GST Articles

Choosing Between the Composition and Regular Schemes under GST: A Comprehensive Guide

CA Narender Yarragorla 29 March 2025 at 08:31

GST is a pivotal tax reform in India, streamlining indirect taxation for businesses across sectors. One of the fundamental decisions every registered taxpayer must make is choosing between the Composition Scheme and the Regular Scheme.

Important Things from GST Aspect to Remember this March 2025 ending!

CA Umesh Sharma 25 March 2025 at 08:27

This week marks the end of the financial year 2024-25. The taxpayers are curious as to what shall be done before this year end to better prepare for the new financial year 2025-26.

Challenges in GST Adjudication: A Call for Reform

CS Advocate Abhishek Goyal 22 March 2025 at 08:34

To me, the adjudication process under GST, apart from the prolonged non-constitution of the GST Appellate Tribunal (GSTAT), remains one of the most prominent yet disappointing aspects of the tax regime.

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..