GST Articles

Documents for which E-invoicing is compulsory

Naveen Goyal 12 January 2024 at 14:23

Every business entity is required to issue various documents for transacting purchase and sale transactions. But e-invoicing is not compulsory for each and every document.

High Court provides relief for GSTR-3B Return Rectification

CA Umesh Sharma 11 January 2024 at 09:03

Kerala High Court on 8th December 2023, permitted the rectification of mistake in GSTR 3B filed by the petitioner in the Case of Chukkath Krishnan Praveen vs. State of Kerala, where mistakes were made in tax head while claiming ITC.

Judicial Intervention in GST Refund Dispute: A Case Analysis

CA Divyajeet Singh Sabharwal 11 January 2024 at 09:00

This article examines the key aspects of the case, analyzes the legal principles involved, and explores the implications for taxpayers navigating the GST refund process.

GST Full Form and Meaning

Mitali 09 January 2024 at 15:51

GST stands for Goods and Services Tax, is a comprehensive indirect tax levied on the supply of goods and services in India.

GST Drive Exposes 29,273 Bogus Firms in Massive Tax Evasion Scandal

CA Aman Rajput 09 January 2024 at 08:40

In a significant move to combat frauds in the Goods and Services Tax system and enhance compliance, the GST formations under the Central Board of Indirect Taxes and Customs (CBIC) and State/UT Governments have executed a relentless drive against non-existent taxpayers since May 2023.

Discounts and Incentives - Implications under GST

CA Roopa Nayak 08 January 2024 at 12:09

BackgroundIn GST regime, the dept has been issuing notices, making tax demands on discounts and incentives given to the suppliers, especially in context of deal..

Special procedure to be followed by a RP engaged in manufacturing of certain goods

CA Amit Harkhani 08 January 2024 at 10:02

SPECIAL PROCEDURE TO BE FOLLOWED BY MANUFACTURING OF FOLLOWING GOODS

Assessment and Audit under GST

CA MOHAN LAL KUMAWAT 08 January 2024 at 08:39

Goods and Services Tax (GST) is a comprehensive indirect tax that has been implemented in India to replace various indirect taxes like excise duty, service tax, VAT, etc.

Filing Options for GTA Taxpayers in GST

CA Kunal Jain 06 January 2024 at 14:06

The government has introduced new rules for Goods and Services Tax (GST) filings for Goods Transport Agency (GTA) taxpayers.

Rectification Wins: Madras HC Directs Disposal of GST Demand Based on Seigniorage Fee Discrepancies

CA Divyajeet Singh Sabharwal 06 January 2024 at 08:32

In a significant ruling for taxpayers, the Madras High Court directed the Revenue Authority to dispose of a rectification application within three months in a c..