GST Articles


Consent Letter for GST Registration: A Free Downloadable Template for Easy Compliance

  Daljinder Gill    07 April 2025 at 08:27

The Consent Letter is a formal letter provided by the property owner giving permission for you to use their premises for business activities. This letter is essential if your business address is rented, leased, or located in a shared space.



Comprehensive Analysis of GST Aspects in Bank Audits

  Abhishek Raja    03 April 2025 at 08:25

This note explores critical GST aspects requiring thorough examination during bank audits, offering insights into potential compliance pitfalls and best practices.



Choosing Between the Composition and Regular Schemes under GST: A Comprehensive Guide

  CA Narender Yarragorlapro badge    29 March 2025 at 08:31

GST is a pivotal tax reform in India, streamlining indirect taxation for businesses across sectors. One of the fundamental decisions every registered taxpayer must make is choosing between the Composition Scheme and the Regular Scheme.



Important Things from GST Aspect to Remember this March 2025 ending!

  CA Umesh Sharmapro badge    25 March 2025 at 08:27

This week marks the end of the financial year 2024-25. The taxpayers are curious as to what shall be done before this year end to better prepare for the new financial year 2025-26.



Challenges in GST Adjudication: A Call for Reform

  CS Advocate Abhishek Goyal    22 March 2025 at 08:34

To me, the adjudication process under GST, apart from the prolonged non-constitution of the GST Appellate Tribunal (GSTAT), remains one of the most prominent yet disappointing aspects of the tax regime.



Navigating the Complexities of Outward Secondment Arrangements in India: Tax and GST Implications

  CA. Shivam Agrawal    20 March 2025 at 08:35

In this article, we will explore the tax and GST implications of outward secondment arrangements in India, with a focus on Service Permanent Establishment (PE) and Fees for Technical Services (FTS), and examine how these implications are influenced by the provisions of DTAAs between India and other countries.



GST Applicability on SEZ Transactions

  CA Akshay Hiregange    13 March 2025 at 08:35

Understand the GST applicability on SEZ transactions, including exemptions, compliance requirements and recent updates for businesses operating in Special Economic Zones



Mandatory ISD Compliance Under GST from April 1, 2025: A Complete Guide for Businesses

  CA Mayank Wadhera    11 March 2025 at 08:44

With Notification No. 16/2024-Central Tax (dated August 6, 2024), the Indian government has made the Input Service Distributor (ISD) framework mandatory, effective from April 1, 2025



Invoice Management System (IMS)

  CA Akshay Hiregange    10 March 2025 at 16:16

GST was introduced 8 years ago with an intention to simplify the business activities in India. Government and CBIC are now coming up with multiple mechanisms to facilitate the taxpayers with smooth compliance of law.



GST Compliance Checklist for FY 2024-25: Key Activities to Complete Before March 2025

  Bimal Jain    10 March 2025 at 10:24

Activities to be Undertaken for GST Compliances of FY 2024-25 in March 2025