GST Articles

Navigating GST Challenges: Unsigned Orders, Refunds and Strategic Dispute Resolution

Ajay 03 June 2025 at 08:40

The Goods and Services Tax (GST) regime in India, governed by the Central Goods and Services Tax (CGST) Act, 2017, provides mechanisms for compliance and dispute resolution, including relief under Section 128A, introduced via the Finance Act (No. 2), 2024.

Concept of Tax Neutrality Doctrine

AMIT RAGHAV 02 June 2025 at 08:44

The Doctrine of Tax Neutrality is a foundational principle in tax policy that emphasizes that taxation should not distort economic choices or resource allocation.

The HSN reporting changes in Table-12 of GSTR-1

Ram Avtar Singh 30 May 2025 at 08:49

Manual entry of HSN codes is no longer permitted. Taxpayers must select the appropriate HSN code from a predefined dropdown list.

B2C HSN Summary Table Added in GSTR-1

Mitali 28 May 2025 at 15:57

B2B and B2C transactions are required to be reported separately starting from the May 2025 tax period (filing due in June 2025).

Demystifying GST on E-Commerce: What Every Seller and Operator Must Know

Mohd Muaz Malik 27 May 2025 at 08:40

This article delves into the legal provisions, latest notifications, and practical aspects governing GST on e-commerce transactions, offering a comprehensive guide for sellers and operators alike.

Documents Required for Claiming Input Tax Credit (ITC) under GST

Member (Account Deleted) 26 May 2025 at 10:00

To claim ITC legally and correctly, certain conditions must be met and specific documents must be maintained.

Reverse Charge Mechanism (RCM) on Steel Scrap

Ram Avtar Singh 26 May 2025 at 08:49

RCM on metal scrap from unregistered dealers and 2% TDS on B2B supply notified under GST. Learn rules, GSTR-7 filing, penalties, and latest updates.

GST Implications On Sale Of Pre-Owned/Second-Hand Goods

Kirti Jaggi 24 May 2025 at 09:46

This article aims to highlight the GST implications of supplying second-hand goods.

GST E-Invoice System and the E-Way Bill System

Ram Avtar Singh 24 May 2025 at 08:40

The Indian Goods and Services Tax (GST) system, introduced in July 2017, has revolutionized indirect taxation. To improve compliance, transparency, and automation in tax administration, the government has implemented two major digital systems