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GST Appeals: Filing Process, Timelines, and Common Grounds for Success
1. Understanding GST AppealsNobody enjoys disputes, particularly when they're linked to adverse GST orders by tax authorities. Fortunately, the law provides the right to contest such decisions. Essent...
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Clarifying Tax Classification Errors: Provisions under Section 77 of the CGST Act, Section 19 of the IGST Act, and Circular No. 162/18/2021
The introduction of the Goods and Services Tax (GST) aimed to simplify the indirect tax structure in India. Despite this, the system poses challenges, especially when determining whether a supply is i...
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Notification 8/2025-Central Tax: Examination of Late Fee Waiver
Overview Notification No. 8/2025-Central Tax, which was released on January 23, 2025, by the CBIC under Section 128 of the CGST Act, 2017, offers a conditional exemption from late fees for the late su...
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GST Reprieve Initiative 2024: Guidelines for Filling SPL-02 Form
Understanding the GST Reprieve Initiative 2024: Relief from Interest and Penalties via Forms GST SPL-01 and GST SPL-02Overview: The GST Reprieve Initiative 2024 facilitates the waiver of interest and...
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In-Depth Guide on Late Fee Waiver for GSTR-9 and GSTR-9C Filings
Notification on Late Fee WaiverOn January 23, 2025, Notification No. 08/2025 – CENTRAL TAX was released by the Central Board of Indirect Taxes and Customs (CBIC). This notification captures the decisi...
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Analysis of Notification No. 5/2025: Changes to "Specified Premises" Definition in India’s Tax Laws
Key Modifications in Notification No. 05/2025Notification Changes and Effective DateOn January 16, 2025, the Central Government released Notification No. 05/2025 - Central Tax (Rate), which will take...
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Guide to Filing GST Amnesty Scheme 2024 Applications
1. Overview of the GST Amnesty Scheme 2024The GST Amnesty Scheme for the year 2024, referenced under Section 128A, offers relief from interest and penalties relating to the timeframe between July 1, 2...
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GST Amnesty Scheme – Section 128A: A Detailed Overview
Introduction of Section 128AThe GST Council, during its 53rd meeting, recommended the inclusion of Section 128A in the CGST Act. This section aims to provide relief from interest and penalties for reg...
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Rectification of ITC Claims Through Section 16(5) of GST: A Review of Notification No. 22/2024-CT and GSTN Advisory
IntroductionThe introduction of Section 16(5) under the Central Goods and Services Tax Act, 2017 (CGST Act) alongside Notification No. 22/2024-CT issued on October 8, 2024, provides a solution for the...
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Requirement for Bilingual Documentation by Central GST Department
Background Judgment: The Andhra Pradesh High Court adjudicated in the case of M/S Subodh Enterprises v. Union of India & Ors and Andhra Pradesh Township and Infrastructure Development Corporation Limi...
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Revised GST Refund Procedure Under Inverted Duty Structure: Insights from the Gujarat High Court
Introduction to GST Refund Under IDSThe Gujarat High Court, in the case of M/S. Tirth Agro Technology Pvt. Ltd. & Anr. Versus Union of India & Ors. - (2025) TaxCorp(GST) 48236 (HC-GUJARAT), provided c...
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Understanding ITC on Immovable Property in Light of Safari Retreats Case
IntroductionThe Goods and Services Tax (GST) has significantly transformed India's indirect tax structure. A pivotal feature distinguishing modern GST from previous systems like VAT and service tax is...
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The Evolution of Input Service Distribution (ISD) and its Effects on GST Assessees
Background of ISD in Indiai) Historical PerspectiveInput Service Distribution, commonly referred to as ISD, is not a new phenomenon in India. It traces its roots back to the era of Service Tax. Under...
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Condonation of Delay in GST Appeals due to Absence of Physical Order Copy
1. IntroductionThe delay in filing appeals under the Goods and Services Tax (GST) framework has been a point of contention, especially when the physical order copy is not served to the assessee. This...
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Implementation of HSN Code Reporting in GSTR-1/1A from January 2025
1. Introduction to New Reporting RequirementsGSTN released an advisory on January 9, 2025, detailing new protocols for reporting HSN Codes in Table 12 of the GSTR-1 and 1A forms, effective from the Ja...
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How to Handle GST Notices and Communicate with the Department
Understanding GST NoticesIn the ambit of GST Law, a GST Notice serves as an official communication to an assessee by GST authorities, highlighting inconsistencies or discrepancies noticed in the tax c...
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Addressing Mismatch Notices in GST
Overview: According to Section 61 of the CGST Act, 2017, GST officials examine filed returns to pinpoint mismatches, often focusing on differences between Input Tax Credit (ITC) claimed in GSTR-3B and...
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Board Report Disclosure Irregularities: Penal Consequences for Company Directors in India
IntroductionM/s. Be Bold & Confident Careers Private Limited, based in Sangrur, Punjab, encountered legal repercussions due to errors in their board report's disclosure of conducted meetings. A compla...
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Validity of Consolidated Show Cause Notices for Multiple GST Periods
Issuing a Combined Show Cause Notice for Multiple Assessment YearsThe GST Department's approach of issuing a single Show Cause Notice (SCN) for multiple assessment years has stirred substantial legal...
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Kerala High Court Directs Separate Proceedings for Each Financial Year in GST Case: Importance of Independent Assessment for Each Year Despite United Show Cause Notice
1. OverviewIn a crucial verdict by the Kerala High Court in WP(C) No. 33659 of 2024, Haries Muhammed submitted a writ petition challenging the issuance of a unified show cause notice pursuant to Secti...