GST Articles

Practical issues in implementing the recent changes in food industry

Posted by Nilesh Mahajan 31 August 2022 4973 Views

In this backdrop, we have tried to summarize the applicability of required declarations along with the exceptions under the LMA law, in both words as well as in a flow chart for a better understanding

Guidelines For Arrest & Bail for Offences under CGST Act 2017

Posted by Kusum Gandhi 31 August 2022 3151 Views

After examining judgment of Hon'ble Supreme Court of India in Siddharth vs The State of U.P. Criminal Appeal No. 838 of 2021, arising out of SLP (Crl.) No. 544'2/2021, Board issued guidelines with respect to arrest under CGST Act, 2017. & Other legacy laws vide Instruction No. 02/2022-23.

Is GST not a simple tax?

Posted by CA Sudhir Halakhandi 30 August 2022 4287 Views

It has been a long time since GST was implemented in India and now the question is asked many times, is GST really a simple Tax? If we look at this question in another way, then the real meaning of this question is- "Is GST not a simple Tax?"

Understanding of applicability of e-invoicing

Posted by Nilesh Mahajan 29 August 2022 9345 Views

Understanding of e-invoicing provisions

"Handi" of Arrest in GST smashed by CBIC

Posted by CA Umesh Sharma 22 August 2022 3890 Views

On 17th August 2022 Instruction No. 02/2022-23 was issued following the judgement of the Supreme Court in Siddharth v. The State of Uttar Pradesh and Amr, with respect to arrest and bail. The Guidelines has also added that arrest should not be made in cases where is difference in interpretation of law.

Decoding ITC under GST: Eligibility and conditions with examples

Posted by Shruti 22 August 2022 6190 Views

Section 16: Eligibility and conditions for taking ITCWhat is the Eligibility Criteria?Every registered person shall be entitled to take credit of input tax char...

ITC reversal in case of supplier found bogus or non existent

Posted by CS Advocate Abhishek Goyal 22 August 2022 13334 Views

Even after completing 5 years, one gets the feeling that GST is still an evolving law. Lot many changes are taking place with almost every GST council meeting. There are still some burning issues which are yet to be ironed out and decisively settled. These burning issues have been a bone of contention between department and the tax payers.