-
Reconceptualizing “On His Own Account” in Section 17(5)(d) of the CGST Act: Capitalization, Input Tax Credit Continuity, and Timing Dilemmas
1. OverviewThe phrase “on his own account” in Section 17(5)(d) of the Central Goods and Services Tax (CGST) Act, 2017, has sparked divergent interpretations, especially within the real estate and hosp...
-
Interpreting the Nuances of “Communication” under GST Law
Introduction: The Significance of Communication in Legal ProceduresEffective communication within the framework of Indian law is essential to ensure fairness, prevent arbitrary actions, and guard agai...
-
Artificial Intelligence and the Indian Tax Administration: Opportunities, Challenges, and the Road Ahead
OverviewArtificial Intelligence (AI) is reshaping India’s tax administration, offering innovative solutions to long-standing issues such as tax evasion, compliance complexity, and transparency deficit...
-
The Dilemma of ITC Mismatches Under Section 16(2)(aa)
1. Overview: The Dilemma of ITC Mismatches Under Section 16(2)(aa)Input Tax Credit (ITC) remains the backbone of the GST framework in India, crafted to prevent the cascading of taxes by allowing credi...
-
Refund of Unutilized Input Tax Credit (ITC) upon Business Closure: Legal Position under GST
1. OverviewClosing a business is a significant event for any entity, often likened to a personal breakup, with the added complexity of legal and tax obligations that persist even after commercial acti...
-
Supreme Court Rulings on the Admissibility of Writ Petitions When Statutory Remedies Exist
Overview of Writ Jurisdiction under Article 226Article 226 of the Constitution of India empowers High Courts to issue directions, orders, or writs, including writs such as habeas corpus, mandamus, pro...
-
Comprehensive Regulatory Calendar: Statutory Deadlines and Compliance Updates for January 2026
As businesses enter the final quarter of the financial year 2025-26, the regulatory landscape for January 2026 presents a rigorous schedule of compliance obligations. This period is characterized by a...
-
Tax Compliance Calendar for January 2026: Income Tax and GST Obligations
The comprehensive tax compliance calendar for January 2026 presents a detailed overview of mandatory statutory obligations under the Income-tax Act, 1961 and the Goods and Services Tax framework. This...
-
Perspective on GSTR-9 and GSTR-9C: Evaluating the Necessity of Annual GST Compliances
Overview and Legislative FoundationSection 44 of the Central Goods and Services Tax (CGST) Act establishes the statutory basis for the annual return (GSTR-9) and the reconciliation statement (GSTR-9C)...
-
GST Implications on Hostels and Paying Guest Accommodations: Recent Legal Developments and Practical Insights
Background and Evolution of GST on Hostel and PG Accommodation(i) Introduction and Revenue’s PositionThe applicability of Goods and Services Tax (GST) on services offered by hostels and paying guest (...
-
In-Depth Guide to GST and Regulatory Compliance on Corporate Guarantees Among Related Entities
1. Introduction to Corporate Guarantees in Group CompaniesCorporations frequently deploy corporate guarantees to safeguard group interests and enhance creditworthiness within group entities. This guid...
-
Guidance on Reporting ITC Reclaimed in FY 2024–25 for the Same Financial Year in GSTR-9
1. Introduction and ScopeThis article provides a comprehensive overview on how Input Tax Credit (ITC) that is claimed, reversed, and then reclaimed within the same financial year (FY 2024–25) must be...
-
A Comprehensive Review of the Health Security se National Security Cess Bill, 2025: A New Approach to Targeted Fiscal Policy
Introduction: Evolving Fiscal Priorities in Indirect TaxationThe Health Security se National Security Cess Bill, 2025 ushers in a notable change in India’s indirect tax regime, especially as the GST C...
-
Essential Updates for GSTR 9/9C Filing for FY 2024-25: Key Changes and Practical Guidance
The Goods and Services Tax Network (GSTN) has issued fresh FAQs introducing significant clarifications for the Annual Return (GSTR 9) and Reconciliation Statement (GSTR 9C) pertaining to Financial Yea...
-
Tax Adjudication and Principles of Natural Justice under the GST Framework
Introduction to GST and the Evolution of Tax AdjudicationThe conceptualization of the Goods and Services Tax (GST) in India traces back to the administration led by Atal Bihari Vajpayee. GST, a unifie...
-
Ensuring Procedural Fairness in Tax Proceedings: Lessons from Administrative Inactivity
(i) Judicial Emphasis on Natural JusticeIn the matter of Shubham Steel Traders v. State of UP [2024] 160 taxmann.com 374/86 GSTL 77/104 GST 164 (Allahabad), the Allahabad High Court reaffirmed the cri...
-
The Cess Conundrum: Persistent Obstacles for Indian Businesses
1. Introduction: Understanding the Concept of Cess(i) Defining Cess and Its Role in Indian TaxationA cess, in simple terms, is an extra charge levied by the government in addition to standard taxes to...
-
Approach to GSTR 9 for FY 2024-25: Understanding ITC Claim, Reversal, and Reclaim
IntroductionThe Form GSTR 9 for the financial year 2024-25 introduces significant updates, particularly in the manner of disclosing input tax credit (ITC) claimed, reversed, and reclaimed. These chang...
-
Key Tax Compliance Dates for December 2025: Income Tax and GST
Income Tax Obligations Under the Income Tax Act, 1961(i) Extended Return Filing Deadlines for AY 2025-26(a) Assessees, including corporates, non-corporates whose accounts are subject to audit, and par...
-
Assessment of GST Based on Mobile Data and WhatsApp Chats: Legal and Evidentiary Framework
1. Overview of Digital Evidence in GST Proceedings1.1 Background and ContextIn the contemporary business landscape, digital messaging platforms like WhatsApp have become integral to commercial exchang...