GST

Action Obligations for Amnesty Scheme Participation Under Section 128A of GST Act, 2017 Before 31-03-2025The Government of India has implemented vital changes through Notification No. 11/2025 dated Ma...

Overview of GST Amnesty Scheme and Recent CBIC UpdatesThe timeline for compliance with the Goods and Services Tax (GST) amnesty initiative, introduced under Section 128A of the Central Goods and Servi...

Overview of Year-End GST Considerations As the fiscal year concludes, entities need to ensure adherence to GST regulations across several areas. Businesses selecting the Composition Scheme must submit...

Introduction to GST Amnesty Program under Section 128AThe introduction of Section 128A to the Central Goods and Services Tax (CGST) Act, as endorsed by the GST Council in its 53rd gathering, aims to o...

Overview of GST Amendments and Their Impact on Hotels and RestaurantsThe Goods and Services Tax (GST) reform has ushered in extensive modifications across diverse sectors in India, particularly affect...

Case OverviewThe Calcutta High Court, in the matter of Jyoti Tar Products Pvt. Ltd. vs. Deputy Commissioner, State Tax, Shibpur Charge WBGST & Others, determined that valid Input Tax Credit (ITC) clai...

March 2025 marks a critical period for GST obligations, necessitating businesses to address 16 essential tasks. Among them are the reconciliation of outward supplies in Forms GSTR-1 and GSTR-3B, ensur...

The introduction of Input Service Distributor (ISD) regulations, which will be mandatory starting April 1, 2025, is set to present various financial and operational challenges. Ensuring compliance wit...

Introduction to GST Classification: Casual vs Non-Resident Taxable IndividualsThe framework of Goods and Services Tax (GST) in India sets clear distinctions between Casual Taxable Persons (CTP) and No...

Introduction In a recent decision involving the Gujarat Chamber of Commerce and Industry & Others v. Union of India & Others (2025) TaxCorp(GST) 48201 (HC-GUJARAT), the Gujarat Industrial Development...

1. Overview of ISD Registration RequirementsFrom April 1, 2025, it is compulsory for entities acting as Input Service Distributors (ISD) under GST to register. This registration is pertinent only for...

Introduction to Input Service Distribution (ISD)Assessees who operate in various states or union territories in India have offices considered separate entities as per Section 25 of the Central Goods a...

1. Introduction to ISD Under GSTBeginning April 1, 2025, under the GST framework, businesses distributing Input Tax Credit (ITC) from common input services among multiple GST registrations must comply...

1. Overview of Financial Year-End ProceduresArjuna: Krishna, as we approach the close of the financial year 2024-25, assessees are eager to know the necessary steps to prime themselves for the upcomin...

Updates from GST Network (GSTN)In March 2025, the Goods and Services Tax Network (GSTN) issued several advisories focused on compliance and updates for assessees using the GST portal. Meanwhile, the M...

1. Introduction to Section 128ASection 128A of the Central Goods and Services Tax (CGST) Act facilitates an amnesty initiative to help assessees resolve pending GST conflicts by allowing a waiver of i...

Introduction to GST TDS on Metal ScrapWith the issuance of Notification No. 25/2024-Central Tax dated October 9, 2024, the Indian government has broadened the scope of GST TDS to encompass transaction...

Background of Input Service Distributor (ISD)(i) Historical Context: The concept of the Input Service Distributor (ISD) originated during the service tax regime in 2005 but was not commonly utilized d...

OverviewThe Government of India has mandated the registration of Input Service Distributors (ISD) under the GST framework starting April 1, 2025. This policy aims to optimize the allocation of Input T...

Judgment SummaryThe Bombay High Court in the case of FSM Education Pvt Ltd v. Union of India [Writ Petition (L) No. 28229 of 2024, decided on January 21, 2025], determined that issuing a Show Cause No...