GST

Overview of Limitation Principles in Tax StatutesThe Foundation of Limitation LawsThe principle of limitation, rooted in the Latin maxim Interest reipublicae ut sit finis litium (“it is in the public...

OverviewAre you functioning as an Input Service Distributor (ISD) under Section 2(61) of the Central Goods and Services Tax Act, 2017 (CGST Act, 2017), responsible for allocating Input Tax Credit (ITC...

OverviewThe GST treatment of cross-border secondment and expatriate postings to Indian companies has seen significant legal evolution in recent years. The central question is whether assigning foreign...

The Lok Sabha approved the Finance Bill, 2026 on March 25, 2026. Although most proposals remained intact, several significant adjustments have been introduced, particularly in areas such as share buyb...

OverviewSearch and seizure are among the most potent investigative mechanisms at the disposal of tax authorities under the Central Goods and Services Tax Act, 2017 (CGST Act), primarily to counteract...

Introduction to Workforce Deployment by Foreign CompaniesForeign enterprises, particularly from countries like Japan, often initiate their business activities in India by deploying employees before se...

OverviewThe taxation of employee secondment and expatriate deputation arrangements under Indian GST has historically been a subject of dispute. The Supreme Court’s judgment in CC, CE & ST v. Northern...

Introduction: Evolving Landscape of Director Liability under GSTThe principle that a company stands apart as a distinct legal entity from its directors and shareholders is fundamental to Indian compan...

1. Introduction: The Shift Towards Data-Driven GST ComplianceSince its inception, India's Goods and Services Tax (GST) has transformed from a basic tax reform into a robust, technology-oriented compli...

OverviewSearch and seizure are among the most potent investigative mechanisms at the disposal of tax authorities under the Central Goods and Services Tax Act, 2017 (CGST Act), primarily to counteract...

1. Understanding Revenue Neutrality in Indian Taxationi. Fundamental Notion and Historical EvolutionRevenue neutrality is a well-established argument often raised by assessees in the context of indire...

1. IntroductionA proactive approach to GST compliance can save assessees from last-minute panics and potential legal complications. With GST regulations becoming increasingly automated and closely mon...

OverviewSection 129 of the Central Goods and Services Tax Act, 2017 ("CGST Act") governs the detention, seizure, and subsequent release of goods and vehicles found in transit in violation of the Act’s...

IntroductionThe Maharashtra Profession Tax Department has recently ramped up efforts to identify GST-registered assessees who have not obtained mandatory registration under the Maharashtra State Tax o...

OverviewDirectors in Indian companies occupy a multifaceted position, frequently acting both as company representatives and, in some cases, as employees. This dual role has led to ongoing questions re...

1. OverviewThe introduction of the Goods and Services Tax (GST) system was intended to streamline indirect taxation across India. Yet, the frequent issuance of demand notices and adjudication orders u...

Introduction: Promise and Pitfalls of the GST FrameworkThe Goods and Services Tax (GST) system in India was introduced with a vision to ensure uninterrupted flow of input tax credit (ITC) across the e...

1. OverviewThe Indian real estate landscape has witnessed considerable evolution, with the Joint Development Agreement (JDA) model becoming increasingly prominent. In this model, landowners and develo...

Overview of the Revised eBRC Compliance LandscapeThe Directorate General of Foreign Trade (DGFT) has implemented a significant overhaul to the Electronic Bank Realisation Certificate (eBRC) mechanism,...

OverviewThe Central Goods and Services Tax (CGST) Act, 2017, though operative since July 2017, continues to evolve as its provisions are increasingly subjected to judicial interpretation. While the ap...