GST Articles

How technology is helping the Indian government crackdown on fraudulent ITC rackets and promoting compliance with tax laws

CA. Heet Shah 24 June 2023 at 08:41

The recent crackdown by the Directorate General of GST Intelligence (DGGI), Gurugram Zonal Unit, on fraudulent input tax credit (ITC) rackets is an important step in curbing tax evasion in India

Setting up of the GST Appellate Tribunal: Are We Ready?

Bimal Jain 23 June 2023 at 14:20

Tribunals are judicial institutions established by law, to provide a platform for expedited and specialized expertise in the process of adjudication.

Distribution of Input Credit under GST: ISD Mechanism vs. Invoicing Mechanism (Cross Charge)

CA. Heet Shah 23 June 2023 at 09:10

This article delves into the characteristics, implications, and relevant caselaws surrounding these two mechanisms, shedding light on the factors businesses should consider when choosing between them.

The Essence of Personal Hearing in GST Adjudication

Abhishek Raja 19 June 2023 at 16:15

A Case Analysis of Concord Tieup Pvt. Ltd. vs The State of Madhya Pradesh

Search Tax Payer By GSTIN and how to apply for GST Number

Ishita Ramani 16 June 2023 at 16:40

This article provides information on how to check a GST Number, the format of a GST Number, and the importance of verifying GST Numbers.

Pros and Cons of the proposed pre-filled GST return forms

Abhishek Raja 15 June 2023 at 08:59

The consolidated form, being readied by the Central Board of Indirect Taxes and Customs, will allow the GST-payers to view all of their transactions as well as e-invoices.

Streamlining GST Registration: Latest Guidelines By CBIC

CA Harshit Goyal 15 June 2023 at 08:59

GST Department has released crucial guidelines aimed at enhancing the verification process for tax officer registration applications. et's delve into the details of these guidelines and understand their significance.

Process for E-Way Bill Generation on Mobile

Ishita Ramani 14 June 2023 at 13:17

In this article, we will delve into the process of generating an E-Way Bill on a mobile device using the SMS method.

Are There Any Adjudicating Officer Under Uttarakhand GST Law As On Today

Mukesh Kuriyal 13 June 2023 at 09:12

In Uttarakhand All the powers have been delegated by the Commissioner Vide circular No.1553 Dt 30.06.2017 to the Proper Officer to act as Adjudicating Authority which is against the definition of adjudicating authority because Commissioner cannot be the adjudicating authority.

E-Invoicing Under GST

Ishita Ramani 13 June 2023 at 09:12

In this article, we will discuss all about e-invoicing under GST, who are liable to issue e-invoice, who are exempted to generate e-invoice, benefits, etc.