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GST Implications on Spent Catalyst: Classification, E-Way Bill, and Compliance Concerns
Introduction to GST and Product ClassificationGoods and Services Tax (GST) was implemented in India from July 1, 2017. India adopted the World Customs Organization (WCO) guidelines for classifying goo...
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Supreme Court on Deduction of Sub-Contractor’s VAT Turnover from Main Contractor’s Turnover: Key Principles to Avoid Double Taxation
Introduction to the Supreme Court Ruling(i) Background and Legal Dispute(a) In the landmark case of Authority for Clarification and Advance Rulings, Gandhinagar, Karnataka & Anr. v. M/s Skyline Constr...
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Supreme Court Affirms ITC Rights of Genuine Assessees Despite Seller’s Tax Non-Compliance
OverviewOn 9 October 2025, the Supreme Court of India delivered a pivotal ruling in The Commissioner, Trade & Tax, Delhi v. Shanti Kiran India (P) Ltd. (CA No. 2042-2047/2015), addressing whether inpu...
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The Crucial November 30th Deadline under GST: What Every Business Needs to Know
Overview: The Significance of November 30th in GST ComplianceEvery year, the Goods and Services Tax (GST) framework in India sets a series of deadlines that carry significant legal and financial reper...
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Protection of Genuine Purchasers from Section 74 GST Proceedings: Insights from Allahabad High Court (M/s Singhal Iron Traders Judgment)
Overview of the Case(i) Background and Legal Question(a) The core issue in the matter of M/s Singhal Iron Traders vs. Additional Commissioner and Another (WRIT TAX No. 1356 of 2022, decided on 26 Sept...
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Can GST Registration Be Cancelled Due to Procedural Lapses? A Judicial Overview
1. OverviewThe question of whether procedural lapses alone can justify cancellation of GST registration has been a point of significant legal debate since the implementation of the Goods and Services...
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GST Exemption on Transfer of Real Estate Business Units as Going Concern: Insights from Gujarat AAR
Background and Context(i) Overview of the CaseThe Gujarat Authority for Advance Ruling (AAR), in its decision dated October 09, 2025, in the matter involving RDB Realty & Infrastructure Limited (Advan...
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Revised Procedures and Optional Disclosures in GSTR-9 and GSTR-9C for FY 2024-25
IntroductionThe deadline for submitting GSTR-9 (Annual Return) and GSTR-9C (Reconciliation Statement) for FY 2024-25 is approaching, prompting assessees and tax consultants to reassess the updated req...
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Comprehensive Guide to ITC Reporting in GSTR-9 for FY 2024-25
Overview of ITC Reporting in GSTR-9The reporting of Input Tax Credit (ITC) in the GSTR-9 annual return for the financial year 2024-25 involves precise categorization of claims, reversals, and reclaims...
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Incorrect Reporting of Board Meetings in MGT-7: Penalty Imposed on Company and Directors under Section 134 of Companies Act, 2013
Overview of the Matter(i) Background of the CaseThis article delves into the regulatory action taken against Tech Matrix Solutions Private Limited, a company headquartered in Pune, Maharashtra. The Re...
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Comprehensive Guide to Vehicle and Goods Detention under GST: Appeal, Detention Procedures, and Penalty Refund
1. OverviewThe detention of goods and vehicles under the Goods and Services Tax (GST) framework is a frequent source of disputes between assessees and tax authorities. While the Central Board of Indir...
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Addressing Non-Payment Issues under GST: Remedies Beyond the Portal
Introduction to Non-Payment Scenarios under GST(i) Overview and Context(a) In India’s Goods and Services Tax (GST) environment, timely payments are essential for maintaining healthy cash flows and bus...
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GST on Online Gaming in India: The 28% Levy, Retrospective Taxation, and Constitutional Questions
1. Overview of the Online Gaming Sector and GST Implementation1.1 Rapid Digital Expansion and Taxation ChallengesIn recent years, India’s online gaming sector has surged in popularity, drawing in mill...
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The New MSME-1 (V3) Regime: Essential Compliance Insights and Triggers
Introduction to MSME-1 ComplianceThe Ministry of Corporate Affairs (MCA) has mandated the filing of Form MSME-1, aiming to ensure timely payments to Micro and Small Enterprises (MSEs) and to hold comp...
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Understanding GST Registration Requirements: A Comprehensive Guide
Goods and Services Tax (GST) in India is a unified indirect tax system applicable to the supply of goods and services throughout the country. A cornerstone of GST compliance is timely and appropriate...
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Comprehensive Overview of New GST Registration Rule 14A: Fast-Track 3-Day Approval
Introduction to Rule 14A and Recent UpdatesThe implementation of Rule 14A, introduced via the Central Goods and Services Tax (Fourth Amendment) Rules, 2025 (Notification No. 18/2025 – Central Tax date...
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Document Identification Number (DIN) in CGST and Income Tax: A New Frontline of Legal Dispute
IntroductionThe implementation of the Document Identification Number (DIN) has emerged as a significant area of contention within both the Central Goods and Services Tax (CGST) and the Income Tax fram...
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Limitation Period under Section 54 of CGST Act Inapplicable to Refund of GST Paid on Exempt Services: Andhra Pradesh High Court’s Perspective
Background and Key Takeawaysi) Factual Matrix:(a) Nspira Management Services Private Limited (“the Petitioner”), an entity engaged in providing educational management and hostel accommodation services...
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Filing Appeals Before GST Appellate Tribunal: A Practical Guide for Business Assessees
Introduction to GSTAT and Its E-Filing SystemThe Government of India has set up the Goods and Services Tax Appellate Tribunal (GSTAT) effective from September 24, 2025. GSTAT handles appeals exclusive...
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Strict Preconditions for Invoking Section 74 GST: Allahabad High Court Interpretation
Background and Legal Context(i) Section 74 – Purpose and Statutory RequirementsSection 74(1) of the Central Goods and Services Tax Act, 2017, empowers tax authorities to issue a show cause notice and...