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GST Articles


Reversal of ITC on High Sea Sales u/s 17(2) of CGST Act

  Udaya Chandran    12 March 2024 at 08:56

High Sea Sales is one kind of sale transactions prevalent in trade practices where the original importer arranges to sell the importing goods to another buyer b..



Navigating the Path to GST Compliance: Essential Documents for Registration

  CMA Sonam Verma    08 March 2024 at 14:59

For GST registration, you need to provide specific documents to establish the identity of the business.



Demystifying ITC Reflection: Asserting the Validity of ITC in GSTR-3B and Beyond

  VIVEK JALAN    06 March 2024 at 14:16

Valid ITC cannot be denied merely due to Reflection in GSTR-3B. Availment of valid ITC in books, GSTR-9 and GSTR-2B is sufficient



GST Composition Scheme: Eligibility, Rules & Features

  Sparsh Wadhwa    04 March 2024 at 13:18

For taxpayers, the Goods and Services Tax (GST) Composition Scheme is an easy-to-understand program. Small taxpayers have the option to pay GST at a fixed rate of turnover and do away with arduous GST requirements.



Section 16 (4): Will Delayed filing of return cost the availability of ITC to Defaulters?

  Rovin Kothari    02 March 2024 at 08:53

Section 16(4) of the CGST Act, 2017 sounds like a nightmare to taxpayers whose Input Tax Credit is disallowed by the Department.



Exemptions Under GST

  Priya    29 February 2024 at 11:01

The Goods and Services Tax, GST is the indirect tax applicable in India on the purchase of goods and services. The GST Council is tasked with the responsibility of recommending to Unions and States on important issues, including the goods and services that are to be exempted from GST.



5 Major issues in Goods and Services Tax (GST)

  Abhishek Raja    28 February 2024 at 14:06

In this article, we will explore five significant problems in GST system.



Issues in GST Refund of unutilized ITC

  Deepak Bapat    28 February 2024 at 10:07

Some issues in Refund of unutilized ITC



GST Refund Process

  Sparsh Wadhwa    27 February 2024 at 08:51

So as to claim a GST refund, the taxpayer has to adhere to certain processes, provide the GST authorities with the appropriate documentation, and make any necessary disclosures.



GST on Post Sale Discounts - First Relief by Madras High Court

  VIVEK JALAN    24 February 2024 at 10:28

The Big Question? Is GST discount a Supply of Services