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Contesting Section 74 GST Notifications: Fundamental Grounds & Judicial Precedents
Whenever an authority issues a Show Cause Notice (SCN) under Section 74 of the Central Goods and Services Tax (CGST) Act, it signifies suspicion of a tax deficit due to deceit, collusion, intentional...
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Tax Challenges in the Age of E-Commerce: Global Approaches
OverviewE-commerce, the practice of buying and selling products online, has dramatically transformed global trade since its inception in the late 1990s. Companies like Amazon (founded in 1994) and eBa...
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Understanding the GST Interest and Penalty Waiver Scheme: Section 128A and Rule 164
IntroductionThe waiver scheme outlined in Section 128A, accompanied by Rule 164, offers relief from interest and penalty demands associated with GST notices issued under Section 73, specific to the pe...
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Gujarat High Court Rules Transfer of Industrial Land Under Assignment Agreement Exempt from GST
1. IntroductionIn a landmark decision, the Gujarat High Court ruled in the case of Gujarat Chamber of Commerce and Industry & Others vs. Union of India & Others, that the transfer of industrial land u...
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Input Tax Credit on Immovable Property under GST: Navigating the Complexities
1. IntroductionThe applicability of Input Tax Credit (ITC) to immovable property within the Goods and Services Tax (GST) framework has been a point of contention from the outset. The primary dilemma a...
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Guidelines on Input Tax Credit Utilization for E-Commerce Operators Under Section 9(5) of the CGST Act
1. IntroductionThe Central Board of Indirect Taxes and Customs (CBIC) has issued Circular No. 240/34/2024-GST to clarify the use of Input Tax Credit (ITC) for E-Commerce Operators (ECOs) regarding ser...
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Inadequate Notice Service: Improper Portal Categorization
1. Background of the CaseBablu Rana (“the Petitioner”) approached the Delhi High Court with a writ petition challenging an order dated December 18, 2023, issued under Section 73 of the Central Goods a...
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Exploring the Implications of Section 31(3)(f) on Self-Invoicing in RCM Transactions
Evolution of Section 31(3)(f): Transformation Over TimeGST provisions often evolve to adapt to real-world business necessities, and Section 31(3)(f) is no different. Its evolution highlights GST's res...
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GST Circular 243/2024: Clarification on GST Handling for Vouchers
1. OverviewOn the 31st of December, 2024, the GST Policy Wing circulated Circular No. 243/37/2024-GST, offering clarity on various issues concerning the GST treatment of vouchers. Essentially, the cir...
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Understanding GST on Vouchers: A Detailed Guide
Overview of GST Treatment on VouchersThe GST Policy Wing has addressed the confusion regarding the GST implications on vouchers, clarifying their categorization. Vouchers are not classified as goods o...
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Evaluating Rectifications and Examination of Returns under CGST Act: Section 61 vs. Section 39(9)
Legal Framework and Scrutiny of Returns1. Scrutiny under Section 61(i) Examination and Notification: Section 61 of the CGST Act empowers the proper officer to scrutinize returns filed by a registered...
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Exploring the New GST Guidelines on Vouchers
Introduction to Circular and its ImpactThe issuance of Circular No. 243/37/2024-GST by the Central Board of Indirect Taxes and Customs (CBIC) on 31st December 2024 has provided valuable insights into...
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Mandatory Inclusion of State Name on Service Invoices to Unregistered Customers via ECO or Digital Platforms
OverviewThe Central Board of Indirect Taxes and Customs (CBIC) has clarified the place of supply for online services provided to unregistered recipients through Circular No. 242/36/2024 dated December...
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ITC Entitlement for Costs Associated with Overseas Travel Incentives for Distributors or Clients
1. Introduction to GST and ITCThe Goods and Services Tax (GST) serves as a harmonized tax framework in India, aiming to streamline indirect taxes. While the GST mechanism permits businesses to avail I...
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New Clarification on GST Place of Supply for Online Services in India
Overview of Recent GST ClarificationThe Central Board of Indirect Taxes and Customs (CBIC), based on inputs from the 55th GST Council meeting, released Circular No. 242/36/2024-GST on December 31, 202...
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Determination of Order Validity Under GST: Necessity for Digital or Manual Signatures - Insights from Kerala High Court
OverviewThe Kerala High Court recently addressed a significant issue regarding the validity of orders issued under Section 73 of the Central and State Goods and Services Tax Acts (CGST/SGST Acts). In...
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Comprehensive Analysis of GST Impact on Vouchers as Outlined in Circular No. 243/37/2024
The Central Board of Indirect Taxes and Customs (CBIC) has provided detailed guidance on the GST implications for vouchers through Circular No. 243/37/2024. This document examines the complexities of...
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A Comprehensive Examination of GST Impact on Activities at Religious Sites in India
1. Introduction to Religious Sites and TaxationIndia is a country with deep-rooted religious traditions, and temples are often regarded as sacred. It's important to note that temples can be registered...
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Recent Developments and Compliance Updates in GST: GSTN Advisories
The GST Network (GSTN) consistently updates the common portal with new functionalities and advisories to improve compliance for assessees. Recently, in late November and December 2024, GSTN disseminat...
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Establishing Exporter Refund Eligibility under CGST Rule 89(4)
Overview of Export Refund Calculation(i) Introduction: According to Rule 89(4) of the Central Goods and Services Tax (CGST) Rules, 2017, registered assessees can claim refunds on unutilized input tax...