion: Verdict by Madras High Court
IntroductionThe Madras High Court has regarded neglect to register under GST as a calculated move to avoid tax obligations. In the case of Annai Angammal Arakkattalai (Pre Mahal) v. Joint Commissioner...
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Compulsory ISD Registration Starting 1st April 2025: Important Changes in GST Provisions
New regulations in the Goods and Services Tax (GST) regime taking effect on April 1, 2025, require all GST-registered entities holding multiple GSTINs under one PAN to register as an Input Service Dis...
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Input Tax Credit (ITC) on Construction of Immovable Properties: Recent Transformations
When it comes to availing the Goods and Services Tax (GST) Input Tax Credit (ITC) on materials or services used in constructing immovable assets for business purposes, many assessees find themselves b...
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Homebuyer Rights in Flat Cancellations: Understanding GST Refunds
1. IntroductionA recent ruling from the Madras High Court in Emerald Haven Realty Developers (Paraniputhur) Pvt. Ltd. v. S.V. Ramesh (2025) TaxCorp(GST) 48503 (HC-MADRAS) examined essential legal prin...
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Recovery of Excess Input Tax Credit Allocated by an Input Service Distributor
OverviewThe role of an Input Service Distributor (ISD) entails the allocation of input tax credit (ITC) based on received invoices within the framework of GST regulations. The ISD is mandated by Secti...
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Is GST Registration Compulsory for Export of Services?
Key Provisions of the GST Law:Persons Obligated to Register (Section 22 CGST Act)Suppliers in states or union territories, excluding special categories, must register if their yearly aggregate turnove...
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Recent Changes in GST Regulations for Hotels and Restaurants
IntroductionOn January 16, 2025, two pivotal notifications were released, significantly impacting the hotel sector in relation to GST compliance. With these changes, effective April 1, 2025, questions...
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In-depth Analysis of Biometric-Based Aadhaar Verification for GST Registration
1. Introduction to Aadhaar-Based Authentication in GSTUnder the provisions of Section 25 of the Central Goods and Services Tax (CGST) Act, 2017, and Rule 8 of the CGST Rules, 2017, every individual ap...
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Year-Long Battle: Delhi High Court Commands Swift GST Refund, Providing Relief to Assesse
Background of the CaseTruth Fashion, a proprietorship under Ms. Sadia, found itself embroiled in a prolonged legal struggle for a GST refund amounting to ₹18,33,000. The appellate authority initially...
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Another Layer of Litigation: An Insight into the GST Amnesty Scheme
1. Introduction to the GST Amnesty ProvisionThe Finance Act, 2024, introduced Section 128A to the CGST Act, beginning November 1, 2024. This regulation is crafted to offer relief from previously impos...
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Kumbh Mela and GST: Navigating the Taxation Landscape of Religious Events
Understanding the Kumbh Mela and Accommodations The Kumbh Mela represents one of the grandest religious congregations globally, taking place every 12 years at four significant locations in India: Alla...