GST Articles
Place of Supply under GST: A Complete Guide
Understand the concept of Place of Supply under GST and its crucial role in determining whether a transaction is intra-state or inter-state, impacting the applicability of CGST, SGST, or IGST. Learn about key provisions under Sections 7 to 13 of the IGST Act, 2017.
Simplified Taxation for Small Businesses: Understanding the Composition Scheme under CGST Act, 2017
Under the CGST Act, 2017, businesses are required to obtain GST registration once their aggregate turnover exceeds the prescribed threshold limits - Rs. 40,00,000 for suppliers of goods and Rs. 20,00,000 for providers of services.
Non-Taxability of Lorry Hire Income Under GST
This article clarifies the non-taxability of lorry hire income under GST, backed by relevant legal provisions, notifications, and case law.
GSTR-9 Late Fees: Cost of Delay in Filing
GSTR-9 Late Fees is the monetary penalty charged when a taxpayer files the GSTR-9 annual return after the prescribed due date.
ITC under GST: Deadline to Claim and Revise for FY 2023-24
ITC under GST can be claimed until 30th November 2024 or the date of filing GSTR-9 whichever is earlier. Check the same in details.
Rules are Out: Hope GST Appellate Tribunal Start Soon!
Arjuna asks Krishna about the long-awaited GST Appellate Tribunal (GSTAT) and the struggles faced by taxpayers in resolving disputes. Krishna explains the challenges, recent notifications, and the hope for faster, affordable justice through the soon-to-be operational GSTAT.
Credit Note: E-Invoicing Requirement From 1st April 2025
Credit note is issued when a supplier need to reduce the value of an invoice already issued. Is E-Invoicing required for all Credit Notes?
GSTAT- Procedural Framework and Legal Provisions Governing GST Appeals
Recently, the government initiated a few actions to ensure the operationalisation of the GSTAT mechanism. Now the Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025 (GSTATPR) have been released.
GST Appellate Tribunal (Procedure) Rules, 2025: Short Analysis
Explore a short analysis of the GST Appellate Tribunal (Procedure) Rules, 2025 - Key highlights and General Framework & Definitions.
Consideration in GST
'Consideration' in relation to supply of goods and services or both to any person, includes any payment made or to be made, whether in money or otherwise and the monetary value of any act or forbearance,
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