GST Articles

The Judicial Stand Against Vague Show Cause Notices in Indian GST Law: A Comprehensive Analysis of Precedential Rulings

Abhishek Raja 04 June 2025 at 08:36

The Goods and Services Tax (GST) regime in India represents one of the most significant tax reforms since independence, fundamentally restructuring the indirect tax landscape

Demand Order Raised Without Hearing? Isn't it Voidable

Niyati 03 June 2025 at 16:36

The issue of a "Demand Order Without Hearing" under the CGST Act, 2017 is a legal concerns. The taxpayer must be given an opportunity to be heard before issuing any demand.

GST Refunds as per CGST Act, 2017: Procedures, Importance, Recent Updates and Practical Insights

Tanishka Vaish 03 June 2025 at 15:08

As GST continues to evolve, the refund process has seen as significant procedural and technological advancements, especially with recent changes in 2025.

Navigating GST Challenges: Unsigned Orders, Refunds and Strategic Dispute Resolution

Ajay 03 June 2025 at 08:40

The Goods and Services Tax (GST) regime in India, governed by the Central Goods and Services Tax (CGST) Act, 2017, provides mechanisms for compliance and dispute resolution, including relief under Section 128A, introduced via the Finance Act (No. 2), 2024.

Concept of Tax Neutrality Doctrine

AMIT RAGHAV 02 June 2025 at 08:44

The Doctrine of Tax Neutrality is a foundational principle in tax policy that emphasizes that taxation should not distort economic choices or resource allocation.

The HSN reporting changes in Table-12 of GSTR-1

Ram Avtar Singh 30 May 2025 at 08:49

Manual entry of HSN codes is no longer permitted. Taxpayers must select the appropriate HSN code from a predefined dropdown list.

B2C HSN Summary Table Added in GSTR-1

Mitali 28 May 2025 at 15:57

B2B and B2C transactions are required to be reported separately starting from the May 2025 tax period (filing due in June 2025).

Demystifying GST on E-Commerce: What Every Seller and Operator Must Know

Mohd Muaz Malik 27 May 2025 at 08:40

This article delves into the legal provisions, latest notifications, and practical aspects governing GST on e-commerce transactions, offering a comprehensive guide for sellers and operators alike.