GST Articles

Understanding Form GSTR-1A: A New Tool for GST Compliance

Abhishek Raja 31 January 2025 at 08:57

This article aims to elucidate the key features and benefits of Form GSTR-1A, guiding taxpayers on how to leverage this new tool effectively.

GST Applicability in the Education Sector: Historical Neglect and Current Implications

Tanishka Vaish 31 January 2025 at 08:56

The research highlights key challenges and proposes recommendations to ensure equitable tax treatment for education services.

Sec 51 of GST Act: Deduction of TDS by Specified Persons

CA. Ashish Singla 28 January 2025 at 08:36

If the recipient of goods or services is covered under the below-mentioned list, then TDS deduction liability will arise in the hands of the recipient

Late Fees on GSTR 9C - Whether Leviable?

Amol Gopal Kabra (CA,CS,DISA) 25 January 2025 at 14:37

Let us discuss the applicability of late fees on the filing of GSTR-9C.

ITC Restrictions Under Section 17(5)(h) of CGST Act: Key Clarifications and Contradictory Judgments

deepak K Gujrati 23 January 2025 at 14:21

UPDATE 17(5)(h) of the CGST Act - GOODS LOST, STOLEN, DESTROYED, WRITTEN OFF OR DISPOSED OF BY WAY OF GIFT OR FREE SAMPLES

Delhi High Court Rules: Grounds of Arrest Must Be Communicated in Writing

CA Naveen Panwar 23 January 2025 at 08:34

In a landmark judgment, the Delhi High Court, in the case of Kshitij Ghildiyal vs. Director General of GST Intelligence, Delhi [W.P. (CRL) No. 3770/2024], has underscored the importance of protecting the rights of individuals during arrest.

Allahabad High Court Quashes GST Demand for Lack of Personal Hearing

CA Naveen Panwar 22 January 2025 at 08:46

In a significant judgment, the Allahabad High Court has set aside a Goods and Services Tax (GST) demand order due to the absence of a personal hearing, reaffirming the principles of natural justice in taxation matters.

Important Changes in GST from 16th January 2025

CA Umesh Sharma 21 January 2025 at 08:43

The recent GST notifications introduce various changes aimed at streamlining compliance and addressing specific sectors. Let's break down the key important notifications point by point.

GST Department using 26AS, AIS & ITR for Verifying Income Tax Data

Ayush 16 January 2025 at 15:41

The GST department is actively monitoring taxpayers income using Form 26AS, AIS, and IT Returns to detect tax evasion which shows a coordinated effort between the GST and Income Tax departments.

GST registration to be cancelled retrospectively? What to reply?

CA Aman Rajput 16 January 2025 at 08:42

The issue regarding ITC, which is claimed on invoices received from the suppliers whose GST registration was retrospectively cancelled, is an important matter that is in question in GST compliance, as indirectly it is attracting double taxation along with interest or penal consequences.