GST Articles


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.

Posted in GST |   67 Views


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.

Posted in GST  2 comments |   1445 Views


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.

Posted in GST |   2390 Views


Issues in GST Refund of unutilized ITC

  Deepak Bapat    28 February 2024 at 10:07

Some issues in Refund of unutilized ITC

Posted in GST |   1988 Views


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.

Posted in GST  3 comments |   1760 Views


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 

Posted in GST |   1428 Views


Appeals and Review Mechanism under GST

  Ashok Pitroda    22 February 2024 at 12:47

Appeal under any law is an application to a higher authority for a reversal of the decision of a lower authority. Appeals arise when there are any legal disputes. Here, we are discussing appeals under GST law.

Posted in GST  1 comments |   1238 Views


ISD vs Cross Charge: The Budget Twist

  Rovin Kothari    15 February 2024 at 08:46

Since the inception of GST Era, we have been witnessing the confusion in the trade regarding applicability of cross charge and Input Service Distribution (hereinafter referred as "ISD") for the common input services received by taxpayer which will be used by receiving unit as well as distinct person registered under section 25 of the CGST Act, 2017.

Posted in GST  1 comments |   2495 Views


The High Court's Ruling on NCLT's Powers under the IBC regarding GST demands

  CA Aman Rajput    14 February 2024 at 08:47

The Insolvency and Bankruptcy Code of India, enacted in 2016, revolutionized the country's insolvency landscape by providing a consolidated framework for resolving corporate insolvency cases swiftly and efficiently.

Posted in GST |   2721 Views


GST Return Filing Process for e-Commerce operators

  sparsh wadhwa    12 February 2024 at 14:26

GST is a value added tax for the provision of goods and services at every stage of supply chain's distribution and production.

Posted in GST |   4705 Views