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Delhi High Court Clarifies Scope of Appellate Authority’s Powers under Section 107(11) of CGST Act
IntroductionThe Delhi High Court in Sonu Monu Telecom Pvt. Ltd. v. Union of India has unequivocally determined the breadth of authority that the Appellate Authority holds under Section 107(11) of the...
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Prohibition on Bank Account Attachment After GST Pre-Deposit: Andhra Pradesh High Court Clarifies Legal Position
(i) Introduction and BackgroundThe Andhra Pradesh High Court, in its decision dated September 3, 2025, in the matter of Wingtech Mobile Communications India Pvt. Ltd. v. Deputy Commissioner & Others (...
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GST Refunds for Traders Arising from Inverted Duty Structure Due to Rate Reductions
Introduction and Key QuestionThe central issue here is whether assessees involved in trading activities can seek a refund of accumulated Input Tax Credit (ITC) under an inverted duty structure, specif...
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Recent GST Amendments: Post-Sale Discounts, TDS Procedures, Digital Appeals and Return Filing Deadlines
Introduction to Recent GST ChangesThe Goods and Services Tax (GST) regime has witnessed several notable amendments, aiming to streamline compliance, enhance digitalization, and provide greater clarity...
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Judicial Imperatives Behind the Simplified GST Registration Process under GST 2.0 (Effective from 1 November 2025)
Genesis of the Simplified Registration Initiative(i) Need for OverhaulSince the implementation of the Goods and Services Tax (GST) regime in 2017, obtaining GST registration has been fraught with dela...
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Query - Eligibility of Input Tax Credit Re-availment Following Reversal Due to GSTR-2B Mismatch
QueryA GST-registered entity had claimed input tax credit (ITC) of ₹2,00,000 in its GSTR-3B for February 2025 based on an inward supply received in that month. At the time of claiming ITC, the relevan...
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GST 2.0 and Its Impact on Service Sector: A Comprehensive Overview
1. Introduction to GST 2.0GST 2.0 represents a transformative phase in India's indirect taxation, aiming to overhaul not just tax collection but also streamline economic processes nationwide. Built up...
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Clubbing of Multiple Financial Years in a Single GST Show Cause Notice: Legal Perspectives and Practical Considerations
OverviewThe process of issuing a consolidated Show Cause Notice (SCN) or a unified adjudication order covering several financial years under Sections 73 and 74 of the Central Goods and Services Tax (C...
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November 2025 Tax Compliance Calendar
Critical Due Dates for Income Tax and GSTThe November 2025 compliance schedule presents essential deadlines for assessees under both Income Tax and GST regulations. Under the Income Tax Act, 1961, sig...
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GST Implications on Registration and Audit Fees Charged by Co-operative Societies
1. IntroductionThis article explores the Goods and Services Tax (GST) treatment of fees collected by State Government departments, specifically the Registrar of Co-operative Societies, for services su...
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GSTR-9 Annual Return for FY 2024-25: Important Updates to ITC Reporting in Table 6
Introduction: Major Revision in GSTR-9 Table 6 for FY 2024-25The Goods and Services Tax Network (GSTN) has rolled out a crucial revision in Table 6 of the GSTR-9 annual return applicable for the finan...
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Overview of Mandatory GST E-Invoicing: Principles and Rollout
1. Overview of Mandatory GST E-Invoicing: Principles and Rollouti. Purpose and Digitalization EffortsTo combat GST evasion and prevent revenue loss, the Indian government has adopted a phased digital...
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GSTR-9/9C for FY 2024-25: Recent Requirements, Reconciliations, and Best Practices
1. OverviewThe Goods and Services Tax (GST) regime in India has completed eight years, during which it has undergone significant evolution through numerous notifications, circulars, and judicial prono...
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Accelerated GST Registration for Indian SMEs: 3-Day Approval Rollout Effective November 1, 2025
Introduction: Transforming GST Onboarding for SMEsThe landscape for Goods and Services Tax (GST) compliance in India is set for a significant transformation starting November 1, 2025. The GST Council...
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Efficient Year-End GST Filing for FY 2024–25: Preparing for GST 2.0 Transition
Significance of Year-End GST Filings(i) Importance for Assessees and ProfessionalsAs the financial year 2024–25 concludes, assessees and their Chartered Accountants (CAs) face the critical task of ens...
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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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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 (...