GST Articles

How E-Way bill 2 Portal simplifies generating E-Way bill process?

Posted by Khush Trivedi 03 June 2024 510 Views

Have you faced any technical difficulty while generating an E-way bill using the E-way bill portal? Here is a solution for you.

Responding to ITC Alerts: Rule 88D

Posted by CA Anoop Kumar Sharma 30 May 2024 2069 Views

After notification No. S.No.851 [No.38/2023-Central Tax] Dated August 4, 2023, CGST Rule 88D was amended and a mechanism was outlined for system-based notification in the cases where the excess ITC claimed in GSTR-3B was compared to that shown in GSTR-2B.

New Portal Launches for E-Way Bill

Posted by CA Anoop Kumar Sharma 29 May 2024 877 Views

GSTN is pleased to announce the launch of the E-Way Bill 2 Portal by NIC on June 1, 2024, through an issue advisory dated May 28, 2024.

Illness: A Genuine Cause for Relief in Indian GST

Posted by Abhishek Raja 29 May 2024 1030 Views

This article explores the judicial wisdom and statutory provisions that address this issue. We will delve into specific cases where courts have provided relief due to illness and analyze the constitutional aspects that may be applicable.

GST Audit: A Comprehensive Overview

Posted by CA Anoop Kumar Sharma 25 May 2024 3620 Views

In this article we discuss a comprehensive overview that delves into the initiation, timeline, and methodology of GST audits, shedding light on practical considerations.

Different Grounds in Show Cause Notice and Order in Indian Indirect Tax and GST Law

Posted by Abhishek Raja 24 May 2024 3263 Views

A Show Cause Notice (SCN) is a preliminary document issued by tax authorities to a taxpayer when there is an alleged non-compliance or violation of tax laws.

Understanding Rule 86B of CGST Rules: Restrictions on ITC Utilization

Posted by CA. Bhavik P. Chudasama 22 May 2024 5542 Views

The Central Goods and Service Tax (CGST) Act introduced Rule 86B vide Notification number 94/2020 dated 22nd December, 2020. Rule 86B is made effective from 1st January 2021 curb the menace of fake invoicing and tax evasion.

Doctrine of Merger in case where Apex Court dismisses a Case based on Threshold

Posted by Affluence Advisory 14 May 2024 441 Views

In a recent judgment of Jharkhand HC, the captioned principle has been discussed at length.

The Conundrum of Rule 86B in Indian GST Laws!

Posted by Abhishek Raja 14 May 2024 2819 Views

The Goods and Services Tax (GST) in India has been a subject of continuous evolution since its implementation. One such aspect that has been a cause for concern among taxpayers is the compliance with Rule 86B.

GST Payable on Sale of Capital Goods under CGST Act: Section 18(6) viz-a-viz Rule 40(2) and Rule 44(6)

Posted by CA. Bhavik P. Chudasama 09 May 2024 6518 Views

The Goods and Services Tax (GST) regime allows businesses to claim Input Tax Credit (ITC) on purchases used for taxable supplies. However, there are situations where previously claimed ITC needs to be reversed.