GST Articles

GSTR-9 Late Fees: Cost of Delay in Filing

Posted by Mitali 30 April 2025 17 Views

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

Posted by Chaitra Seetharam 30 April 2025 1 Views

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!

Posted by CA Umesh Sharma 29 April 2025 277 Views

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

Posted by Mitali 28 April 2025 66 Views

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

Posted by CMA Navneet Kr Jain 26 April 2025 585 Views

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

Posted by CA Aman Rajput 26 April 2025 318 Views

Explore a short analysis of the GST Appellate Tribunal (Procedure) Rules, 2025 - Key highlights and General Framework & Definitions.

Consideration in GST

Posted by CA Shiwali Dagar 25 April 2025 572 Views

'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,

Transaction value is the basis for valuation

Posted by CA Shiwali Dagar 24 April 2025 534 Views

Explore how transaction value serves as the primary basis for valuation under GST law, including key judicial rulings, conditions, and practical implications for businesses

Precautions after GST Registration

Posted by Venkatesh Neeli 22 April 2025 1843 Views

The rulers who are one side of the coin has brought GST into the implementation as a Good and Simple Tax from 1/7/2017 by conducting special parliament sessions on the night of 30/6/2017 off-course they are having a sleepless night on that day only.

Getting Late GST Registration? Hope to Get the Same Faster Now

Posted by CA Umesh Sharma 22 April 2025 660 Views

Arjuna (Fictional Character): Krishna, I heard that the Central Board of Indirect Taxes & Customs (CBIC) had issued new Instructions related to GST registra