This article provides a comprehensive overview of "Export of Services" under the GST regime, with a focus on the legal definition, compliance requirements, and the mechanism of filing Letter of Undertaking (LUT) for exporting without payment of IGST.
Here is a legal analysis of five crucial decisions delivered by the Allahabad High Court in 2024, offering clarity on when a penalty under Section 129(3) of the CGST Act can be imposed-and more importantly, when it cannot.
Trendships Online Services Private Limited Versus Commissioner Commercial Taxes U.P. At Lucknow And Another [2025 (6) TMI 98- Allahabad High Court]
Confused about e-way bill compliance, document discrepancies and penalties? This in-depth guide explains why enforcement acts, your rights, remedies and legal insights to handle GST road detentions confidently.
While filling GSTR-1, it has been noticed that many taxpayers facing technical issues while filing GST returns in May mainly due to problems in Table 12 (HSN-wise summary for B2B supplies) and Table 13 reporting.
The hallmark of judicial propriety lies in reasoned orders. The Indian judiciary, through consistent pronouncements, has emphasized that every order-especially appealable ones-must reflect an application of mind, adherence to principles of natural justice, and transparency in the reasoning process.
INTRODUCTIONGST professionals can draw inspiration from unexpected sources, including individuals from diverse backgrounds. This article explores the valuable l..
The introduction of the Goods and Services Tax (GST) in India was celebrated as a landmark reform-ushering in the promise of "One Nation, One Tax." But for many taxpayers, professionals, and businesses, this ideal has turned into a recurring nightmare.
If a person gets a notice or statement under Section 73 and is eligible for waiver of interest or penalty or both, they can apply online in FORM GST SPL-01 through the common portal.
If you have received a GST demand, you normally have the option to appeal it. You can wish to appeal against it in the Appellate Tribunal (GSTAT)
Certification Course on GSTR-3B Reconciliation with GSTR-2B through AI Tools