GST Articles

Comprehensive Guide to 13 Significant GST Changes w.e.f 1st Oct 2023

CA Shruti Singhal 06 October 2023 at 14:39

13 Important changes in GST provisions that will affect your GST liability, Inter/Intra status of transactions, ITC availability and refund amount w.e.f. 1-10-2023.

Lex Non-Cogit Ad Impossibilia: Exploring the Implications for GST and the Ongoing ITC Matching Challenge

CA. Heet Shah 06 October 2023 at 09:01

Today, I'd like to delve into a significant legal maxim, "Lex Non-Cogit Ad Impossibilia," which translates to "The law does not compel the impossible." This principle is deeply relevant in the context of India's Goods and Services Tax (GST) system, where the concept of Input Tax Credit (ITC) matching has been a persistent challenge.

Clarity on ISD & Cross charge

CA Akshay Hiregange 05 October 2023 at 10:45

In this article we aim to bring out the clarifications, applicable timelines and also way forward for taxpayers under GST.

GST Registration for E-commerce sellers

Sparsh Wadhwa 04 October 2023 at 14:25

E-commerce sellers are businesses or individuals who sell products or services online through various e-commerce platforms such as Amazon, Flipkart, eBay, etc. These sellers can be manufacturers, distributors, retailers, or even individuals who want to sell their products or services online.

GST: A New Landscape on Online Gaming, Casinos, Horse Racing w.e.f. 1st Oct 2023

Bimal Jain 04 October 2023 at 10:07

GST Council in its 50th and 51st GST Council meetings recommended the substantial changes to the taxation landscape on the actionable claims supplied in Casinos, Horse racing and Online gaming,will be taxed @28% on full face value, irrespective of whether the activities are a game of skill or chance.

How I began to make GST filing in time with automation

Sahil Sharma 03 October 2023 at 13:02

I'm 100% digital-oriented and absolutely for automation, as I got the result. Try it or not? I suggest giving it a try. Entera gives a free trial period and a personal demo with an expert. At least you’ll get your personal experience.

Effective GST Changes w.e.f 1st Oct 2023

Bimal Jain 03 October 2023 at 12:06

Sections 137 to 162 of the Finance Act, 2023 (the FA,2023) (except Sections 149 to 154) will come into force from October 01, 2023 vide Notification no. 28/2023-Central Tax dated July 31, 2023.

GST on OIDAR Services by Foreign Firms Starting Oct 1, 2023

Bimal Jain 03 October 2023 at 12:06

GST chargeable on OIDAR services by foreign firms to individuals & Govt irrespective of any usage w.e.f. 1st Oct 2023

No IGST on Ocean Freight in CIF Contracts: Changes Notified

Bimal Jain 30 September 2023 at 09:52

Stay informed about the latest updates in CIF contracts as the government announces changes exempting IGST on ocean freight. Learn how these changes may impact your international trade agreements.

Notices under GST issued to Online Gaming Companies

CA Aakash Sarda 28 September 2023 at 09:11

Recently, online gaming companies are in receipt of pre-SCN notices in Form GST DRC-01A alleging that games wherein both skill and chance are involved such as rummy, poker etc. is predominately a game of chance and therefore will be treated as 'betting' or 'gambling'.