GST Articles
Tobacco Classification Beyond Processing: Why Jaggery-Water Treatment Stops Short of Manufacture
A Rs. 1.31 crore GST demand hinged on whether cutting tobacco and sprinkling jaggery water amounted to manufacture. The Madras High Court held that mere processing without creating a new product does not change classification, offering key guidance on GST tariff disputes and compensation cess liability.
BOT Annuity under GST: Forum Settled, Taxability Unresolved
The Meghalaya High Court in M/s Jorabat Shillong Expressway Ltd. v. Union of India left unresolved the key question of whether BOT annuity receipts are exempt from GST under Entry 23A.
Invoice Missing in GSTR-2B? Buyer's Guide to ITC
Invoice not in GSTR-2B? Learn crucial steps for buyers to protect Input Tax Credit (ITC), including supplier follow-up and legal actions.
DRC-01A Mandatory for 15% Penalty Under Section 74(5)
Learn how the Allahabad High Court ruled that skipping DRC-01A denies the 15% penalty option under Section 74(5) of the CGST Act. Protect your rights.
Tax Evasion: Shell Companies, Income Tax & GST Explained
Understand tax evasion via shell companies under Income Tax & GST. Learn about notices, penalties, and crucial precautions to protect your business.
GST Job Work: Weak Records Trigger Tax Demand
Learn how inadequate GST job work records can lead to significant tax demands and penalties. Discover best practices for compliance and documentation.
GST Arrest Notice: 7 Days' Safeguard, Not Blanket Protection
Understand the Delhi High Court ruling on 7 days' notice before GST arrest. Learn how it balances enforcement with procedural fairness.
GST Compliance for SMEs: Avoid Penalties | Practical Guide
Master GST compliance for SMEs in India. Learn about registration, key returns (GSTR-1, 3B, 9), ITC, RCM, and practical steps to avoid penalties. Read our guide!
ITC Not Defeated by Non-Compliance Before April 2025
Learn how the Kerala High Court ruled that bona fide Input Tax Credit (ITC) cannot be denied for non-compliance before April 2025. Understand the implications for your business.
Curative Petition Limits in GST Litigation: Finality Rules
Understand the strict limits of curative petitions in GST litigation. Learn why finality in justice is crucial and how compliance failures can lead to penalties.
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