GST Articles

Decoding Reverse Charge Mechanism (RCM) Under GST

CA. Bhavik P. Chudasama 14 February 2025 at 09:07

The Reverse Charge Mechanism (RCM) is a crucial aspect of the Goods and Services Tax (GST) framework in India, shifting the tax liability from the supplier to t..

Due Date Calendar February 2025

CS Divesh Goyal 10 February 2025 at 09:37

Due Date Calendar for the m/o February 2025

Latest GST Clarifications: Key Exemptions, Tax Rules & Regularizations from 55th GST Council Meeting

CA Jaydeep Babubhai Vadher 01 February 2025 at 08:49

The Government of India, Ministry of Finance, issued Circular No. 245/02/2025-GST to provide clarifications on the applicability of GST on specific services based on the recommendations of the 55th GST Council meeting held on 21st December 2024.

Understanding Form GSTR-1A: A New Tool for GST Compliance

Abhishek Raja 31 January 2025 at 08:57

This article aims to elucidate the key features and benefits of Form GSTR-1A, guiding taxpayers on how to leverage this new tool effectively.

GST Applicability in the Education Sector: Historical Neglect and Current Implications

Tanishka Vaish 31 January 2025 at 08:56

The research highlights key challenges and proposes recommendations to ensure equitable tax treatment for education services.

Sec 51 of GST Act: Deduction of TDS by Specified Persons

CA. Ashish Singla 28 January 2025 at 08:36

If the recipient of goods or services is covered under the below-mentioned list, then TDS deduction liability will arise in the hands of the recipient

Late Fees on GSTR 9C - Whether Leviable?

Amol Gopal Kabra (CA,CS,DISA) 25 January 2025 at 14:37

Let us discuss the applicability of late fees on the filing of GSTR-9C.

ITC Restrictions Under Section 17(5)(h) of CGST Act: Key Clarifications and Contradictory Judgments

deepak K Gujrati 23 January 2025 at 14:21

UPDATE 17(5)(h) of the CGST Act - GOODS LOST, STOLEN, DESTROYED, WRITTEN OFF OR DISPOSED OF BY WAY OF GIFT OR FREE SAMPLES

Delhi High Court Rules: Grounds of Arrest Must Be Communicated in Writing

CA Naveen Panwar 23 January 2025 at 08:34

In a landmark judgment, the Delhi High Court, in the case of Kshitij Ghildiyal vs. Director General of GST Intelligence, Delhi [W.P. (CRL) No. 3770/2024], has underscored the importance of protecting the rights of individuals during arrest.

Allahabad High Court Quashes GST Demand for Lack of Personal Hearing

CA Naveen Panwar 22 January 2025 at 08:46

In a significant judgment, the Allahabad High Court has set aside a Goods and Services Tax (GST) demand order due to the absence of a personal hearing, reaffirming the principles of natural justice in taxation matters.