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Addressing Procedural Issues in GST Recovery for Unfiled Returns
Assessees frequently encounter cash flow challenges near the deadline for submitting GSTR-3B, especially after settling unavoidable business expenses such as wages, office rent, and payments to suppli...
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Jharkhand High Court Rules on Authority under GST Sec 61 in Valuation Cases
1. Background of the Case(i) Overview of the Case:In the legal matter of Sri Ram Stone Works against the State of Jharkhand (Case No. 5535 of 2024), the High Court of Jharkhand delivered a significant...
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Veterinary Healthcare Services: GST Insights
GST Implications on Veterinary Healthcare Services in India1. OverviewHealthcare is a fundamental need for all living beings, including animals and birds. While healthcare services have traditionally...
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SCN - Response to GST Scrutiny Notice: Rebuttal of Alleged Tax Shortfall
1. Factual Background(i) Entity InformationABC Enterprises ("the Respondent") is a registered entity under the Goods and Services Tax (GST) regime, holding GSTIN: XYZ, with its registered business add...
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SCN - Reply to Show Cause Notice for General Penalty Under GST Act
To, The Office of the Deputy Commissioner Ward No. [●], [●] State GST Room No. [●], [●] Floor [City Name] [State], [Pincode]Subject: Response to Show Cause Notice dated [●] for ABC Enterprises (GSTIN:...
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Recent GSTN Advisories: May 2025 Compliance Updates for Assessees
IntroductionThe Goods and Services Tax Network (GSTN) has rolled out several key advisories in May 2025, aimed at improving compliance, enhancing the accuracy of reporting, and streamlining processes...
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Bail in CGST Cases: A Judicial Perspective
Judicial Approach to Grant of Bail Under Section 132 of the CGST Act: Key Principles and Recent DevelopmentsIntroduction: Judicial Attitude Towards Bail in CGST Offences(i) A Trend of Mechanical Bail...
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Clarification on Input Tax Credit Availability for Demo Vehicles under GST
Analysis of GST Input Tax Credit on Demonstration Vehicles: Clarification and ComplianceIntroductionThe Goods and Services Tax (GST) framework in India permits assessees to claim Input Tax Credit (ITC...
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Judicial Discipline in Indirect Taxation: Necessity or Choice?
1. Judicial Discipline in Indirect Taxation: Mandate or Mere Discretion?The Goods and Services Tax (GST) was introduced in India with the intention of consolidating several indirect taxes imposed by t...
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Restricted Input Tax Credit under Section 17(5) of the GST Law
1. Overview: Restrictions on Input Tax Credit (ITC) under Section 17(5) of the CGST Act, 2017Section 17(5) of the Central Goods and Services Tax (CGST) Act, 2017, imposes several limitations on the av...
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E-Way Bill Compliance Under GST: Frequent Errors That Result in Penalties
Introduction: Importance of E-Way Bill ComplianceThe e-way bill (EWB) system, established under the Goods and Services Tax (GST) framework, plays a crucial role in monitoring the movement of goods and...
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Highlighting an Inconsistency in the CGST Act, 2017: Penalties for Minor vs Major Offenses
1. Exploring an Intriguing Disparity in the CGST Act, 2017: “Why Lesser Infractions Invite Harsher Penalties”The Central Goods and Services Tax Act, 2017 (CGST Act) is characterized not only by its te...
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Judicial Bar on Issuing GST Notices Based on Market Value Comparisons: Insights from the Jharkhand High Court
(i) IntroductionIn a recent judgment, the Jharkhand High Court in Sri Ram Stone Works v. State of Jharkhand [W.P. (T) Nos. 5535/2024, dated May 09, 2025] decisively invalidated Goods and Services Tax...
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Introduction to the New GST Invoice Management System (IMS)
Understanding the New GST Invoice Management System (IMS)1. Introduction to the GST Invoice Management SystemThe Goods and Services Tax framework in India continues to evolve with technological advanc...
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GST Implications on Ocean Freight in International Trade
GST Implications on Ocean Freight for Import and Export Transactions1. Introduction to Ocean Freight TransportationOcean freight remains the backbone of international trade, facilitating over 90% of g...
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Introduction: Evolving Landscape of GST Law – Emergence of Section 74A
Understanding the New GST Framework: Section 74A and Its Implications1. Introduction to Section 74A(i) Background of GST AmendmentsThe Goods and Services Tax (GST) framework in India has witnessed con...
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GST Composition Scheme for Cloud Kitchens & Takeaway Businesses: Comprehensive Guide on Eligibility and Compliance
GST Composition Scheme for Cloud Kitchens and Takeaway Services: Eligibility, Compliance, and Practical Considerations1. Introduction to Cloud Kitchens Under GST FrameworkThe food service industry has...
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Credit Notes under GST: New Documentation Standards for Output Tax Reduction
Managing GST Credit Notes: New Compliance Requirements1. Introduction to the New GST Compliance FrameworkThe landscape of GST compliance has undergone a significant transformation with the issuance of...
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Supreme Court Validates Use of Electronic Credit Ledger for GST Pre-Deposit: Transformative Ruling for GST Litigation
Supreme Court's Landmark Ruling: Pre-Deposit Through Electronic Credit Ledger in GST Appeals1. Introduction to the Landmark JudgmentThe Supreme Court of India has delivered a decisive verdict in the c...
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Analysis of GST Treatment on Scratch Card Incentive Schemes: Gift or Lottery?
Understanding GST Treatment of Scratch Cards: Gift or Lottery?1. Introduction to Promotional Scratch Cards Under GSTThe implementation of GST in 2017, coupled with India's digital transformation, has...