GST Articles

Rule 28: Value of Supply Between Distinct or Related Persons (Other Than Through an Agent)

Rajagopal K 30 June 2025 at 08:33

Understand GST Rule 28 for valuing supplies between related or distinct persons. Learn about Open Market Value, 90% valuation, full ITC provisions, and corporate guarantee rules with practical examples.

ITC Under GST: Meaning, Eligibility & Conditions

Rajagopal K 28 June 2025 at 14:17

Input Tax Credit (ITC) is one of the core features of the Goods and Services Tax (GST) system in India. It allows registered taxpayers to reduce their tax liabi..

Assessments under GST Law: A Comprehensive Overview

Pratik Dhruve 28 June 2025 at 08:31

Section 2(11) of the CGST Act defines "assessment" as the determination of tax liability under the Act, and it includes self-assessment, re-assessment, provisional assessment, summary assessment, and best judgment assessment.

Are Co-operative Societies Liable Under GST?

K.V. Radhakrishnan 26 June 2025 at 10:36

Supply of service or goods provide to the members by a co-operative society registered under any co-operative law will not come under the provisions of the GST Act. Why? We shall look into the statutory provisions of the law and the Constitution of India.

How Unnecessary UPI Transactions Can Trigger Tax Notices?

Mitali 25 June 2025 at 15:59

The GST department issued Show Cause Notices under Section 63 to individuals for failing to comply with GST registration.

Key important changes in GST Return one should know

CA Umesh Sharma 24 June 2025 at 08:29

Discover key GST return filing changes in GSTR-3B, GSTR-1 & new GSTR-1A with Arjuna & Krishna. Learn how to comply effectively before July 2025 changes.

Harmonizing Professionalism: Lessons From Anand Bakshi's Mortal Life But Immortal Songs

Raj Jaggi 23 June 2025 at 13:18

While certain professions, such as cricket and film, often dominate the public eye, it's the behind-the-scenes talent that truly drives success

Landmark Judicial Pronouncements on Recovery under GST Law: A Balance Between Revenue and Rights

Abhishek Raja 21 June 2025 at 06:41

In this article, we delve into some of the landmark judgments that have not only clarified the procedural contours of GST recovery but also reinforced the principles of natural justice and taxpayer rights.

The GST Saga: Eight Years of Tax Reform in India (2017-2025)

Pratik Dhruve 20 June 2025 at 08:36

Over the past eight years, GST has evolved through policy refinements, digital innovations, and stakeholder feedback, becoming a cornerstone of India's fiscal framework.

Rectification in GST Returns: Balancing Errors and Fairness

Abhishek Raja 20 June 2025 at 08:20

In the evolving terrain of the Goods and Services Tax (GST) regime, compliance complexities continue to challenge both taxpayers and administrators. One persist..