GST Articles


Appeals and Review Mechanism under GST

  Ashok Pitroda    22 February 2024 at 12:47

Appeal under any law is an application to a higher authority for a reversal of the decision of a lower authority. Appeals arise when there are any legal disputes. Here, we are discussing appeals under GST law.

Posted in GST  1 comments |   950 Views


ISD vs Cross Charge: The Budget Twist

  Rovin Kothari    15 February 2024 at 08:46

Since the inception of GST Era, we have been witnessing the confusion in the trade regarding applicability of cross charge and Input Service Distribution (hereinafter referred as "ISD") for the common input services received by taxpayer which will be used by receiving unit as well as distinct person registered under section 25 of the CGST Act, 2017.

Posted in GST  1 comments |   2417 Views


The High Court's Ruling on NCLT's Powers under the IBC regarding GST demands

  CA Aman Rajput    14 February 2024 at 08:47

The Insolvency and Bankruptcy Code of India, enacted in 2016, revolutionized the country's insolvency landscape by providing a consolidated framework for resolving corporate insolvency cases swiftly and efficiently.

Posted in GST |   2653 Views


GST Return Filing Process for e-Commerce operators

  sparsh wadhwa    12 February 2024 at 14:26

GST is a value added tax for the provision of goods and services at every stage of supply chain's distribution and production.

Posted in GST |   4598 Views


Provisions related to Appellate Proceedings under GST

  CA.Sangam Aggarwal    12 February 2024 at 08:48

Filing a GST appeal before Appellate Authorities is a crucial step for taxpayers seeking resolution on disputed tax matters.

Posted in GST |   3174 Views


Understanding the Impact of E-Way Bill Timing: No GST Penalty Amidst Detention and Seizure of Goods

  VIVEK JALAN    12 February 2024 at 08:48

In this backdrop we are discussing, E-Way bill detention cases which are being handled by Industry as well as by consultants on a regular basis.

Posted in GST |   2541 Views


Resolving Input Tax Credit Discrepancies under GST

  CA Aman Rajput    10 February 2024 at 12:39

In a recent judgment by the Kerala High Court in the case of Kochi Medicals v. State Tax Officer, the court addressed the issue of mismatch between GST returns filed by a petitioner and the corresponding input tax credit available, highlighting the complexities faced by taxpayers during the initial stages of GST implementation.

Posted in GST |   4099 Views


Provisions of Anti-Profiteering are constitutionally valid

  Bimal Jain    09 February 2024 at 17:18

When GST was introduced in the Country, the Government ensures either a reduction in GST rates and/ or allowed GST credit, which was not available in the pre-GST regime on various Goods or Services and wanted corresponding benefits as allowed to the Companies by forgone revenues on above account should be passed to the consumers.

Posted in GST |   979 Views


SCNs for FY 17-18 and 18-19 remain valid; Issuance allowed u/s 74

  VIVEK JALAN    08 February 2024 at 14:01

SCNs for FY 17-18 and 18-19 are still not time-barred. All SCNs can be issued u/s 74

Posted in GST |   6575 Views


Decoding Natural Justice in GST Cases

  VIVEK JALAN    07 February 2024 at 08:40

Section 75 of The CGST Act 2017 is a Code in Itself for invocation of Natural Justice in GST Cases

Posted in GST |   3659 Views