GST

1. Evaluating if GST Summons Serve as a Legal Defense Against Concurrent Administrative ActionsIntroductionThe government introduced Section 6(2)(b) of the CGST/SGST Act (“Act”) to curb duplicate or s...

1. IntroductionGift cards and vouchers are undeniably popular, but behind the scenes, businesses and individuals ponder a critical question: When does GST apply to these delightful tokens? With comple...

The Union Budget for 2025 has been unveiled against the backdrop of India’s determined growth trajectory and inclusive development. The budget outlines a strategic pathway using four critical engines:...

1. Apex Court's Pivotal Decision: The Misapplication of GST Laws on Employees and the Breadth of CGST Act’s Section 122(1A)Overview: The Supreme Court of India reinforced a decision by the Bombay High...

The Goods and Services Tax Network (GSTN) is constantly evolving its return filing processes to aid assessees and reduce manual errors. As part of these enhancements, the GST Portal now includes a pre...

1. Inclusion of Inter-State Reverse Charge Mechanisms under Input Service Distributor (ISD)1.1 ISD Definition UpdatesAs per Clause 116, an amendment to Section 2(61) of the Central Goods and Services...

IntroductionOn February 1, 2025, the Union Budget introduced a pivotal retrospection to India's tax regime, notably affecting Section 17(5)(d) of the Central Goods and Services Tax (CGST) Act. This am...

OverviewWithin the framework of the Goods and Services Tax (GST), enterprises must submit GSTR-9 (Annual Return) and, if applicable, GSTR-9C (Reconciliation Statement). According to Section 47 of the...

GST Application via CGST Act 2017 and IGST Act 2017Main Provisions: (i) Section 1 under the CGST Act 2017 enforces its scope across the entire nation of India. (ii) The IGST Act 2017, under Section 2(...

Overview: Under Section 51 of the GST Act, certain specified entities are obligated to deduct Tax Deducted at Source (TDS) on payments for goods or services when specific conditions are satisfied. The...

Comprehensive Overview of Credit Note Modifications as Suggested by the 55th GST Council Meeting under GST Law, 2017In summary, the 55th GST Council Meeting has proposed several amendments concerning...

Understanding the Case BackgroundThe Gujarat High Court deliberated on the matter concerning the classification of the assignment of leasehold rights in industrial plots as a taxable service under the...

The Andhra Pradesh High Court has established a mandate in the case Subodh Enterprises v. Union of India [WP No. 10343 of 2024, dated August 05, 2024], whereby the Central GST Department is required t...

This article offers a detailed examination of Section 70 of the Central Goods and Services Tax Act, 2017, discussing its implementation, the authority it grants, and the specific circumstances in whic...

Overview of Input Tax Credit (ITC) in the GST FrameworkUnder the GST umbrella, Input Tax Credit (ITC) plays a pivotal role. Since the implementation of the GST Act in 2017, the criteria for availing I...

IntroductionGST Framework: The GST legislation embodies the principle of “One Nation, One Tax, and One Market,” integrating multiple taxes into a singular system, categorized based on the place of sup...

Input Tax Credit under Section 16(2)(c)1. Interpretation of Section 16(2)(c) of the CGST/AGST Act, 2017Under Section 16(2)(c), it is mandated that the tax levied on such supply has been paid to the Go...

Income Tax ObligationsTDS/TCS Payments: Assessees must deposit tax deducted or collected at source for January 2025 by February 7, 2025. The government offices must remit such taxes on the same day wi...

OverviewJanuary 2025 witnessed crucial updates from the GST Network (GSTN) aimed at streamlining compliance procedures and ensuring efficient operations for assessees. Noteworthy enhancements include...

Overview: Since its implementation in July 2017, the Goods and Services Tax (GST) relating to restaurant services has seen substantial modifications. Initially, the rates depended on factors such as t...