GST Articles

Rules are Out: Hope GST Appellate Tribunal Start Soon!

CA Umesh Sharma 29 April 2025 at 08:25

Arjuna asks Krishna about the long-awaited GST Appellate Tribunal (GSTAT) and the struggles faced by taxpayers in resolving disputes. Krishna explains the challenges, recent notifications, and the hope for faster, affordable justice through the soon-to-be operational GSTAT.

GSTAT- Procedural Framework and Legal Provisions Governing GST Appeals

CMA Navneet Kr Jain 26 April 2025 at 08:34

Recently, the government initiated a few actions to ensure the operationalisation of the GSTAT mechanism. Now the Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025 (GSTATPR) have been released.

GST Appellate Tribunal (Procedure) Rules, 2025: Short Analysis

CA Aman Rajput 26 April 2025 at 08:26

Explore a short analysis of the GST Appellate Tribunal (Procedure) Rules, 2025 - Key highlights and General Framework & Definitions.

Consideration in GST

CA Shiwali Dagar 25 April 2025 at 08:30

'Consideration' in relation to supply of goods and services or both to any person, includes any payment made or to be made, whether in money or otherwise and the monetary value of any act or forbearance,

Transaction value is the basis for valuation

CA Shiwali Dagar 24 April 2025 at 08:23

Explore how transaction value serves as the primary basis for valuation under GST law, including key judicial rulings, conditions, and practical implications for businesses

Precautions after GST Registration

Venkatesh Neeli 22 April 2025 at 08:23

The rulers who are one side of the coin has brought GST into the implementation as a Good and Simple Tax from 1/7/2017 by conducting special parliament sessions on the night of 30/6/2017 off-course they are having a sleepless night on that day only.

Getting Late GST Registration? Hope to Get the Same Faster Now

CA Umesh Sharma 22 April 2025 at 08:23

Arjuna (Fictional Character): Krishna, I heard that the Central Board of Indirect Taxes & Customs (CBIC) had issued new Instructions related to GST registra

RCM Under GST Explained: A Complete Guide for Businesses

CA Rahul Mittal 21 April 2025 at 12:19

Reverse Charge Mechanism was first introduced in the Service Tax Law. Now, the Government has incorporated RCM in GST.

No GST Applicable: Transactions Exempt Under Schedule III of CGST Act

CA Shiwali Dagar 18 April 2025 at 08:26

Discover the transactions classified under Schedule III of the CGST Act that are treated neither as supply of goods nor services, including employee services, constitutional duties, funeral services, land sales, and more.

GST Glossary: Meaning of Business, Supply, Deemed Supply and Composite Supply

CA Shiwali Dagar 17 April 2025 at 08:19

(A) Any trade, commerce, manufacture, profession, vocation, adventure, wager, or any other similar activity, whether or not it is for a pecuniary benefit.