GST

1. OverviewIndia's adoption of the dual Goods and Services Tax (GST) system, where both the Centre and the States impose taxes, has given rise to simultaneous tax investigations. Though the GST system...

Dated: 30.04.2025To,[Addressee Name][Designated Authority][Department Name][Office Address]Subject: Clarification on Discrepancies in Reverse Charge Mechanism Tax Liability – FY 2022-23Respected Sir/M...

Dated: 30.04.2025To,[Insert Recipient's Name][Insert Recipient's Address][City, State, PIN Code]Subject: Response to GST Audit Notice Issued under Section 65 of the CGST Act and Request for Correction...

Challenges in GST ImplementationThe introduction of the Goods and Services Tax (GST) in India in July 2017 brought numerous complexities, particularly regarding Input Tax Credit (ITC) claims. Several...

Refund Rejection Without Deficiency Memo The Hon’ble Bombay High Court in Raiden Infotech India (P.) Ltd. v. State of Maharashtra held that rejecting a refund application without issuing Form GST RFD-...

IntroductionThe term "taxable event" within the context of Goods and Services Tax (GST) describes an occurrence that establishes the tax obligation for an individual or entity. As per GST guidelines,...

IntroductionBetween March 21st and April 28th, 2025, the Goods and Services Tax Network (GSTN) has issued several updates concerning the GST portal. These advisories focus on the waiver scheme applica...

OverviewSection 129 of the Central Goods and Services Tax (CGST) Act, 2017, addresses the detention, seizure, and provisional release of goods and conveyances in transit for breaches of GST regulation...

IntroductionThis article investigates whether an assessee's own current records can serve as a basis for the revenue authorities to invoke "special circumstances" as outlined in a Section 74 notice fo...

Introduction to Time Limits under GSTGST legislation in India sets specific deadlines for the issuance of show cause notices (SCNs) and adjudication orders, which are crucial for ensuring compliance a...

Initial Steps Post-Registration(i) Updating Bank Details: Provide bank account information on the GST portal within 45 days from the GST registration date or before submitting the first GST return.(ii...

Introduction: Approaching a GST order with a methodical mindset is crucial for assessing whether there are grounds for appeal.Was the Show Cause Notice (SCN) Properly Delivered and Recognized?Verify:C...

IntroductionOn 17th April 2025, the Central Board of Indirect Taxes & Customs (CBIC) released Instruction No. 03/2025-GST, designed to expedite the GST registration process for valid applicants. This...

The Evolution of Online GamingA Growing Global InfluenceSports and gaming have always served as sources of entertainment, relaxation, and social engagement. Online gaming has expanded these by providi...

Overview of New InstructionsThe Central Board of Indirect Taxes and Customs (CBIC) has released Instruction No. 03/2025-GST on April 17, 2025. This replaces the guidelines from 2023 and aims to enhanc...

The registration under the Goods and Services Tax (GST) framework is a legal mandate for entities in India whose total turnover surpasses the specified threshold or who are part of categories detailed...

IntroductionChallenges in Business OperationsBusinesses, particularly in manufacturing and often trading sectors, encounter difficulties in achieving 100% output relative to the input used in producti...

1. Joint Development Agreements (JDA)(i) GST Applies Only on Transferable DR, Not Mere Transfer AgreementsSrinivasa Realcon Pvt Ltd [WP 7135/2024 - Bombay HC]: Development rights under JDA allowing co...

1. Classification and Scope of Services under GST(i) Types of Services in the SectorAccommodationAccommodation with FoodRestaurant with TakeawayEventsCateringConferences(ii) Composite Supply Principle...

1. Introduction to the Revised ISD Framework(i) Background of AmendmentsThe ISD (Input Service Distributor) mechanism underwent significant reforms through the Finance Act, 2024 and subsequent notific...