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A New Era for GST: Diwali Announcements and Their Impact on Assessees
Major Overhaul of GST FrameworkOn the occasion of India’s 79th Independence Day, the Hon’ble Prime Minister, Shri Narendra Modi, declared an extensive revamp of the Goods and Services Tax (GST) regime...
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Resolving GST Jurisdiction: Supreme Court Clarifies the Bar on Parallel Proceedings under Section 6(2)(b) of CGST Act
Introduction: GST’s Dual Administrative Structure and Jurisdictional IssuesIndia’s Goods and Services Tax (GST), now in its ninth year, is celebrated for unifying indirect taxation under the philosoph...
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Upcoming GST Overhaul: Streamlined Slabs and Reduced Rates Proposed
Introduction to Proposed GST ChangesThe Government of India is considering major amendments to the Goods and Services Tax (GST) regime, with the intention of implementing these modifications by Octobe...
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GST Implications for Pre-School and Higher Secondary Educational Institutions in India
Overview of GST Exemption for Educational Institutionsi. Definition and Statutory Framework(a) As per Section 2(y) of the Central Goods and Services Tax (CGST) Act, 2017, an "educational institution"...
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Comprehensive Guide to GST Registration for Small Enterprises in India
Introduction: Understanding GST for Small EnterprisesGoods and Services Tax (GST) is a unified indirect tax regime implemented across India, significantly impacting the way small enterprises conduct b...
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Treatment of Freight, Packaging and Auxiliary Charges in GST for Textile Sector
The Indian textile industry, encompassing various stages from fiber production to finished garments, involves multiple ancillary costs that significantly impact GST compliance. These auxiliary charges...
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Analysis of Landmark Rulings on Cross-Border Employee Secondment
1. Introduction and ContextCross-border deployment of personnel by international group entities to their Indian associates has remained a contentious area under both the erstwhile service tax framewor...
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Supreme Court Clarifies Scope of Section 6(2)(b) of CGST Act: Summons ≠ Proceedings
Introduction In Armour Security (India) Ltd. vs Commissioner, CGST, Delhi East Commissionerate & Anr. (decided on August 14, 2025) (2025) TaxCorp(IDT) 11424 (GST), the Supreme Court has brought long-a...
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Recalibrating GST Enforcement: Calcutta High Court’s Stance Against Arbitrary Arrests
Introduction: Calcutta High Court’s Emphasis on Procedural Fairness in GST ArrestsThe Calcutta High Court has recently underscored the primacy of personal liberty and procedural safeguards in GST-rela...
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GST Implications on Price Adjustments After Export of Goods with IGST Payment
Overview: Impact of Post-Supply Price Adjustments in Export ContractsInternational export transactions often experience price modifications after goods are supplied, either increasing or decreasing, d...
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Denial of Right to Cross-Examine Officers in GST Proceedings Based Solely on Documentary Evidence: Gujarat High Court’s Perspective
Overview of the Case(i) Background of the Dispute(a) In the matter of Sazid Ali Khan v. Office of Principal Commissioner, Central GST and Central Excise Commissionerate, Vadodara-I & Ors, the Gujarat...
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Judicial Limits on GST Recovery: An In-Depth Review of Recent Key Court Decisions
1. OverviewThe evolution of the Goods and Services Tax (GST) regime has brought about significant changes in India’s indirect tax system since July 2017. Alongside the promise of a streamlined tax str...
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Article: Claiming Input Tax Credit on Prefabricated Constructions: A Comprehensive Analysis
Claiming Input Tax Credit on Prefabricated Constructions: A Comprehensive Analysis1. Introduction to GST and Input Tax Credit ChallengesThe Goods and Services Tax (GST) regime, launched in July 2017,...
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J&K High Court Ruling on Fixed Value Addition Rates for GST Budgetary Support Refunds: A Comprehensive Analysis
Introduction: Overview of the GST Budgetary Support Scheme (BSS)The Jammu & Kashmir High Court has recently clarified a pivotal issue regarding the calculation of budgetary support refunds under the G...
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Rule 37A of CGST Rules: Input Tax Credit (ITC) Reversal and Re-availment Procedure
Overview of Rule 37A – ITC Reversal Due to Supplier’s Non-Compliancei) Introduction to Rule 37ARule 37A, inserted via Notification No. 26/2022 – Central Tax dated 26 December 2022, mandates that a reg...
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Discrepancy Between Law and Practice: PAN-Based OTP Authentication for GST Registration
IntroductionThe GST registration process in India has undergone several amendments for enhanced transparency and fraud prevention. One such significant update was the introduction of mandatory PAN-lin...
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Guidance on Filing SPL-01/SPL-02 When Table 4 Payment Details Are Not Auto-Populated under Section 128A: GSTN Advisory
(12-06-2025)Overview of the AdvisoryThe Goods and Services Tax Network (GSTN) has released an advisory dated 12th June 2025 addressing difficulties encountered by assessees when submitting Form SPL-01...
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HC Orders on Assessment against Deceased, Demand under Sections 73/74/130, and Related GST Disputes
This compilation summarises recent High Court rulings addressing key GST-related disputes, including assessment against deceased taxpayers, the scope of confiscation proceedings, violation of natural...
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GST Implications on Electricity Charges: Can Clarificatory Circulars Override Constitutional and Statutory Safeguards?
Introduction: Electricity’s Unique Status in Indirect TaxationElectricity is an essential service, central to India’s economic and daily life. Historically, it has been shielded from indirect taxes su...
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Reassessment Ordered Due to Absence of ASMT-10 and DRC-01 Notices in GST Proceedings
OverviewThe Himachal Pradesh High Court, in the matter of Hindustan Construction Company Limited versus Union of India & Others, annulled a GST demand and recovery notice issued against Hindustan Cons...