GST Articles

Leasehold Rights GST Ruling: Big Relief for Taxpayers

Posted by CA Umesh Sharma 14 January 2025 658 Views

Gujarat High Court rules assignment of leasehold rights is not a taxable GST service. Learn about this major relief for taxpayers and its implications.

GST Challenges for Intermediaries Serving Exempt Institutions

Posted by Chandan Shukla 09 January 2025 654 Views

Discover the GST challenges faced by intermediaries serving exempt educational institutions, including RCM burdens and ITC restrictions. Learn about potential solutions.

GST Voucher Taxability: New Circular Clarifies All

Posted by CA Umesh Sharma 07 January 2025 1007 Views

Confused about GST on vouchers? This guide explains the new circular clarifying taxability for trading, commissions, and unredeemed vouchers. Get clarity now!

GST Exemption for Payment Aggregators, Not Gateways

Posted by Vivek Jalan 06 January 2025 379 Views

Clarification on GST exemption: RBI-regulated Payment Aggregators qualify, but Payment Gateways and other fintech services do not. Learn more.

GST Council: ITC Changes for Auto & Construction

Posted by CA Shruti Singhal 04 January 2025 707 Views

Discover key GST Council ITC changes impacting the automobile sector and construction industry. Learn about Ex-Works contracts and plant/machinery amendments.

GST on Vouchers: New Circular Clarifies Rules

Posted by Saurabh Anokhchand Jain 04 January 2025 1508 Views

Confused about GST on vouchers? This guide breaks down the new circular on voucher taxation, including pre-paid instruments, distribution, and unredeemed vouchers.

GST Council: Key CGST Rule Changes Affecting IMS

Posted by Vivek Jalan 04 January 2025 401 Views

Discover major CGST rule amendments from the 55th GST Council meeting, impacting Invoice Management System (IMS) and credit note procedures. Learn how these changes affect your business.

GST Council: Relief for Small Taxpayers Announced

Posted by CA Shruti Singhal 03 January 2025 18185 Views

Discover key GST Council decisions from Dec 2024, offering relief to small taxpayers. Learn about late fee waivers, reduced pre-deposit, and changes to composition schemes.

GST Council Clarifies Voucher Taxability Rules

Posted by Vivek Jalan 02 January 2025 248 Views

Understand the GST Council's latest decisions on voucher taxability. Learn about supply, distribution, and unredeemed vouchers under GST.

GST Changes for Hotels & Restaurants: 55th Council Decision

Posted by Vivek Jalan 01 January 2025 1801 Views

Understand the 55th GST Council's decision on hotel & restaurant GST rates. Learn about new rules for declared tariff and value of supply from April 2025.