GST

Introduction: The Ministry of Finance, through its premier investigative agency, the Directorate General of GST Intelligence (DGGI), has been on the front lines in the battle against fake Input Tax Cr...

Advisory: Person supplying of Online Money Gaming services or OIDAR or Both– Form GST REG-10 and Form GSTR-5A General: In terms of the recent amendments made in the CGST/SGST Act, the IGST Act and the...

Introduction: In 2023, significant amendments were introduced to the Central Goods and Services Tax (GST) Rules, bringing about important changes and clarifications in the GST framework. These changes...

The Goa (Recovery of Arrears of Tax, Interest, Penalty, Other Dues through Settlement) Act, 2023 (Goa Act 34 of 2023) (hereinafter referred to as the “GRATIPOS Act”) has been notified vide Notificatio...

Introduction: The Central Board of Indirect Taxes and Customs (CBIC) recently issued a clarification in response to certain media reports regarding the applicability of the Goods and Services Tax (GST...

The Goods and Services Tax Network (GSTN) has introduced a streamlined process for e-commerce operators (ECOs) through which unregistered suppliers can provide goods. This includes providing Applicati...

The Goods and Services Tax Network (GSTN) has introduced a new facility that allows unregistered suppliers to enroll for the supply of goods through e-commerce operators (ECOs). This development comes...

The 52nd GST Council Meeting, held in New Delhi on October 7, 2023, witnessed significant recommendations and amendments aimed at simplifying the Goods and Services Tax (GST) system in India. Chaired...

The Goods and Services Tax Network (GSTN) has recently issued an advisory regarding the implementation of compliance related to DRC-01C. This advisory addresses the discrepancy in Input Tax Credit (IT...

In recent years, the Goods and Services Tax (GST) system in India has been a topic of discussion and debate, particularly regarding the disallowance of Input Tax Claims under section 16(4) of the GST...

The Goods and Services Tax Network (GSTN) has rolled out an exciting update for taxpayers. As of October 3, 2023, the e-Invoice JSON download functionality is live on the GST Portal. This enhancement...

The Ministry of Finance has released the latest figures for Goods and Services Tax (GST) revenue collection for the month of September 2023. The data reveals a significant milestone in revenue collect...

In the realm of taxation, the landscape can often be fraught with complexities and uncertainties. One such issue that has been a cause for concern among taxpayers is related to the Input Tax Credit (I...

Temporary Pause in e-Invoice Auto Population in GSTR-1: Important Advisory In a recent development, the Goods and Services Tax Network (GSTN) has issued an advisory regarding a temporary pause in the...

The National Informatics Centre has issued a crucial clarification regarding the issuance of Business-to-Business (B2B) e-invoices for supplies made to government departments or agencies. This clarifi...

Goods and Services Tax Network (GSTN) announces the activation of geocoding functionality for the “Additional Place of Business” address across all States and Union Territories. This development build...

The August 2023 edition of the GST Council Newsletter offers a comprehensive overview of India’s Goods and Services Tax (GST) landscape. Chaired by Hon’ble Union Minister for Finance & Corporate Affai...

The Indian Government has introduced a significant change in the reporting of invoices on the e-invoice IRP portals. Taxpayers with an Aggregate Annual Turnover (AATO) exceeding 100 crores will now fa...

Introduction: In a move to streamline and regulate the reporting of invoices on e-invoice portals, the GST Authority has introduced a significant change that directly impacts taxpayers, especially tho...

The Goods and Services Tax Network (GSTN) recently issued an advisory to GST Suvidha Providers (GSPs), warning them against malpractices like scraping the GST Common Portal. GST Suvidha Providers are...