GST

Introduction: GST Rate Changes for Paper ProductsThe 56th GST Council meeting, held on September 3, 2025, brought about significant changes to the GST rate structure for paper and paperboard items und...

Overview of Property Acquisition Taxes in IndiaAcquiring immovable property in India involves various tax obligations at both the State and Central levels. At the State level, stamp duty and registrat...

Introduction to GSTINWhat is a GSTIN?The Goods and Services Tax Identification Number (GSTIN) is a distinct 15-digit code allotted to every entity registered under the GST framework, as stipulated by...

Overview of GST 2.0 Reforms Affecting Imports and Cess LiabilitiesThe 56th GST Council meeting, convened on 3rd September 2025, endorsed broad-based rate adjustments and framework modifications, colle...

Overview of the Recent ChangeThe Central Board of Indirect Taxes and Customs (CBIC), through Circular No. 253/10/2025-GST dated 1st October 2025, has rescinded its earlier guidance contained in Circul...

1. OverviewThe 56th meeting of the GST Council introduced substantial modifications to GST rates on select goods and services. These modifications were formally implemented through Notifications No. 1...

Overview of GST 2.0 Reformsi) The Major Changes AnnouncedOn September 3, 2025, the GST Council convened for its 56th meeting and introduced wide-ranging reforms collectively termed “GST 2.0.” Effectiv...

Background and Legal Contexti) Overview of the CaseIn the matter of Manu Blue Metals and M. Sand v. State Tax Officer (W.P. No. 16407 of 2024), the Madras High Court examined whether applications for...

Background and Legal Context(i) Introduction to the Case(a) In the matter of MAP Overseas v. Union of India & Others, the Bombay High Court addressed the issue of whether an assessee can seek relief u...

1. Overview of GSTAT Appeals: Digital Filing and Updated Procedures1(i). Introduction to GST Appellate Tribunal (GSTAT)The Goods and Services Tax Appellate Tribunal (GSTAT) has been constituted as a s...

Overview of GSTN’s New Invoice Management System ReformsThe Goods and Services Tax Network (GSTN) has announced a series of major enhancements to the GST Portal, set to take effect from the October 20...

Introduction to the Latest UpdatesThe Central Board of Indirect Taxes & Customs (CBIC), through Notification No. 13/2025-CT dated 22 September 2025 and supporting circulars, has significantly revamped...

Every tax regime has its own narrative, but the GST Compensation Cess stands out due to its deep political and federal implications. Conceived as a result of negotiations to uphold the spirit of feder...

Overview of GST 2.0 and Its Significance for AMCsThe implementation of GST 2.0 from 22nd September 2025 has ushered in notable alterations to the GST framework, directly influencing the manner in whic...

1. Introduction to GST 2.0 India is gearing up to roll out GST 2.0 on September 22, 2025, representing a significant overhaul to the current Goods and Services Tax framework. The primary aim of this r...

Introduction to GST 2.0 and Its ObjectivesGST 2.0, effective from 22nd September 2025, has ushered in significant tax rate reductions across a range of goods and services. The reform’s primary aim is...

1. Introduction to the New IMS and Manual ITC Claims(i) Overview of Upcoming ChangesBeginning with the tax period of October 2025, the Goods and Services Tax (GST) regime in India will transition from...

OverviewThe Central Board of Indirect Taxes and Customs (CBIC), in alignment with the Supreme Court's directions issued under Article 142 of the Constitution of India (Suo Moto Writ (Civil) No. 5/2020...

Introduction: GST's Role in Transforming Healthcare and InsuranceThe Indian healthcare and insurance landscape is undergoing a significant transformation with the recent changes implemented by the 56t...

Overview of the Composition Scheme under GSTi. Introduction to the SchemeThe Goods and Services Tax (GST) regime mandates a wide array of compliance requirements that can be quite complex, particularl...