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..
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.
On 2nd May 2025, CBIC released Instruction No. 04/2025-GST, which introduces a formal grievance redressal mechanism for GST registration applicants.
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.
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.
This article clarifies the non-taxability of lorry hire income under GST, backed by relevant legal provisions, notifications, and case law.
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.
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.
Explore a short analysis of the GST Appellate Tribunal (Procedure) Rules, 2025 - Key highlights and General Framework & Definitions.
'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,
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