GST Articles

GST Compliance for Freelancers in India: Common Mistakes and How to Avoid Them

CA Varun Gupta 17 June 2025 at 08:48

This article highlights the most common compliance mistakes made by Indian freelancers under the GST law and provides clear guidance on how to ensure lawful compliance.

LUT under GST for Export of Services - Complete Guide to Zero-Rated Supply Compliance, Rule 96A Conditions & RFD-11 Filing

CA Varun Gupta 16 June 2025 at 08:32

This article provides a comprehensive overview of "Export of Services" under the GST regime, with a focus on the legal definition, compliance requirements, and the mechanism of filing Letter of Undertaking (LUT) for exporting without payment of IGST.

Facing a Penalty for Tax Evasion? Know Your Legal Remedies Under GST

Abhishek Raja 14 June 2025 at 08:41

Here is a legal analysis of five crucial decisions delivered by the Allahabad High Court in 2024, offering clarity on when a penalty under Section 129(3) of the CGST Act can be imposed-and more importantly, when it cannot.

Allahabad HC Provides Relief to Trendships in GST Matter Against Commercial Taxes Dept

Affluence Advisory 13 June 2025 at 08:43

Trendships Online Services Private Limited Versus Commissioner Commercial Taxes U.P. At Lucknow And Another [2025 (6) TMI 98- Allahabad High Court]

Don't stop my truck - Let us take you out from The E-way Bill Saga

Gaurav Arya 13 June 2025 at 08:43

Confused about e-way bill compliance, document discrepancies and penalties? This in-depth guide explains why enforcement acts, your rights, remedies and legal insights to handle GST road detentions confidently.

HSN Summary Error while Filing May 2025 GSTR-1

Niyati 11 June 2025 at 17:56

While filling GSTR-1, it has been noticed that many taxpayers facing technical issues while filing GST returns in May mainly due to problems in Table 12 (HSN-wise summary for B2B supplies) and Table 13 reporting.

The Imperative of Reasoned Orders in Tax and Judicial Proceedings: A Constitutional and Jurisprudential Mandate

Abhishek Raja 10 June 2025 at 08:53

The hallmark of judicial propriety lies in reasoned orders. The Indian judiciary, through consistent pronouncements, has emphasized that every order-especially appealable ones-must reflect an application of mind, adherence to principles of natural justice, and transparency in the reasoning process.

Melodic Wisdom For GST Professionals: Insights From Jagjit Singh's Ghazals And Life

Raj Jaggi 09 June 2025 at 11:13

INTRODUCTIONGST professionals can draw inspiration from unexpected sources, including individuals from diverse backgrounds. This article explores the valuable l..

GST Nightmares Every Indian Business Should Know in 2025

Gaurav Arya 07 June 2025 at 10:10

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.

Rule 164 - Procedure and Conditions for Closing Proceedings under Section 128A

Member (Account Deleted) 07 June 2025 at 08:55

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.