GST

OverviewThe introduction of the Goods and Services Tax (GST) in 2017 marked a significant overhaul of the indirect tax system in India, with a special focus on simplifying compliance for small busines...

IntroductionThe electronic waybill (e-way bill) framework, regulated under Rule 138 of the GST Rules, governs the movement of goods across India’s territories. Compliance requires timely digital submi...

Overview of Procedural Fairness in GST Amnesty SchemesThe introduction of amnesty schemes under the Goods and Services Tax (GST) framework is a crucial strategy for recovering government dues and reso...

Background and Case Overview(i) Context and Judicial ProverbThe time-honored legal maxims, "Justice delayed is justice denied" and "Justice should not only be done but should manifestly and undoubtedl...

Overview of High Sea Sales TransactionsHigh Sea Sales refer to instances where an original importer transfers ownership of goods to another buyer while those goods are still in transit—after being dis...

IntroductionRecently, a state GST authority dispatched approximately 6,000 demand notices to traders, citing analyses of their UPI transaction data. The authorities claimed that these traders exceeded...

Overview and ContextThe real estate industry in India is subject to various complexities, particularly from a regulatory and indirect tax perspective. The treatment of Joint Development Agreements (JD...

Introduction to E-commerce Operations under GST(i) Definition of Electronic Commerce Operator (ECO)According to Section 2(44) of the Central Goods and Services Tax (CGST) Act, 2017, an Electronic Comm...

Background: Unintended GSTR-3A Notices to Cancelled Composition Assessees(i) Recent DevelopmentsRecently, a significant number of assessees registered under the GST composition scheme, who had previou...

1. Overview1.1. Introduction to GST on Passive and Active ServicesUnder the Indian Goods and Services Tax (GST) framework, the tax event is the 'supply' of goods or services or both. Section 7 of the...

Introduction to Recent GSTN FunctionalityThe Goods and Services Tax Network (GSTN) has recently introduced a new feature on the GST Portal that allows assessees to file appeals against waiver rejectio...

📢 GSTN Advisory: Ignore System-Generated GSTR-3A Notices for GSTR-4 Non-Filing – Clarifies No Action Needed in Certain Cases In its latest communication dated 20th July 2025, the Goods and Services T...

Refund of Unutilized ITC Following Business Closure: Is It Allowed Under the CGST Act?The Sikkim High Court, in SICPA India Private Limited and Another v. Union of India and Others (W.P.(C) No. 54 of...

Introduction(i) Overview of the DecisionThe Allahabad High Court delivered an important verdict regarding the treatment of technical mistakes in e-way bills under the Goods and Services Tax (GST) regi...

Introduction: Navigating Healthcare Technology and TaxationThe intersection of advanced healthcare services and taxation presents a unique regulatory challenge, especially as novel medical technologie...

Overview of GST ITC NoticesThe introduction of the Goods and Services Tax (GST) unified India’s indirect tax system, with Input Tax Credit (ITC) as a core mechanism to prevent double taxation. Nonethe...

1. Overview of GST Refunds: Export, Inverted Tax, Excess Tax, and ITCGoods and Services Tax (GST) in India places the obligation on assessees (business entities) to collect tax from consumers and remi...

QueryA professional, Mr. Rahul Verma, is engaged in offering online mental health counselling services. His academic qualifications include BSc in Psychology, MA (Clinical Psychology), and a Post Grad...

1. IntroductionThe Karnataka High Court’s recent verdict in Vigneshwara Transport Company v. Addl. Commissioner of Central Tax ([2025] 170 taxmann.com 264/94 GSTL 273) has set a significant legal stan...

Background and OverviewIn the matter involving Tvl. Batcha Noorjahan (“the Appellant”), conducting business as “Miss School Transport,” the Tamil Nadu Appellate Authority for Advance Ruling (AAAR) has...