The introduction of the Goods and Services Tax (GST) in India was celebrated as a landmark reform-ushering in the promise of "One Nation, One Tax." But for many taxpayers, professionals, and businesses, this ideal has turned into a recurring nightmare.
If a person gets a notice or statement under Section 73 and is eligible for waiver of interest or penalty or both, they can apply online in FORM GST SPL-01 through the common portal.
If you have received a GST demand, you normally have the option to appeal it. You can wish to appeal against it in the Appellate Tribunal (GSTAT)
In this article, I examine several High Court judgments that reflect a growing judicial recognition of human error within GST compliance, particularly in return filings, Input Tax Credit (ITC) claims, and rectification requests.
The Goods and Services Tax (GST) regime in India represents one of the most significant tax reforms since independence, fundamentally restructuring the indirect tax landscape
The issue of a "Demand Order Without Hearing" under the CGST Act, 2017 is a legal concerns. The taxpayer must be given an opportunity to be heard before issuing any demand.
As GST continues to evolve, the refund process has seen as significant procedural and technological advancements, especially with recent changes in 2025.
The Goods and Services Tax (GST) regime in India, governed by the Central Goods and Services Tax (CGST) Act, 2017, provides mechanisms for compliance and dispute resolution, including relief under Section 128A, introduced via the Finance Act (No. 2), 2024.
The Doctrine of Tax Neutrality is a foundational principle in tax policy that emphasizes that taxation should not distort economic choices or resource allocation.
Manual entry of HSN codes is no longer permitted. Taxpayers must select the appropriate HSN code from a predefined dropdown list.
Certification Course on GSTR-3B Reconciliation with GSTR-2B through AI Tools