GST Articles

Navigating the Complexities of Outward Secondment Arrangements in India: Tax and GST Implications

CA. Shivam Agrawal 20 March 2025 at 08:35

In this article, we will explore the tax and GST implications of outward secondment arrangements in India, with a focus on Service Permanent Establishment (PE) and Fees for Technical Services (FTS), and examine how these implications are influenced by the provisions of DTAAs between India and other countries.

GST Applicability on SEZ Transactions

CA Akshay Hiregange 13 March 2025 at 08:35

Understand the GST applicability on SEZ transactions, including exemptions, compliance requirements and recent updates for businesses operating in Special Economic Zones

Mandatory ISD Compliance Under GST from April 1, 2025: A Complete Guide for Businesses

CA Mayank Wadhera 11 March 2025 at 08:44

With Notification No. 16/2024-Central Tax (dated August 6, 2024), the Indian government has made the Input Service Distributor (ISD) framework mandatory, effective from April 1, 2025

Invoice Management System (IMS)

CA Akshay Hiregange 10 March 2025 at 16:16

GST was introduced 8 years ago with an intention to simplify the business activities in India. Government and CBIC are now coming up with multiple mechanisms to facilitate the taxpayers with smooth compliance of law.

GST Compliance Checklist for FY 2024-25: Key Activities to Complete Before March 2025

Bimal Jain 10 March 2025 at 10:24

Activities to be Undertaken for GST Compliances of FY 2024-25 in March 2025

Types of GST Registration in India

CA Daljinder Singh 05 March 2025 at 08:28

Understanding the different types of GST registration is crucial for businesses to comply with tax regulations and benefit from various schemes.

Plotted development done for landlords under JDA and GST

CA Roopa Nayak 01 March 2025 at 10:11

BackgroundFrom the inception of GST, there has been confusion with regards to GST applicability on the development and sale of plots.To give a background to thi..

Rule 86B of CGST Rules 2017

CA Puspendra Jain 01 March 2025 at 08:38

The implementation of Rule 86B within India's Goods and Services Tax (GST) framework, which aims to curtail fraudulent input tax credit (ITC) claims by necessitating certain taxpayers to remit 1% of their output tax liability in cash

Missed Filing GSTR-9 or GSTR-9C for the Financial Years 2017 to 2023

CA Varun Gupta 27 February 2025 at 08:40

As per Notification No. 8/2025, the CBIC is offering a waiver of late fees for delayed GSTR-9C filings, provided the forms are submitted by March 31, 2025.