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GST Articles


GST Amnesty Scheme

  CA Nitin K. Varshney    28 April 2023 at 16:11

Government announces such amnesty schemes time to time for providing benefits to the taxpayers. Especially to those taxpayers, who have not filed returns in time or they have committed any defaults under GST Laws. It was first come into force in 2018.



How To Tackle Challenges in GST Litigation

  Mitali    28 April 2023 at 13:01

GST litigation refers to legal disputes or cases related to Goods and Services Tax (GST) between taxpayers and the tax authorities. These disputes may arise due to issues such as incorrect tax calculations, improper classification of goods or services, or non-compliance with GST regulations.



Section 27 Of CGST Act 2017: Special Provisions Relating To Casual Taxable Person And Non-Resident Taxable Person

  Harsh Kaushik    27 April 2023 at 17:04

Section 27 of the CGST ACT 2017 talks about special provision relating to grant of GST Registration to Casual Taxable Person and Non-Resident Taxable Person, also covering the provisions which the casual taxable person and non-resident taxable person has to follow.



Difference between GSTR-1 and GSTR-3B

  Ishita Ramani    26 April 2023 at 08:47

Taxpayers file several types of GST returns annually, but this blog will focus on GSTR-1 and GSTR-3B. This article will explore the differences between the two...



Section 19 of CGST Act 2017: Taking ITC in respect of inputs and capital goods sent for job work

  Harsh Kaushik    25 April 2023 at 17:35

Section 19 of the CGST ACT 2017 talks about the availability of input tax credit by the principal in respect of goods sent to the job worker.



Crucial Difference Between Bona Fide Non-Compliance and Mala Fide Non-Compliance

  Abhishek Raja    25 April 2023 at 09:48

Section 129 of Indian GST Laws: The Crucial Difference Between Bona Fide Non-Compliance and Mala Fide Non-Compliance and How it Affects the Action Taken by the Proper Officer?



How to Claim Refund of GST on Cancelled Flat or Real Estate Property by an Unregistered Dealer

  Meghna Jitesh Telisara    25 April 2023 at 08:47

An unregistered buyer who decides to cancel the agreement to purchase a flat can claim GST refund paid by him from the builder or the government depending upon the timeline of the cancellation of such agreement.



Section 18: Availability Of ITC Under Special Circumstances

  Harsh Kaushik    24 April 2023 at 10:12

What does Section 18 say?Section 18 of the CGST ACT 2017 talks about the Input Tax Credit availability under special circumstances such as in case of exempt sup..



All about GST on Ocean Freight

  Keerthana Tadisetty    22 April 2023 at 09:00

Ocean freight is a process through which merchandise goods, cargo and commodities are transported by ships via shipping lines. Over 90% of all the world's trade is carried by sea.



Section 17 of CGST Act 2017: Apportionment of Credit and Blocked Credit

  Harsh Kaushik    20 April 2023 at 10:02

Section 17 of the CGST ACT 2017 talks about Input Tax Credit Apportionment and Blocking of Ineligible GST Credits.