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Can CBIC Circulars Legally Designate Proper Officers for GST Penalty Proceedings?
Overview: Examining the Legality of CBIC Circular No. 254/11/2025-GSTThe Central Board of Indirect Taxes and Customs (CBIC) issued Circular No. 254/11/2025-GST on October 27, 2025. Among other things,...
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Prohibition on Issuing a Single GST Notice for Multiple Financial Years: Insights from Madras High Court Ruling
Overview of the Judgementi) Background and Key Observations(a) In the matter of Smt. R. Ashaarajaa v. Senior Intelligence Officer, the Madras High Court decisively held that issuing a consolidated sho...
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Annual Return Filing on MCA V3 Portal: Navigating MGT-7 and MGT-7A
Understanding the Correct Form: MGT-7 versus MGT-7Ai) Distinguishing Between MGT-7 and MGT-7A(a) With the introduction of the MCA V3 portal, the process of filing Annual Returns has been refined by pr...
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Understanding Disclosure Requirements under Section 184 of the Companies Act, 2013
Transparency and accountability are fundamental to effective corporate governance. Directors and those with managerial authority must uphold their fiduciary duties by making timely disclosures and avo...
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Overview of Rule 86B: 99% ITC Utilization Cap and 1% Mandatory Cash Payment under CGST
1. Overview of Rule 86B: 99% ITC Utilization Cap and 1% Mandatory Cash Payment under CGSTi) Background and ImplementationRule 86B was incorporated into the Central Goods and Services Tax (CGST) Rules,...
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CBIC Clarification Dated 18.07.2025 Resolves BSS Refund Dispute in Sikkim
Overview of the Dispute and CBIC ClarificationThe Central Board of Indirect Taxes and Customs (CBIC) issued a clarification (Letter No. CBIC-110267/107/2023-CX) dated 18.07.2025, effectively settling...
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Staggered Timeline for Filing GSTAT Appeals: Key Provisions and Electronic Filing Protocol
IntroductionThe Ministry of Finance has issued Notification No. S.O. 4220(E) dated 17 September 2025, delineating the schedule for filing appeals before the Goods and Services Tax Appellate Tribunal (...
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Comprehensive Overview of the Streamlined GST Registration Process Effective November 1, 2025
Introduction to the New GST Registration RegimeThe government, following the 56th GST Council Meeting held on September 3, 2025, and as announced by Finance Minister Nirmala Sitharaman, has introduced...
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FIRC Reconciliation for GST Refunds: Periodic Remittances Are Sufficient
1. FIRC Reconciliation for GST Refunds: Periodic Remittances Are Sufficient(i) Background and Judicial Clarification(a) Overview of the IssueThe Delhi High Court in the case of Transformative Learning...
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Eligibility of Input Tax Credit on Group Personal Accident Insurance under GST
Introduction to Insurance Expenses by Businesses(i) Overview of Insurance OutlaysCorporate entities regularly incur expenditures for various forms of insurance to shield themselves from unexpected los...
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Prohibition of Composite GST Assessment or Show Cause Notices Across Multiple Tax Periods: Analysis of Andhra Pradesh High Court Ruling
Background and Context(i) Overview of the Judicial DecisionIn a significant judgment, the Andhra Pradesh High Court, in S J Constructions v. The Assistant Commissioner and Others, clarified that under...
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Managing Input Tax Credit (ITC) Reversal When Goods Become Exempt: An In-Depth Guide
OverviewThe Goods and Services Tax (GST) in India is known for its evolving landscape, often introducing new compliance requirements for assessees. A critical scenario arises when goods or services pr...
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Automatic Cross-Empowerment of State and UT Tax Officers Under the CGST Act
Understanding Cross-Empowerment Under Section 6(1) of the CGST Acti) Background and Allocation of JurisdictionWith the introduction of the Goods and Services Tax (GST) in 2017, businesses and other as...
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Interest Overcharging by GSTN Portal: Non-Compliance with Amended Rule 88B
Overview of the IssueThe GSTN portal continues to automatically calculate and display interest on the total amount debited from the Electronic Cash Ledger (ECL) for delayed GSTR-3B returns, without fa...
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Delhi High Court Validates Issuance of Consolidated GST Show Cause Notices Covering Multiple Financial Years
Overview of Recent Judicial DevelopmentsThe Supreme Court of India, on September 1, 2025, dismissed without consideration the Special Leave Petition (Civil) No. 23774 of 2025 filed by Ambika Traders,...
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Comprehensive Overview of GST Assessment Procedures: Self-Assessment, Scrutiny, and Provisional Assessment
Introduction to GST Assessment FrameworkThe Goods and Services Tax (GST) regime in India relies on the regular filing of returns—monthly or quarterly—by assessees for the collection of indirect taxes....
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Analysis of ITC Demand and Penalties Due to Retrospective Supplier Registration Cancellation under GST
Overview of Input Tax Credit (ITC) and Relevant ProvisionsInput Tax Credit (ITC) is a key feature under the Central Goods and Services Tax (CGST) Act, 2017, designed to prevent the cascading of taxes....
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GST Treatment of Supplies to and from SEZs: An Analytical Review of the Dual Regime
1. IntroductionSpecial Economic Zones (SEZs) in India are designated areas aimed at fostering economic growth by offering a more business-friendly environment. While these zones offer a range of incen...
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GST 2.0: Impact of Rate Rationalization on the Paper, Packaging, and Printing Sectors
Introduction: GST 2.0 and Its Broad ImpactThe Central Goods and Services Tax regime in India experienced a landmark change following the 56th GST Council Meeting on September 3, 2025. This “GST 2.0” o...
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28% GST on Online Gaming: Impediment to Growth or Step Towards Regulation?
Introduction to GST and Its Impact on the Gaming SectorThe introduction of the Goods and Services Tax (GST) in 2017 marked a significant overhaul in India’s taxation system, influencing all sectors, i...