GST Articles
Important Updates in GST Refund Filing Process
In a significant move aimed at simplifying the refund process, the Goods and Services Tax Network (GSTN) has announced major updates for refund applications und...
Clarification on availability of GST Input Tax Credit on Demo Vehicles
Under the Goods and Services Tax (GST) regime, Input Tax Credit (ITC) is generally available on goods and services used in the course or furtherance of business. However, Section 17(5) of the Central Goods and Services Tax (CGST) Act, 2017
GST on Societies/Clubs and their Members - Is History repeating itself, or a new chapter in the making?
The transactions between society/ clubs and its members have seen unending litigation under the erstwhile Indirect Taxes regime and the same is also continuing in the GST regime.
Blocked Credit in GST
Blocked Credit in GST Section 17(5)(a)Section 17(5)(a) of the Central Goods and Services Tax (CGST) Act, 2017, outlines specific scenarios where Input Tax Credi...
GST Revenue at All-Time High - A Genuine Growth or a Systematic Loot of Honest Taxpayers?
As a tax professional witnessing ground realities daily, here's why the so-called "GST success story" may be less about growth and more about enforcing revenue through manipulation and fear.
GST Registration Just Got Easier: New Grievance Redressal Mechanism Introduced
On 2nd May 2025, CBIC released Instruction No. 04/2025-GST, which introduces a formal grievance redressal mechanism for GST registration applicants.
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.
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