Section 128A of CGST Act provides for waiver of interest or penalty or both relating to demand under Section 73 of CGST Act pertaining to period July 2017 to March 2018, FY 2018-19, FY 2019-20.
The provisions for Tax Deducted at Source (TDS) under GST, as outlined in Section 51 of the CGST Act, were initially limited to government entities and public s...
In the complex world of legal and tax proceedings, the ability to communicate effectively is paramount. The adage "brevity is the hallmark of good advocacy" underscores the importance of conciseness in crafting replies to notices and appeals.
In this article, the author has analyzed the implications latest Safari Supreme Court Decision.
In the recent circulars issued pursuant to 53rd and 54th GST council meeting wherein CBIC based on the recommendation of GST Council has clarified upon applicability of tax rate/classification or exemptions available in case of specified goods or services.
1. Rule 36 - Documentary requirements and conditions for claiming input tax creditCBIC vide Notification No. 20/2024 - Central Tax dated October 08, 2024 w.e.f....
To give a plain interpretation to clause (d) of Section 17(5), the word "plant" will have to be interpreted by taking recourse to the functionality test.
1: Which invoices are visible on the IMS dashboard since October 14, 2024?IMS is launched from the GSTR-2B return period of Oct'24. Hence, all the records eligi...
The Goods and Services Tax (GST) framework is set to undergo a significant change on October 10, 2024. This new update, introduced by the government, focuses on non-residential rental transactions.
The practice of the GST Department issuing a single Show Cause Notice (SCN) for multiple assessment years has raised significant legal concerns. While this practice may be convenient to the GST Department, it often creates challenges for both the GST Department as well as taxpayers.
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