GST Articles

Understanding Form GSTR-1A: A New Tool for GST Compliance

Posted by Abhishek Raja 31 January 2025 919 Views

This article aims to elucidate the key features and benefits of Form GSTR-1A, guiding taxpayers on how to leverage this new tool effectively.

GST Applicability in the Education Sector: Historical Neglect and Current Implications

Posted by Tanishka Vaish 31 January 2025 458 Views

The research highlights key challenges and proposes recommendations to ensure equitable tax treatment for education services.

Sec 51 of GST Act: Deduction of TDS by Specified Persons

Posted by CA. Ashish Singla 28 January 2025 706 Views

If the recipient of goods or services is covered under the below-mentioned list, then TDS deduction liability will arise in the hands of the recipient

Late Fees on GSTR 9C - Whether Leviable?

Posted by Amol Gopal Kabra (CA,CS,DISA) 25 January 2025 912 Views

Let us discuss the applicability of late fees on the filing of GSTR-9C.

ITC Restrictions Under Section 17(5)(h) of CGST Act: Key Clarifications and Contradictory Judgments

Posted by deepak K Gujrati 23 January 2025 1909 Views

UPDATE 17(5)(h) of the CGST Act - GOODS LOST, STOLEN, DESTROYED, WRITTEN OFF OR DISPOSED OF BY WAY OF GIFT OR FREE SAMPLES

Delhi High Court Rules: Grounds of Arrest Must Be Communicated in Writing

Posted by CA Naveen Panwar 23 January 2025 174 Views

In a landmark judgment, the Delhi High Court, in the case of Kshitij Ghildiyal vs. Director General of GST Intelligence, Delhi [W.P. (CRL) No. 3770/2024], has underscored the importance of protecting the rights of individuals during arrest.

Allahabad High Court Quashes GST Demand for Lack of Personal Hearing

Posted by CA Naveen Panwar 22 January 2025 861 Views

In a significant judgment, the Allahabad High Court has set aside a Goods and Services Tax (GST) demand order due to the absence of a personal hearing, reaffirming the principles of natural justice in taxation matters.

Important Changes in GST from 16th January 2025

Posted by CA Umesh Sharma 21 January 2025 10810 Views

The recent GST notifications introduce various changes aimed at streamlining compliance and addressing specific sectors. Let's break down the key important notifications point by point.

GST Department using 26AS, AIS & ITR for Verifying Income Tax Data

Posted by Ayush 16 January 2025 6331 Views

The GST department is actively monitoring taxpayers income using Form 26AS, AIS, and IT Returns to detect tax evasion which shows a coordinated effort between the GST and Income Tax departments.

GST registration to be cancelled retrospectively? What to reply?

Posted by CA Aman Rajput 16 January 2025 4970 Views

The issue regarding ITC, which is claimed on invoices received from the suppliers whose GST registration was retrospectively cancelled, is an important matter that is in question in GST compliance, as indirectly it is attracting double taxation along with interest or penal consequences.