In this article, I examine several High Court judgments that reflect a growing judicial recognition of human error within GST compliance, particularly in return filings, Input Tax Credit (ITC) claims, and rectification requests.
The Goods and Services Tax (GST) regime in India represents one of the most significant tax reforms since independence, fundamentally restructuring the indirect tax landscape
The issue of a "Demand Order Without Hearing" under the CGST Act, 2017 is a legal concerns. The taxpayer must be given an opportunity to be heard before issuing any demand.
As GST continues to evolve, the refund process has seen as significant procedural and technological advancements, especially with recent changes in 2025.
The Goods and Services Tax (GST) regime in India, governed by the Central Goods and Services Tax (CGST) Act, 2017, provides mechanisms for compliance and dispute resolution, including relief under Section 128A, introduced via the Finance Act (No. 2), 2024.
The Doctrine of Tax Neutrality is a foundational principle in tax policy that emphasizes that taxation should not distort economic choices or resource allocation.
Manual entry of HSN codes is no longer permitted. Taxpayers must select the appropriate HSN code from a predefined dropdown list.
B2B and B2C transactions are required to be reported separately starting from the May 2025 tax period (filing due in June 2025).
This article delves into the legal provisions, latest notifications, and practical aspects governing GST on e-commerce transactions, offering a comprehensive guide for sellers and operators alike.
To claim ITC legally and correctly, certain conditions must be met and specific documents must be maintained.
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
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