GST Articles
Higher GST charged by the Vendor: ITC as well as refund available to the recipient
Vivek Jalan
27 December 2023 at 08:56
Consider the situation where the input product was chargeable only at the rate of 5% and assesses supplier mistakenly charged higher rate of 18% GST on input for final product, which is chargeable to lower rate of GST of 5%
Impact of Unnotified Form GSTR-2 on ITC Reversal: Analysis of Section 16(4) Time Limit for Belated ITC Claims
Ayush 26 December 2023 at 14:53Let us take the case of Tvl.Kavin HP Gas Gramin Vitrak vide Order No. W.P.(MD).Nos.7173 and 7174 of 2023 and W.M.P.(MD)Nos.6764 and 6765 of 2023 dated 24.11.2023 to understand the impact of the unavailability of Form GSTR-2 on the Input Tax Credit (ITC) reversal and the analysis of Section 16(4) regarding the time limit for belated ITC claims.
Taxpayers Could Gain the Ability to File Revised GST Returns From 2025
Shivani 26 December 2023 at 11:39The government is looking for a significant change in the Goods and Services Tax system by considering the introduction of the option for taxpayers to file updated or revised returns.
What is GEO-Coding of Address Verification under GST system?
Ishita Ramani 25 December 2023 at 08:25Geo-coding is a mandatory procedure for address verification under the Goods and Services Tax (GST) system in India.
Penalty Levied For Violation of Section 122(1)(i) of CGST Act, 2017
CA Ruby Bansal 23 December 2023 at 13:34The officers are conducting on-site visits to entities and shops to purchase products and inspect the issued invoices. If the invoices are fake or incorrect, they issue notices under section 122 (1) (i) of the CGST Act, 2017.
Conditions for Blocking ITC u/s 86A Demand Strong Cases and Due Process for Taxpayers
Vivek Jalan 22 December 2023 at 09:26
Blocking of ITC u/s 86A is possible only when the officer has a strong case; opportunity of being heard has to be provided to the taxpayer also
GST Demands and Penalties
Shivani 20 December 2023 at 17:17Under the Goods and Services Tax system, demand can be raised when there is a short payment or incorrect utilization of ITC by the taxpayer.
Impact of GST on mobile phone manufacturing in India
Ishita Ramani 20 December 2023 at 06:51In this blog, we will discuss the impact of this growth on the Goods and Services Tax (GST) for mobile phones.
Department's Interest Timer on Tax Refunds Post-Appellate Victory at 60 Days
Vivek Jalan 19 December 2023 at 15:16
Department's interest meter on refunds keeps ticking after 60 days of application... if taxpayer wins in appellate proceedings
GST Annual Return Filing and Due Date
Sparsh Wadhwa 19 December 2023 at 06:49This article will contain the detail of all supplies made and received under various heads (CGST, SGST and IGST) during the whole year along with turnover and audit details for the same.
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