GST Articles


Blocked Credit in GST

  CA Shiwali Dagarpro badge    06 May 2025 at 08:28

Blocked Credit in GST Section 17(5)(a)Section 17(5)(a) of the Central Goods and Services Tax (CGST) Act, 2017, outlines specific scenarios where Input Tax Credi..



GST Revenue at All-Time High - A Genuine Growth or a Systematic Loot of Honest Taxpayers?

  CA Digant Shah    05 May 2025 at 08:28

As a tax professional witnessing ground realities daily, here's why the so-called "GST success story" may be less about growth and more about enforcing revenue through manipulation and fear.



GST Registration Just Got Easier: New Grievance Redressal Mechanism Introduced

  CA. Bhavik P. Chudasama    03 May 2025 at 14:07

On 2nd May 2025, CBIC released Instruction No. 04/2025-GST, which introduces a formal grievance redressal mechanism for GST registration applicants.



Place of Supply under GST: A Complete Guide

  CA Shiwali Dagarpro badge    03 May 2025 at 08:30

Understand the concept of Place of Supply under GST and its crucial role in determining whether a transaction is intra-state or inter-state, impacting the applicability of CGST, SGST, or IGST. Learn about key provisions under Sections 7 to 13 of the IGST Act, 2017.



Simplified Taxation for Small Businesses: Understanding the Composition Scheme under CGST Act, 2017

  CA.Sangam Aggarwalpro badge    02 May 2025 at 08:35

Under the CGST Act, 2017, businesses are required to obtain GST registration once their aggregate turnover exceeds the prescribed threshold limits - Rs. 40,00,000 for suppliers of goods and Rs. 20,00,000 for providers of services.



Non-Taxability of Lorry Hire Income Under GST

  Member (Account Deleted)    01 May 2025 at 08:40

This article clarifies the non-taxability of lorry hire income under GST, backed by relevant legal provisions, notifications, and case law.



Rules are Out: Hope GST Appellate Tribunal Start Soon!

  CA Umesh Sharmapro badge    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 Dagarpro badge    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,