GST Articles

Assessments under GST

CA Prateek 18 July 2025 at 08:39

This article aims to provide a simple and practical understanding of the different types of assessments under GST. This article will cover the types of assessments, their legal provisions and the situations in which they apply.

Critical Legal Role of DIN under GST: CBIC Circulars, Compliance Requirements & Clarification on DIN vs RFN

CA Varun Gupta 17 July 2025 at 08:39

This article provides a comprehensive and chronological analysis of the DIN framework-from its inception through Circular No. 122/41/2019-GST to the most recent clarification under Circular No. 249/06/2025-GST.

GST Tax Demand and Penalty Issued to Bajaj Consumer Care Ltd

Mitali 10 July 2025 at 17:44

Bajaj Consumer Care Ltd. is an Indian company known for manufacturing and selling personal care products, particularly hair care products.

Mandatory Virtual Personal Hearings under Delhi, Natural Justice & Compliance under Sections 75(4), 107(8) and 126(3)

CA Varun Gupta 10 July 2025 at 08:29

1. Legislative Background and ObjectivesThe Delhi GST Department has recently taken a significant step forward in ensuring procedural fairness and digital compl..

Landmark Summer Judgements that cools up the GST Law

Sambhav Bedi 09 July 2025 at 08:40

Discover how recent landmark High Court judgments are shaping India's GST law providing relief to honest taxpayers, clarifying ITC eligibility, refund rights and penalty provisions. A tribute to the judiciary's vital role in making GST more business-friendly.

Section 18: Availability of Credit in Special Circumstances

Rajagopal K 08 July 2025 at 10:18

Section 18 provides for input tax credit (ITC) availability in specific situations where a person becomes eligible under special circumstances.

Section 17: Apportionment of Credit and Blocked Credits

Rajagopal K 07 July 2025 at 10:33

Understand key provisions on Input Tax Credit (ITC) apportionment and blocked credits under GST law, including rules for business vs personal use, exempt supplies, banking sector options, and ineligible credits