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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...
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Retrospective GST Registration Cancellation: Requirement of Clarity and Specificity in Show Cause Notice
Background and Judicial ContextThe Calcutta High Court, in the matter of Nikita Agarwal v. The Assistant Commissioner of Revenue Commercial Taxes and State Tax, Jorasanko Charge & Others, addressed th...
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Supreme Court’s Interpretation of Section 6(2)(b) and GST Investigation Protocols: The Armour Security Decision
Overview of the DecisionThe Supreme Court, in its landmark judgment dated 14 August 2025 in the case of M/s Armour Security (India) Ltd. v. Commissioner, CGST, Delhi East Commissionerate & Another (Sp...
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Satisfaction of Bail Condition by Deposit in Electronic Cash Ledger: DRC-03 Not Required
OverviewThe Gujarat High Court's recent decision in the case of Superintendent AE v. Virbhadrasinh Pratapsinh Chauhan & Another clarifies that an assessee’s deposit of funds in their Electronic Cash L...
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Reshaping the Flow of GST Liability and Input Tax Credit Chains in India: Indirect Access, Legal Risks, and Practical Guidance
Introduction: The Dynamics of Indirect Access in GST Credit FlowsThe implementation of the Goods and Services Tax (GST) in India from July 2017 marked a transformative approach to indirect taxation, m...
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Revised Approach to Service of GST Notices: Essential Change Proposed in Section 169
Overview: Addressing Gaps in Service of GST CommunicationsSection 169 of the Central Goods and Services Tax (CGST) Act, 2017 currently lays down multiple methods for serving notices, orders, summons,...
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Provisional Attachment under GST: Legality of Renewal After One Year
Overview of Section 83 of the CGST Act: Protective Provisional Attachment(i) Legislative Intent and ScopeSection 83 of the Central Goods and Services Tax Act, 2017 (“CGST Act”) grants the Commissioner...
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Revised Guidelines on ITC Set-Off Mechanism under GST
Introduction: Understanding the ITC Set-Off Sequence under GSTUnder the Goods and Services Tax (GST) regime, specific provisions under Section 49, Section 49B, and Rule 88A stipulate the order in whic...