GST Articles

A Delhi HC Order Paves Way for Swift GST Refund Adjudication

Posted by CA Divyajeet Singh Sabharwal 22 January 2024 2044 Views

For many taxpayers seeking refunds under the Goods and Services Tax (GST) regime, delays and bureaucratic hurdles can feel like an endless maze. But a recent ray of hope emerged from the Delhi High Court, offering a potential escape route with its directive in one of the case.

Lifting the veil on taxability of Gift Vouchers: Landmark HC verdict

Posted by Affluence Advisory 19 January 2024 4169 Views

This recent Judgement passed by the Hon'ble Madras High Court has to an extent resolved the anomaly with respect to taxability of vouchers under the GST regime....

GST Assessment: Types and Their Significance

Posted by Ashok Pitroda 18 January 2024 5586 Views

Every registered person has to file return to the GST department. Once the person files the return, the next step is processing the return by the GST department.

Understanding Electronic Credit Reversal and Reclaim Statement (ECRRS)

Posted by CA Rakesh Ishi 16 January 2024 12470 Views

In the intricate world of Goods and Services Tax (GST), staying abreast of changes and adopting efficient practices is crucial for businesses. One such recent development is the introduction of the Electronic Credit Reversal and Reclaim Statement (ECRRS).

Time limit to avail ITC in Section 16(4) - GST and Recent Judgements

Posted by CA Roopa Nayak 15 January 2024 33372 Views

In this article, the paper writer has examined the relevant decisions wrt 16(4) as well as the validity of credit availed post such due dates.

What is GSTR 10 and how to file GSTR 10?

Posted by Ishita Ramani 15 January 2024 5663 Views

In this article, we'll discuss everything you need to know about filing GSTR 10, including what it means, who needs to file, the due date, and the penalty for non-compliance.

Personal Guarantee by Directors and GST

Posted by CA Roopa Nayak 13 January 2024 2876 Views

BackgroundIn the past few years,under GST regime, there had been notices being issued demanding GST on guarantees given in respect of loans by director of compa...

Documents for which E-invoicing is compulsory

Posted by Naveen Goyal 12 January 2024 5541 Views

Every business entity is required to issue various documents for transacting purchase and sale transactions. But e-invoicing is not compulsory for each and every document.

High Court provides relief for GSTR-3B Return Rectification

Posted by CA Umesh Sharma 11 January 2024 2603 Views

Kerala High Court on 8th December 2023, permitted the rectification of mistake in GSTR 3B filed by the petitioner in the Case of Chukkath Krishnan Praveen vs. State of Kerala, where mistakes were made in tax head while claiming ITC.

Judicial Intervention in GST Refund Dispute: A Case Analysis

Posted by CA Divyajeet Singh Sabharwal 11 January 2024 3683 Views

This article examines the key aspects of the case, analyzes the legal principles involved, and explores the implications for taxpayers navigating the GST refund process.