GST Articles

SCNs for FY 17-18 and 18-19 remain valid; Issuance allowed u/s 74

Vivek Jalan 08 February 2024 at 14:01

SCNs for FY 17-18 and 18-19 are still not time-barred. All SCNs can be issued u/s 74

Decoding Natural Justice in GST Cases

Vivek Jalan 07 February 2024 at 08:40

Section 75 of The CGST Act 2017 is a Code in Itself for invocation of Natural Justice in GST Cases

GST on Footwear: New Rates from 22nd September 2025

Mitali 06 February 2024 at 16:19

GST for footwear products now up to to Rs 2500 isat 5% while products priced above Rs 2500 increased to 18% from the existing 12%.

Indian Tobacco Industry Faces Crackdown: Unregistered Packing Machines to Attract Rs 1 Lakh Penalty

Abhishek Raja 06 February 2024 at 13:11

In a bid to curb revenue leakage within the tobacco manufacturing sector, the Indian government has introduced a significant amendment to the Central GST Act.

No Interest under GST on delayed filing of GSTR-3B

Vivek Jalan 06 February 2024 at 07:55

While Section 50 of The CGST Act was retrospectively amended to provide that there would be no interest liability on delayed filing of GSTR-3B to the extent of balance in The Electronic Credit Ledger

GST on Export of Services

Sparsh Wadhwa 06 February 2024 at 07:55

Exporting goods and services can have a significant positive impact on businesses of all sizes. The chance to access a diverse range of potential clients by tapping into a sizable global market is one of the main advantages.

GST Rate on Mobile Phones

Aarika 03 February 2024 at 17:13

GST on mobile phones is a consumption tax levied on the selling price of the phone. The taxes generated are paid to the government to streamline taxation and replace multiple indirect taxes.

Understanding and Responding to GST Show Cause Notices in India: Key Guidelines

Abhishek Raja 02 February 2024 at 14:18

The Goods and Services Tax (GST) regime in India, a comprehensive indirect tax on the manufacture, sale, and consumption of goods and services throughout the country, has streamlined the taxation process.

Assessment of Non-filers of Return under Section 62 of CGST Act

Udaya Chandran 02 February 2024 at 08:53

Where a registered person fails to furnish monthly or quarterly returns under Section 39 or the final return under Section 45, a notice in Form GSTR-3A shall be issued by the proper officer requiring him to furnish such returns within 15 days under Section 46.

Reverse Charge Mechanism v/s Forward Charge Mechanism

Ishita Ramani 01 February 2024 at 08:32

Reverse Charge Mechanism (RCM) and Forward Charge Mechanism (FCM) are two different methods of levying tax on goods and services. RCM is a system in which the recipient of goods or services is liable to pay tax to the government instead of the supplier.