Section 2(11) of the CGST Act defines "assessment" as the determination of tax liability under the Act, and it includes self-assessment, re-assessment, provisional assessment, summary assessment, and best judgment assessment.
Supply of service or goods provide to the members by a co-operative society registered under any co-operative law will not come under the provisions of the GST Act. Why? We shall look into the statutory provisions of the law and the Constitution of India.
The GST department issued Show Cause Notices under Section 63 to individuals for failing to comply with GST registration.
Discover key GST return filing changes in GSTR-3B, GSTR-1 & new GSTR-1A with Arjuna & Krishna. Learn how to comply effectively before July 2025 changes.
23 June 2025
329 Views
While certain professions, such as cricket and film, often dominate the public eye, it's the behind-the-scenes talent that truly drives success
In this article, we delve into some of the landmark judgments that have not only clarified the procedural contours of GST recovery but also reinforced the principles of natural justice and taxpayer rights.
Over the past eight years, GST has evolved through policy refinements, digital innovations, and stakeholder feedback, becoming a cornerstone of India's fiscal framework.
In the evolving terrain of the Goods and Services Tax (GST) regime, compliance complexities continue to challenge both taxpayers and administrators. One persist...
GST litigation is avoidable when compliance is clean, transparent, and timely. However, if a notice does land at your doorstep, consider it an opportunity to clarify your tax position-with the support of a Chartered Accountant.
17 June 2025
1565 Views
This article highlights the most common compliance mistakes made by Indian freelancers under the GST law and provides clear guidance on how to ensure lawful compliance.
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CAclubindia
