GST Articles

Clarification on availability of GST Input Tax Credit on Demo Vehicles

Mohd Muaz Malik 08 May 2025 at 08:34

Under the Goods and Services Tax (GST) regime, Input Tax Credit (ITC) is generally available on goods and services used in the course or furtherance of business. However, Section 17(5) of the Central Goods and Services Tax (CGST) Act, 2017

GST on Societies/Clubs and their Members - Is History repeating itself, or a new chapter in the making?

Ritu Mehta 07 May 2025 at 08:36

The transactions between society/ clubs and its members have seen unending litigation under the erstwhile Indirect Taxes regime and the same is also continuing in the GST regime.

Blocked Credit in GST

CA Shiwali Dagar 06 May 2025 at 08:28

Blocked Credit in GST Section 17(5)(a)Section 17(5)(a) of the Central Goods and Services Tax (CGST) Act, 2017, outlines specific scenarios where Input Tax Credi..

GST Revenue at All-Time High - A Genuine Growth or a Systematic Loot of Honest Taxpayers?

CA Digant Shah 05 May 2025 at 08:28

As a tax professional witnessing ground realities daily, here's why the so-called "GST success story" may be less about growth and more about enforcing revenue through manipulation and fear.

GST Registration Just Got Easier: New Grievance Redressal Mechanism Introduced

CA. Bhavik P. Chudasama 03 May 2025 at 14:07

On 2nd May 2025, CBIC released Instruction No. 04/2025-GST, which introduces a formal grievance redressal mechanism for GST registration applicants.

Place of Supply under GST: A Complete Guide

CA Shiwali Dagar 03 May 2025 at 08:30

Understand the concept of Place of Supply under GST and its crucial role in determining whether a transaction is intra-state or inter-state, impacting the applicability of CGST, SGST, or IGST. Learn about key provisions under Sections 7 to 13 of the IGST Act, 2017.

Simplified Taxation for Small Businesses: Understanding the Composition Scheme under CGST Act, 2017

CA.Sangam Aggarwal 02 May 2025 at 08:35

Under the CGST Act, 2017, businesses are required to obtain GST registration once their aggregate turnover exceeds the prescribed threshold limits - Rs. 40,00,000 for suppliers of goods and Rs. 20,00,000 for providers of services.

Non-Taxability of Lorry Hire Income Under GST

Member (Account Deleted) 01 May 2025 at 08:40

This article clarifies the non-taxability of lorry hire income under GST, backed by relevant legal provisions, notifications, and case law.

Rules are Out: Hope GST Appellate Tribunal Start Soon!

CA Umesh Sharma 29 April 2025 at 08:25

Arjuna asks Krishna about the long-awaited GST Appellate Tribunal (GSTAT) and the struggles faced by taxpayers in resolving disputes. Krishna explains the challenges, recent notifications, and the hope for faster, affordable justice through the soon-to-be operational GSTAT.

GSTAT- Procedural Framework and Legal Provisions Governing GST Appeals

CMA Navneet Kr Jain 26 April 2025 at 08:34

Recently, the government initiated a few actions to ensure the operationalisation of the GSTAT mechanism. Now the Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025 (GSTATPR) have been released.