GST

IntroductionThe Goods and Services Tax (GST) has significantly transformed India's indirect tax structure. A pivotal feature distinguishing modern GST from previous systems like VAT and service tax is...

Background of ISD in Indiai) Historical PerspectiveInput Service Distribution, commonly referred to as ISD, is not a new phenomenon in India. It traces its roots back to the era of Service Tax. Under...

1. IntroductionThe delay in filing appeals under the Goods and Services Tax (GST) framework has been a point of contention, especially when the physical order copy is not served to the assessee. This...

1. Introduction to New Reporting RequirementsGSTN released an advisory on January 9, 2025, detailing new protocols for reporting HSN Codes in Table 12 of the GSTR-1 and 1A forms, effective from the Ja...

Understanding GST NoticesIn the ambit of GST Law, a GST Notice serves as an official communication to an assessee by GST authorities, highlighting inconsistencies or discrepancies noticed in the tax c...

Overview: According to Section 61 of the CGST Act, 2017, GST officials examine filed returns to pinpoint mismatches, often focusing on differences between Input Tax Credit (ITC) claimed in GSTR-3B and...

IntroductionM/s. Be Bold & Confident Careers Private Limited, based in Sangrur, Punjab, encountered legal repercussions due to errors in their board report's disclosure of conducted meetings. A compla...

Issuing a Combined Show Cause Notice for Multiple Assessment YearsThe GST Department's approach of issuing a single Show Cause Notice (SCN) for multiple assessment years has stirred substantial legal...

1. OverviewIn a crucial verdict by the Kerala High Court in WP(C) No. 33659 of 2024, Haries Muhammed submitted a writ petition challenging the issuance of a unified show cause notice pursuant to Secti...

Significant GST Updates Effective from January and April 2025An important series of notifications were rolled out by the GST department, effective from 16th January 2025, with additional changes takin...

Overview of GST Rates on Restaurant ServicesThe GST framework for restaurant services is detailed in Notification No. 17/2017-Central Tax (Rate). Recently, the Central Government has revised the defin...

1. Economic Context and Policy TrajectoryAs India approaches the announcement of its Union Budget on February 1, 2025, key economic indicators highlight pressing challenges: a 1.3% decline in GDP grow...

Introduction to Recent Amendments in ITC ProvisionsSections 16(5) and 16(6) of the CGST Act, 2017, introduced by Finance (No.2)Act, 2024, bring significant changes in determining the eligibility for I...

IntroductionThe framework of the Central Goods and Services Tax (CGST) Act mandates that every assessee must calculate and pay taxes on goods and services provided, according to the relevant legal pro...

1. Introduction to GST Amnesty Provisions The GST Act offers specific relief in two main situations related to Section 16(4): late claims of Input Tax Credit (ITC) for the financial years 2017–2021, f...

OverviewIn accordance with Notification No. 78/2020-Central Tax, effective from January 2025, all assessees are required to report Harmonized System of Nomenclature (HSN) codes in Table 12 of GSTR-1/1...

IntroductionThe Electronic Credit Reversal and Reclaimed Statement is designed to report those transactions appearing in GSTR-2B but absent in the financial books of accounts. These transactions are d...

IntroductionThe Allahabad High Court, in its ruling for Chandani Tent Traders v. State of U.P. [WRIT TAX NO. 1084/2024 dated July 23, 2024], emphasized that issuing an order without granting a hearing...

1 OverviewThe Gujarat High Court recently delivered a significant judgment concerning the applicability of GST on leasehold rights. The court determined that the transfer of such rights is not liable...

1. IntroductionThe Central Board of Indirect Taxes and Customs (CBIC) has introduced important amendments to the deadlines applicable for the submission of Goods and Services Tax (GST) returns. These...