GST Articles

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 316 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 571 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 533 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 1842 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

RCM Under GST Explained: A Complete Guide for Businesses

Posted by CA Rahul Mittal 21 April 2025 5403 Views

Reverse Charge Mechanism was first introduced in the Service Tax Law. Now, the Government has incorporated RCM in GST.

GST Interest and Penalty Waiver: Tips To File SPL-02 Is Here

Posted by Mitali 20 April 2025 0 Views

GST Interest and Penalty Waiver Scheme allows eligible taxpayers to get a waiver on interest and penalties for GST demand.

No GST Applicable: Transactions Exempt Under Schedule III of CGST Act

Posted by CA Shiwali Dagar 18 April 2025 3708 Views

Discover the transactions classified under Schedule III of the CGST Act that are treated neither as supply of goods nor services, including employee services, constitutional duties, funeral services, land sales, and more.

GST Glossary: Meaning of Business, Supply, Deemed Supply and Composite Supply

Posted by CA Shiwali Dagar 17 April 2025 209 Views

(A) Any trade, commerce, manufacture, profession, vocation, adventure, wager, or any other similar activity, whether or not it is for a pecuniary benefit.