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Rule 31: Tribunal's Authority for Equitable Justice in GST Appeals
Rule 31: Expansive Authority of GST Appellate Tribunal over Appeal GroundsOverview of Rule 31 under GSTAT (Procedure) Rules, 2025(i) Scope of Grounds in Appeals(a) Rule 31 of the Goods and Services Ta...
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In-depth Analysis of Section 66 of the CGST Act: Understanding the Special Audit Mechanism
Introduction: The Role of Special Audit under GSTThe Goods and Services Tax (GST) regime is characterized by stringent compliance and constant monitoring. Among the various tools available to tax auth...
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Guide to GST Return Amendments for FY 2024-25: Adjustments, Input Tax Credit, Reverse Charge Mechanism & Key Deadlines
Amendments in Outward Supplies (Sales/Services)i) Modifications and Corrections in Outward SuppliesAs per Section 37(3) of the CGST Act, 2017, any omissions or errors in reporting sales, credit/debit...
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Recent Revisions in GSTR-1: Modifications in GST Outward Supply Reporting
IntroductionThe GST Council has introduced significant amendments to the GSTR-1 form, transforming the reporting structure for outward supplies. These changes, notified via Notification No. 12/2024 –...
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Critical Evaluation of the Supreme Court’s Approach to Employee Secondment and Service Tax: Insights from the Northern Operating Systems Judgment
Overview and Contexti. Introduction to the Issue of Secondment and Tax LiabilityThe characterization of secondment arrangements—where employees are temporarily transferred from an overseas group compa...
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SCN - Specimen Reply to Show Cause cum Suspension Notice Alleging Breach of Rule 86B, CGST Rules, 2017
Date: <DD/MM/YYYY>To,The Jurisdictional GST OfficerSubject: Response to Show Cause cum Suspension Notice No. _______ dated _______ for the Financial Year <20XX-XX> under Rule 86B, CGST Rules, 2017GSTI...
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Addressing GST TDS Reconciliation Complexities for Infrastructure Companies
Overview of GST TDS Provisions(i) Mechanism and Applicability of GST TDSUnder the Goods and Services Tax framework, tax deduction at source (TDS) serves as a compliance measure wherein designated reci...
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Parallel Proceedings and the Enigmatic “Proper Officer” Under GST: A Comprehensive Analysis
Introduction: Evolution and Interpretation of the “Proper Officer”The concept of the “proper officer” under Indian Indirect Tax laws has undergone significant transformation, particularly following th...
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June 2025: Essential Tax Compliance Timelines for Income Tax and GST
As June 2025 approaches, it is imperative for assessees, businesses, and government entities to stay mindful of multiple statutory deadlines for both Income Tax and GST compliance. Below is a detailed...
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GST Refunds in India: Process, Eligibility, Recent Changes & Practical Insights
Introduction to GST RefundsIndia’s introduction of the Goods and Services Tax (GST) on July 1, 2017, marked a major overhaul of the country’s indirect taxation landscape. A core feature of the Central...
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SCN - Draft Appeal Against Demand on ITC Mismatch in GSTR-2A vs. GSTR-3B
(Form GST APL-01) Appeal to the Appellate Authority1. GSTIN/Temporary ID/UIN:2. Legal Name of Appellant:3. Trade Name, if any:4. Address:5. Order No. & Date:6. Designation of Officer Passing the Impug...
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GST Implications on Manufacturing, Works Contract, and Job Work: A Comprehensive Analysis
Introduction: Differentiating Manufacturing, Works Contract, and Job Work in GSTThe Goods and Services Tax (GST) framework in India requires businesses to accurately categorize their operations as Man...
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Understanding ITC Eligibility: Examining Section 16(2) and Section 16(5) of the CGST Act
OverviewThe interaction between the foundational eligibility criteria for availing Input Tax Credit (ITC) as laid out in Section 16(2) and the deadline extension for specific years provided under Sect...
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SCN - Appeal Under Section 107 of the CGST Act, 2017 Against Ex Parte Adjudication Order in Alleged Fake Invoice Case – Appeal in Form GST APL-01
ToThe Appellate Authority[Jurisdictional Details to be Inserted] 1. Appellant Details GSTIN/TEMP ID/UIN: [To be inserted]Legal Name: [To be inserted]Trade Name (if any): [To be inserted]Address: [To b...
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SCN - Response to Show Cause Notice Regarding Non-Issuance of E-Invoice under GST Provisions
Subject: Response to Show Cause Notice Regarding Non-Issuance of E-Invoice under GST ProvisionsToThe Deputy CommissionerWard No. ___, State GSTRoom No. ___, ___ Floor[Office Address]Sub: Submission of...
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GST Implications on Renting Motor Vehicles with Operators: A Comprehensive Guide
Introduction: Navigating GST on Vehicle RentalsRenting a car or a fleet for business or personal use may seem straightforward, but GST regulations add layers of complexity to these transactions. Asses...
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Gauhati High Court Clarifies: Summary Notices and Orders are Inadequate under CGST Act
The Gauhati High Court, in a significant judgment (Ranjit Dutta v. State of Assam & Others, W.P.(C) No. 1953 of 2025, dated April 08, 2025), has held that issuing only summary show cause notices (SCNs...
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Comprehensive Guide to Goods and Services Tax (GST) and Input Tax Credit (ITC) Framework
1. Overview of the Goods and Services Tax SystemThe Goods and Services Tax represents a comprehensive indirect taxation system implemented across India from July 1, 2017. This unified tax structure op...
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Gujarat High Court Directs GST Council to Reconsider Compensation Cess Exemption for Export Supplies
1. Judicial Pronouncement OverviewThe Honourable Gujarat High Court, in the matter of M/s. Sopariwala Export (P.) Ltd. versus Joint Commissioner, CGST and Central Excise [R/Special Civil Application N...
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SCN - Reply to Show Cause Notice — Alleged Wrongful Claim of Input Tax Credit under Incorrect GST Head
Subject: Reply to Show Cause Notice — Alleged Wrongful Claim of Input Tax Credit under Incorrect GST HeadTo,The Deputy Commissioner,Ward No. [to be inserted], State GSTRoom No. [to be inserted], [Floo...