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Articles

GST

3,333 articles

  1. 19 Sep 2024
    FAQs & Manual on e-Invoice System under GST

    Guide to the GST e-Invoicing System in IndiaTo navigate the GST e-Invoice system successfully, users employ the same credentials as those for the standard GST portal. Upon accessing the portal, taxpay...

  2. 19 Sep 2024
    Key Information on the Proposed GST Invoice Management System (IMS).

    Key Information on the Proposed GST Invoice Management System (IMS)The GST Network (GSTN) is poised to introduce an Invoice Management System (IMS), a transformative step intended to revolutionize how...

  3. 19 Sep 2024
    SCN Reply - Reply to Show Cause Notice for Revocation of GST Registration Cancellation

    [Your Name][Your Address][City, State, ZIP Code][Email Address][Phone Number][Date]To,The [Designation of the Authority][Name of the GST Department/Office][Office Address][City, State, ZIP Code]Subjec...

  4. 18 Sep 2024
    Understanding the New RCM Liability/ITC Statement on GST Portal

    Introduction to RCM Liability ManagementIn August 2024, a significant enhancement was introduced on the GST Portal with the unveiling of the RCM Liability/ITC Statement. This feature aims to assist ta...

  5. 18 Sep 2024
    Understanding GST Dynamics in India's Hospitality Sector: A Comprehensive Overview

    GST Application for Hotels and Restaurants: An Overview of Tax Regulations and ImplicationsThe tourism and hospitality sector is crucial to India's economic landscape, significantly influencing GDP an...

  6. 18 Sep 2024
    Latest Updates on GST Compliance Directives from GSTN Relating to Banking Information, Reverse Charge Mechanism, and Invoice Management.

    Latest Updates on GST Compliance Directives from GSTN Relating to Banking Information, Reverse Charge Mechanism, and Invoice ManagementOverview:The Goods and Services Tax Network (GSTN) has recently r...

  7. 18 Sep 2024
    Unlawful Indefinite Sealing of Business Premises: A Ruling by the Delhi High Court.

    Unlawful Indefinite Sealing of Business Premises: A Ruling by the Delhi High CourtOverviewIn the landmark case of M/S Napin Impex Pvt. Ltd. vs. Commissioner of DGST Delhi (2018) TaxCorp(GST) 3722 (HC-...

  8. 18 Sep 2024
    Overview of Registration Laws Under GST.

    Overview of Registration Laws Under GSTUnderstanding GST RegistrationIn India, the process of registration under the Goods and Services Tax (GST) represents a crucial entry point for suppliers into th...

  9. 18 Sep 2024
    Can the State GST Authority Transfer Search Proceedings to DGGI?

    Does the State GST authority have the power to shift proceedings to the Directorate General of GST Intelligence (DGGI) after initiating a search against a taxpayer?IntroductionThe principles of cross-...

  10. 18 Sep 2024
    Important Outcomes from the 54th Meeting of the GST Council

    Abstract: On September 9, 2024, the 54th GST Council meeting in New Delhi deliberated on significant matters pertaining to the Goods and Services Tax (GST). This gathering resulted in the establishmen...

  11. 18 Sep 2024
    Understanding GST Implications for Electric Vehicle Transportation and Rentals in India.

    Understanding GST Implications for Electric Vehicle Transportation and Rentals in IndiaOverview: The Goods and Services Tax (GST) framework for electric vehicles (EVs) is categorized distinctly based...

  12. 18 Sep 2024
    Understanding ITC Entitlement on Repair Costs in Insurance Claim Settlements.

    Understanding ITC Entitlement on Repair Costs in Insurance Claim SettlementsIn India, the settlement of repair claims for motor vehicles through general insurance is facilitated in two primary methods...

  13. 18 Sep 2024
    No Penalty for Minor Technical Errors in Tax Invoices or E-way Bills: A Ruling by the Madras High Court.

    No Penalty for Minor Technical Errors in Tax Invoices or E-way Bills: A Ruling by the Madras High CourtSummary: In the recent case of M/s. Jindal Pipes Limited v. Deputy State Tax Officer (dated July...

  14. 18 Sep 2024
    Understanding Input Tax Credit on Demonstration Vehicles: A Closer Look at CBIC Guidelines.

    Understanding Input Tax Credit on Demonstration Vehicles: A Closer Look at CBIC GuidelinesIntroductionDemonstration vehicles play a pivotal role for authorized dealerships in showcasing and testing va...

  15. 18 Sep 2024
    Circular No. 230/24/2024-GST: A Positive Development for the Advertising Sector.

    Circular No. 230/24/2024-GST: A Positive Development for the Advertising SectorOverview: On September 10, 2024, the CBIC released Circular No. 230/24/2024-GST to clarify the GST implications for cross...

  16. 10 Sep 2024
    SCN Reply - Reply to Show Cause Notice: Request for Deferment of Interest Payment and Payment in Installments Under Section 80 of the CGST Act, 2017 and Rule 158.

    Reply to Show Cause Notice: Request for Deferment of Interest Payment and Payment in Installments Under Section 80 of the CGST Act, 2017 and Rule 158[Date]To,The Proper Officer,[Department Name][Offic...

  17. 10 Sep 2024
    SCN Reply - Reply to Show Cause Notice: Request for Waiver of Interest and Penalty Under Section 128A of the CGST Act, 2017

    To,The Proper Officer,[Department Name][Office Address][City, State, Pincode]Subject: Request for Waiver of Interest and Penalty Under Section 128A in Reference to Order No. ------------------ Dated -...

  18. 06 Sep 2024
    Scenario Analysis: GST Implications for Warranty Services and Parts Replacement

    In the ever-evolving landscape of Indian taxation, the Goods and Services Tax (GST) treatment of warranty services and parts replacement has been a topic of significant interest. A recent clarificatio...

  19. 06 Sep 2024
    Comprehensive GST Portal Updates: Enhancing Compliance and Streamlining Processes for 2024-2025

    The Goods and Services Tax Network (GSTN) has recently announced a series of significant updates to its portal, aimed at bolstering taxpayer compliance and optimizing processes. These changes, slated...

  20. 06 Sep 2024
    Advisory on Reporting of supplies to un-registered dealers in GSTR1/GSTR 5

    Goods and Services TaxGovernment of India, States and Union TerritoriesAdvisory on Reporting of supplies to un-registered dealers in GSTR1/GSTR 5Sep 3rd, 2024Vide Notification No. 12/2024 – Central Ta...


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