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GST Articles


AG (Accountant General) Certificate

  Shivani    14 December 2023 at 11:59

The Accountant General is a government official responsible for maintaining financial records and ensuring the accuracy and transparency of financial transactions.



GST Quarterly Return Filing Option for Small Businessman

  Sparsh Wadhwapro badge    14 December 2023 at 08:56

The Quarterly Return Filing Scheme permits eligible taxpayers to file their GSTR-1 and GSTR-3B returns on a quarterly basis, in preference to month-to-month.



Decoding Central Goods and Services Tax (Second Amendment) Bill, 2023

  CA Aman Rajput    13 December 2023 at 18:09

The Central Goods and Services Tax (Second Amendment) Bill, 2023, introduced in the Lok Sabha on December 5, 2023, seeks to amend the Central Goods and Services..



Appeal to be considered on merits without insisting payment from cash ledger - An Interesting Judgement

  CA Aman Rajput    13 December 2023 at 08:55

The world of Goods and Services Tax (GST) in India has seen its fair share of controversies and complexities. One such issue that has recently surfaced involves the pre-deposit requirement for filing appeals against GST orders.



From Cash to Commodities: The Evolution of 'Goods' in GST Legislation and Courtroom Battles

  CA Yash Shah    11 December 2023 at 16:41

This article will ponder upon the different views of the Court's decisions which would not only clarify the definition of 'goods' under the GST Act but also underscore the necessity for goods to be liable for confiscation under the law.



Unveiling the 15K Crore GST Fraud: A Deep Dive into the ITC Scam

  CA. Bhavik P. Chudasama    11 December 2023 at 14:43

Before we dig deeper into how these unscrupulous people avail the wrongful benefit of the Input Tax Credit claim and cheat the government, we need to understand the Goods and Services Tax (GST) structure and how it works.



How to file GSTR-9

  Mitali    11 December 2023 at 13:20

GSTR-9 is a summary report that businesses file annually, consolidating details of their sales, purchases, tax liability, and input tax credit for the entire financial year.



Inclusion of Scrap Value in Assessable Value of Job Worker

  CA Kunal Jain    11 December 2023 at 09:07

Background:This appeal challenges the inclusion of the value of scrap, cleared on payment of duty, in the assessable value determined on the basis of the sale p..



Indian Online Gaming Industry Under Siege: A Comprehensive Look at Tax Evasion Crackdown

  CA Kunal Jain    09 December 2023 at 09:01

The Indian online gaming industry is facing a major tax evasion crackdown, with authorities accusing companies of evading over ₹1.12 lakh crore (US$13.7 billion) in GST.



Supreme Court Upholds Order Directing GST Official to Pay Compensation to Taxpayer

  CA Aman Rajput    08 December 2023 at 09:17

In a landmark judgment, the Supreme Court has upheld an order of the High Court directing a GST official to pay compensation to a taxpayer for issuing an invalid penalty order. The Court also increased the compensation amount from Rs. 10,000 to Rs. 69,000.