GST Articles

Hostel Accommodation and GST: AAR Ruling and its Implications

CA Aman Rajput 19 December 2023 at 06:45

This article delves into the details of this ruling and its far-reaching implications for hostel operators across the country.

Litigation on RCM on Expat Salary: Northern Operating Systems Case under GST - High Courts and CBIC Intervene

Vivek Jalan 18 December 2023 at 07:47

After the decision of The Hon'ble Supreme Court in Northern Operating System in the Service tax regime, across the Country taxpayers are calculating their exposure under GST.

Suncraft Energy Triumphs: No Unfair Tax Burden for Supplier's Slip-up

CA Kunal Jain 16 December 2023 at 08:14

In a landmark case, Suncraft Energy has emerged victorious against the Assistant Commissioner of State Tax, Ballygunge Charge, defying a demand for automatic reversal of input tax credit (ITC).

AG (Accountant General) Certificate

Shivani 14 December 2023 at 11:59

The Accountant General is a government official responsible for maintaining financial records and ensuring the accuracy and transparency of financial transactions.

GST Quarterly Return Filing Option for Small Businessman

Sparsh Wadhwa 14 December 2023 at 08:56

The Quarterly Return Filing Scheme permits eligible taxpayers to file their GSTR-1 and GSTR-3B returns on a quarterly basis, in preference to month-to-month.

Decoding Central Goods and Services Tax (Second Amendment) Bill, 2023

CA Aman Rajput 13 December 2023 at 18:09

The Central Goods and Services Tax (Second Amendment) Bill, 2023, introduced in the Lok Sabha on December 5, 2023, seeks to amend the Central Goods and Services..

Appeal to be considered on merits without insisting payment from cash ledger - An Interesting Judgement

CA Aman Rajput 13 December 2023 at 08:55

The world of Goods and Services Tax (GST) in India has seen its fair share of controversies and complexities. One such issue that has recently surfaced involves the pre-deposit requirement for filing appeals against GST orders.

From Cash to Commodities: The Evolution of 'Goods' in GST Legislation and Courtroom Battles

CA Yash Shah 11 December 2023 at 16:41

This article will ponder upon the different views of the Court's decisions which would not only clarify the definition of 'goods' under the GST Act but also underscore the necessity for goods to be liable for confiscation under the law.

Unveiling the 15K Crore GST Fraud: A Deep Dive into the ITC Scam

CA. Bhavik P. Chudasama 11 December 2023 at 14:43

Before we dig deeper into how these unscrupulous people avail the wrongful benefit of the Input Tax Credit claim and cheat the government, we need to understand the Goods and Services Tax (GST) structure and how it works.

How to file GSTR-9

Mitali 11 December 2023 at 13:20

GSTR-9 is a summary report that businesses file annually, consolidating details of their sales, purchases, tax liability, and input tax credit for the entire financial year.