GST Articles

Your UPI, Your GST Trap? Dept Uses Transaction Data for Compliance!

Rashmi 22 July 2025 at 08:47

The Karnataka State GST Department has clarified that GST registration is mandatory for all traders whose aggregate turnover exceeds the threshold limit, irrespective of the mode of payment - UPI, cash, bank transfer or others.

Cross-State ITC Transfer Allowed Post-Amalgamation: A Landmark GST Verdict

Srishti 21 July 2025 at 08:42

In a landmark ruling, the Bombay High Court allowed cross-state transfer of Input Tax Credit (ITC) post-amalgamation, stating there’s no legal bar under GST law. The court directed GSTN and the GST Council to fix technical glitches and enable seamless credit flow across states.

Madras High Court Sets Aside GST Assessment Order Over Improper Service of SCN

CA Harshit Goyal 21 July 2025 at 08:38

The Madras High Court has ruled that merely uploading a show cause notice (SCN) on the GST portal without serving it through other prescribed modes is insufficient. The court set aside the assessment order due to lack of proper service.

Is GST Mandatory for Private Limited & LLP Companies? The Truth No One Tells You!

CA Ruby Bansal 18 July 2025 at 11:35

While some banks may insist on a GST number for opening a current account, GST registration is not mandatory at the start for LLPs, Private Limited or Limited companies unless turnover exceeds prescribed thresholds.

Assessments under GST

CA Prateek 18 July 2025 at 08:39

This article aims to provide a simple and practical understanding of the different types of assessments under GST. This article will cover the types of assessments, their legal provisions and the situations in which they apply.

Critical Legal Role of DIN under GST: CBIC Circulars, Compliance Requirements & Clarification on DIN vs RFN

CA Varun Gupta 17 July 2025 at 08:39

This article provides a comprehensive and chronological analysis of the DIN framework-from its inception through Circular No. 122/41/2019-GST to the most recent clarification under Circular No. 249/06/2025-GST.

GST Tax Demand and Penalty Issued to Bajaj Consumer Care Ltd

Mitali 10 July 2025 at 17:44

Bajaj Consumer Care Ltd. is an Indian company known for manufacturing and selling personal care products, particularly hair care products.

Mandatory Virtual Personal Hearings under Delhi, Natural Justice & Compliance under Sections 75(4), 107(8) and 126(3)

CA Varun Gupta 10 July 2025 at 08:29

1. Legislative Background and ObjectivesThe Delhi GST Department has recently taken a significant step forward in ensuring procedural fairness and digital compl..

Landmark Summer Judgements that cools up the GST Law

Sambhav Bedi 09 July 2025 at 08:40

Discover how recent landmark High Court judgments are shaping India's GST law providing relief to honest taxpayers, clarifying ITC eligibility, refund rights and penalty provisions. A tribute to the judiciary's vital role in making GST more business-friendly.