GST

OverviewThe Goods and Services Tax (GST) framework in India lays down comprehensive procedures for the recovery of unpaid or underpaid taxes, as well as for instances where input tax credit (ITC) has...

Overview of GST Return ScrutinySection 61 of the Central Goods and Services Tax Act empowers GST authorities to examine returns filed by assessees. If inconsistencies or anomalies are detected, the of...

IntroductionThe Supreme Court, in its ruling in the case of Kesari Nandan Mobile v. Office of Assistant Commissioner of State Tax (2), has unequivocally established that a provisional attachment under...

Background: Persistent GST Jurisdiction DilemmasFor years, GST practitioners and assessees have grappled with the uncertainty surrounding which tax authority—Central or State—holds jurisdiction in spe...

Introduction and Judicial Backdrop(i) Case SummaryThe Karnataka High Court, in its judgment dated 25th July 2025 relating to directors of M/s Vihaan Direct Selling (India) Private Limited versus Union...

Introduction: The Problem of GST and ICEGATE Data InconsistenciesThe introduction of the Goods and Services Tax (GST) in India sought to streamline indirect taxation and create a unified marketplace....

Every business owner or assessee is likely to receive a GST notice during their operations. Initial anxiety is a common reaction—there may be concerns about missed deadlines, payment errors, or the po...

OverviewAssessees selling used motor vehicles, where depreciation has been claimed under the Income Tax Act and no input tax credit (ITC) was availed at the time of purchase, are subject to a unique G...

i. Overview of Calcutta High Court’s Ruling in Suraj Mangar v. Assistant Commissioner, West Bengal State Tax & Others(a) Background of the DisputeThe Calcutta High Court, in the case of Suraj Mangar v...

India’s Expanding Role in Global Services ExportsIndia has witnessed a remarkable rise in its global services exports ranking, moving from 24th place in 2001 to the 7th largest exporter of services wo...

Representation for Suggestions related to Policy & Procedures in GST The All Gujarat Federation of Tax Consultants (AGFTC) and the Income Tax Bar Association, Ahmedabad (ITBA) have jointly submitted a...

Understanding GST Registration Cancellationi) What is GST Registration Cancellation?GST registration cancellation refers to the process where an assessee’s Goods and Services Tax (GST) registration is...

Overview of the JudgmentIn a landmark decision in the case of M/S SKT Swamy Auto Agency v. Union of India, the Madras High Court invalidated GST Notification No. 56/2023 – Central Tax dated 28th Decem...

Understanding Job Work under GST(i) Job Work ExplainedUnder Section 2(68) of the CGST Act, job work refers to any process or treatment performed by an entity (the job worker) on goods owned by a regis...

Overview of the JudgmentThe Madras High Court, in the matter of Satyadevi Alamuri v. Office of Assistant Commissioner of GST and Central Excise, delivered a pivotal verdict regarding the treatment of...

Introduction: The Transformation of GST Through TechnologyThe implementation of digital solutions within India’s Goods and Services Tax (GST) regime has significantly enhanced transparency and operati...

Introduction: The Gross vs. Net GST TDS DebateThe issue of whether GST TDS should be applied to the gross invoice value (inclusive of GST) or the net amount (exclusive of GST) has become a significant...

Introduction: The Ubiquity of E-Commerce in Daily LifeE-commerce platforms have seamlessly integrated into our routines, enabling everything from grocery shopping and cab bookings to arranging holiday...

Overview of Employee Secondment in Multinational Contextsi. Defining Secondment in Indian Corporate StructuresIn the organizational landscape of multinational corporations, it is a common practice for...

Introduction to the GST Appellate Tribunali) Role and Composition of the TribunalThe GST Appellate Tribunal (GSTAT) functions as the secondary appellate authority under the Goods and Services Tax fram...