GST

Understanding Restaurant ServiceWhat Constitutes a Restaurant Service?The term "Restaurant Service" is not defined in the general Section 2 of GST Act, but can be found in Notification No. 11/2017, wh...

Case Review: Shrinivasa Realcon Private Ltd. vs Deputy Commissioner Anti-Evasion Branch(i) Case Reference and Background:In a significant judgment pertaining to GST implications on development rights,...

Introduction to the GSTR-2B TransitionJanuary 2022 saw a noteworthy shift in the GST compliance landscape in India as the GSTR-2B became the definitive source for Input Tax Credit (ITC) claims. Previo...

Overturning the MakeMyTrip PrincipleThe Supreme Court abolished the prior necessity for quantifying tax demand before arrests under GST laws, as established in the precedent of MakeMyTrip v. Union of...

Introduction to Section 74A(11)The enactment of Section 74A(11) within the GST framework has been instrumental in setting standardized timelines for issuing show cause notices (SCNs) and passing order...

OverviewRecent modifications to the Central Goods and Services Tax Rules, 2017 (CGST Rules) have introduced an amendment under Rule 62(1) that extends the deadline for submitting Form GSTR-4 starting...

Overview of GSTN’s New Compliance MeasureWith the announcement on 4th April 2025, the Goods and Services Tax Network (GSTN) is set to implement a pivotal update to the Invoice Registration Portal (IRP...

As we usher in the Financial Year 2025-26, businesses should be aware of five crucial changes pertaining to GST E-Way Bill and E-Invoice. These updates, commencing in April 2025, hold critical relevan...

IntroductionGSTN has circulated an advisory notifying assessees whose Annual Aggregate Turnover (AATO) meets or surpasses ₹10 crore, that starting from 1st April 2025, there will be a restriction on r...

1. OverviewThe Limitation Act, 1963, sets forth the time frames for legal proceedings like suits, appeals, and applications. Tax laws, both direct (such as the Income Tax Act, 1961) and indirect (like...

Appeal under Section 74 of the CGST Act, 2017In the case: [Name] Vs. Additional Commissioner (CGST Delhi)Appellant's BackgroundThe appellant, M/s [Company Name], is a sole proprietorship with long-sta...

Introduction: Analyzing 'Taxable Supply' in the CGST ActThe article explores how the definition of "Taxable Supply," as found in Section 2(108) of the Central Goods and Services Tax Act 2017 (referred...

1. OverviewCredit notes serve an important function in the Goods and Services Tax (GST) structure, especially in handling interactions between businesses and their consumers. It's crucial to recognize...

GST Framework and Emerging IssuesThe introduction of the Goods and Services Tax (GST) has aimed to create a cohesive taxation system across India. However, complexities linger, particularly concerning...

Introduction to Circular No. 61/35/2018-GSTCircular No. 61/35/2018-GST, dated September 4, 2018, was introduced to mitigate challenges encountered by businesses storing goods in transporter-operated w...

Overview:The Goods and Services Tax (GST) framework in India incorporates the Input Service Distributor (ISD) mechanism to facilitate the allocation of Input Tax Credit (ITC) among business units that...

Legal Modifications and ComplianceSubstantive Amendments Impacting Business Relations:Are recent legal amendments effective from April 1, 2025, prompting changes in customer interactions?Agreements wi...

1. IntroductionIndia's taxation framework witnessed a paradigm shift with the introduction of the Goods and Services Tax (GST) on July 1, 2017. This system has been designed to streamline the tax proc...

Multi-Factor Authentication (MFA) for All AssesseesFrom April 1, 2025, all GST assessees will need to implement Multi-Factor Authentication (MFA) for accessing GST portals, as authorized by Section 14...

Introduction of New US Tariff StrategyUnder President Donald Trump's administration, the United States has unveiled a novel tariff regime named "Liberation Day" tariffs. This strategy indicates a majo...