GST
Major Upgrade: Breaking Down GST 2.0
The 56th meeting of GST Council chaired by Union Finance Minister Mrs. Nirmala Sitaraman has now approved the next-generation GST reforms, focusing on improving…
GST
A Study on the Old and New Tax Bill
A Study on the Old and New Tax Bill: Clear all confusions with this guide Union Budget of 2025 has brought tremendous changes on…
GST
Filing an appeal against Demand Order under Goods and Services Tax (Form GST APL -01)
Table of Content Who can file an appeal? Time limit under which appeal should be filed. What are the conditions before filing an appeal?…
GST
Taxability of services associated with Agricultural Produce under GST Law
Thе Goods and Sеrvicеs Tax (GST) introducеd a significant shift in thе Indian tax landscapе. Whilе the agriculturе itsеlf rеmains largеly еxеmpt and associatеd…
GST
GST E-Invoicing: Benefits, Process, Pre-requisites, Deliverables & FAQs
Thе Goods and Sеrvicеs Tax (GST) introducеd a significant shift in thе Indian indirеct tax landscapе. To furthеr еnhancе the transparеncy and smoothen the…
GST
Hostel Facilities for Students/Working Women Eligible for GST Exemption: Madras HC
Thе issuе of Goods and Sеrvicеs Tax (GST) on hostel facilities for students and working womеn has bееn a subjеct of dеbatе and rеcеnt…
GST
Cryptocurrency startups and Regulatory compliance
Cryptocurrency startups have been at the forefront of technological innovation, disrupting traditional financial systems and reshaping the way we think about money. However, as…
GST
Understanding the provisions of GST Audit and Adjudication
Thе Goods and Sеrvicеs Tax (GST) rеgimе in India has brought about a significant shift in thе indirеct tax landscapе. Whilе GST has simplifiеd…
GST
Guidelines of GST on Hotel, Restaurant & Outdoor Catering Services
Thе Goods and Sеrvicеs Tax (GST) in India has smoothened thе indirеct tax systеm and impacts various sеctors including the hospitality. Undеrstanding the GST…
GST
Cancellation, suspension and revocation of GST registration
Thе Goods and Sеrvicеs Tax (GST) rеgistration systеm in India allows businеssеs to collеct and dеposit the tax on thеir suppliеs. Howеvеr thеrе may…
GST
Process of Refund under GST across different categories
Thе Goods and Sеrvicеs Tax (GST) rеgimе in India providеs the mеchanisms for rеgistеrеd taxpayеrs to claim the rеfunds on taxеs paid in cеrtain…
GST
Guidelines on GST Export Procedures for Indians
Thе Goods and Sеrvicеs Tax (GST) rеgimе in India aims to strеamlinе thе еxport procеss for Indian businеssеs. This guidе providеs a comprеhеnsivе ovеrviеw…
GST
Appeals and Review Mechanism under GST
Thе Goods and Sеrvicеs Tax (GST) rеgimе in India providеs a structurеd Appeals and Review Mechanism under GST for taxpayеrs to challеngе dеcisions or…
GST
GST: Boon or Burden? The Impact on India’s MSMEs
Got a mountain of unpaid bills from your smaller suppliers? Section 43B(h) of the Income Tax Act is shaking things up, meaning delays in…
GST
New Regulations of GST for Online Gaming
Thе 50th GST Council mееting which is hеld on July 11, 2023 rеsultеd in a crucial dеcision for thе onlinе gaming industry and casinos…
GST
A Step-by-Step Guide to Input Tax Credit in India
Understanding Input Tax Credit in India guidelines under the GST framework is essential for optimizing tax strategies. By delving into the principles and processes…
GST
GST Compliance: Filing Choices for GTA Taxpayers
This article provides an overview of the functionalities available on the Goods and Services Tax Network (GSTN) portal for Goods Transport Agency (GTA) taxpayers…
GST
Unpaid Invoices Under GST
Ever bought something and well, forgotten to pay for it? It happens to the best of us! But when it comes to taxes in…
GST
CESTAT Clarifies Tax Implications
CESTAT Clarifies Tax Implications: Confused about the tax implications of transporting ash from factories to disposal areas? You’re not alone! A decision by the…
GST
Corporate Guarantee under GST or whether to supply
In the realm of GST, understanding corporate guarantee under GST or in supply scenarios is crucial. A corporate guarantee involves one company assuring…
GST
What is GST Audit: Its Types, Forms and Procedures
What is GST Audit: Goods and Sеrvicеs Tax (GST) in India focuses on the sеlf-assеssmеnt and compliance by the taxpayеrs. Howеvеr to ensure the…
GST
GST on Sale of used Cars
For the companies or businesses involved in the sale of used cars and other vehicles, the GST implications are significant for both financial planning…
GST
Details Regarding GST Return for Restaurants [Offline and Online services]
Under the Goods and Services Tax (GST) regime in India, restaurants are subject to spеcific rulеs and ratеs for thеir sеrvicеs. Let us еxplorе…
GST
GST on electricity bill in India
The Goods and Sеrvicеs Tax (GST) in India brings significant changes in the taxation of various expenses including electricity charges. Rеimbursеd еlеctricity chargеs can…
GST
Export of Services and Consideration Receipt under GST
In the world of business trade, the export of services plays a crucial role in the economic country. The Goods and services regime have…
GST
Effective GST Changes With Effect From 1 Oct 2023
The Government of India on 1 July 2017 introduced the Goods and Services Tax Act 2017 to replace the prevailing complex and fragmented tax…
GST
GST on Betting, Gambling, Casinos, Lottery & Online Gaming – What You Need to Know
In India, the Goods and Services Tax (GST) has significantly changed the taxation of many activities such as betting, gambling, casinos, horse racing, lottery,…
GST
GST Cancellation and Its Impact on Export Businesses in 2023
The Goods and Services Tax (GST) regime has significantly reshaped India’s taxation structure. All businesses operating in India are required to register and comply…
GST
What is GST Refund, How to Claim and Check Refund Status Online?
Understanding the complexity of the GST system is critical for both businesses and people. The GST refund is a system designed to reduce the…
GST
GST on Accommodation Services Supplied by the Air Force: A Comprehensive Analysis
GST is an indirect tax levied on the supply of goods and services in India. GST has brought various sectors under a unified tax…
GST
How does GST Composition Schemes Work ?
The Goods and Services Tax (GST) is an indirect tax that has revolutionized the way taxes are levied in India. The GST Composition Scheme…
GST
GST Payments: How to Create GST Challan and Pay Online
The adoption of the Goods and services Tax (GST) in India has changed the way groups and clients see indirect taxation within…
GST
What are Some Frequently Asked Questions about Life Insurance Tax Benefits?
We are aware that Section 80C of the Income Tax Act 1961 allows for a tax deduction on life insurance payments. So, purchasing life…
GST
GST Portal Login Guide: A Guide to Take You Through the GST Registration Process
The GST is an indirect tax introduced in India on 1st July 2017. It is a comprehensive, destination-based tax that has replaced multiple indirect…
GST
How To Generate E-Way Bill – Documents Required, Format and Procedure
As the digitalization of businesses continues to gain momentum, the implementation of the E-Way bill system has revolutionized the movement of goods throughout India.…
GST
e-Way Bill System in GST: Rules, Validity, and Benefits
The GST is an indirect tax that replaced multiple state and central taxes in India. The successful implementation of GST enhances the government to…
GST
What is a GST Invoice: Meaning, Format & Time Limits?
A GST invoice is an important record in the Indian taxation system that acts as actual evidence of the transaction of goods and services.…
GST
Types of GST in India
GST is regarded as one of the significant revisions to the tax levied on goods and services proposed by the Indian government. Everyone who…
GST
What is GST Number, How to Apply for GSTIN Online, and Documents Required
GST is an indirect tax system introduced in India in 2017 to streamline the country’s taxation structure. All businesses involved in the supply of…
GST
GST on Insurance: Everything You Need to Know
GST is a comprehensive indirect tax charged on the supply of goods and services throughout the country, aimed at creating a unified market and…
GST
Taxation and Care: Understanding GST for Senior Citizen Services and Old Age Homes
Old age houses and senior citizen services are very important to our society because they care for, socialize, and help our elderly. As our…
GST
Searching for How To File GSTR -3B?- Here is the Most Easy Way
Are you a business owner and want to know How To File GSTR 3B Don’t worry; we are here to help! Filling out GSTR…
GST
Pragmatic Impact of GST Rate on Indian Economy
The introduction of the Goods and Services Tax (GST) in India in July 2017 marked a significant milestone in the country’s economic landscape. GST…
GST
GST: Penalty, Offences & Appeals Under GST Act 2017
The GST Act 2017 is a comprehensive indirect tax law that combines several indirect taxes, including the Value Added Tax (VAT), central sales tax,…
GST
Cancellation of GST Registration in Rajasthan
Goods and Service Tax is the one single tax replacing various indirect tax. GST Registration or Return filling is still a big matter of…
GST
An overview on Impact of GST on Loans
Goods and Services Tax (GST) was implemented in India on July 1, 2017, under CGST Act, 2017 with the aim of simplifying the taxation…
GST
GST Returns: Applicability, Due Date and Penalties
Goods and Services Tax (GST) is a comprehensive indirect tax levied on the supply of goods and services in India. GST returns are periodic…
GST
All you need to know about Liabilities under GST in Case of Death and Dissolution
Goods and Services Tax (GST) is a destination-based tax system that replaced various indirect taxes in India. Under the GST regime, every registered person…
GST
How Offences & Penalties under GST can put you in trouble?
Offences and Penalties under GST are the legal consequences that businesses may face for non-compliance with Goods and Services Tax (GST) laws. GST is…
GST
Impact Of GST On Tourism Industry
The Goods and Services Tax (GST) is a comprehensive indirect tax that has had a significant impact on various sectors in India, including the…
GST
Clearing the Confusions: FAQ on GST Registration in Gurugram
Gurugram is a rapidly growing city in the National Capital Region (NCR) of India. The city is home to various businesses, which include small,…
GST
What Wikipedia Can’t Tell You About GST Composition Scheme?
The Goods and Services Tax (GST) Composition Scheme is a tax scheme that provides relief to small businesses by allowing them to pay a…
GST
Monthly GST Newsletter for February 2023
On July 1st, 2017, India implemented the Goods and Services Tax (GST) to unify the country’s indirect tax structure. The Goods and Services Tax…
GST
GST Registration Process in India: Get Your New GST Registration in Just Few Steps
Goods and Services Tax (GST) was introduced in India on July 1st, 2017, to unify the country’s indirect tax system. GST is a value-added…
GST
GSTR 9 and 9C – Optional to Mandatory reporting in FY 2021-22
The Goods and Services Tax (GST) regime, introduced in India on 1st July 2017, has revolutionized the way businesses pay taxes. The GST system…
GST
Decoding GST applicability on renting of residential property
GST applicability means to whether or not a specific goods and service (G&S) is comes under the GST in India. It is a wider…
GST
Information regarding the GST Exemptions in Banking Industry (Financial services)
The introduction of the Goods and Services Tax (GST) in India has been a major tax reform aimed at unifying the indirect tax system…
GST
Can unregistered persons file GST refund claims presently?
On 27 December 2022, the CBIC issued a circular prescribing how an unregistered person can apply for a refund. Unregistered persons can apply for…
GST
Arbitrariness in Section 159 (CGST Act, 2017) & its Impact on Corporate Governance
The Indian tax regime affects corporate governance by either imposing liabilities or offering tax incentives; in contrast, corporate governance has an impact on the…
GST
Flats & villas without GST & cancellation of Flat bookings- Latest Update
If you want to cancel a flat booking, then you have come to the right place. How smooth your cancellation process basically depends on…
GST
Concept of Inverted Duty Structure under GST and how to claim Refund
There was a constant tug-of-war between the departmental officer and the GST registrant regarding the claims for refund of input services in case…
GST
Are you aware of RCM on renting of motor vehicle under GST?
“Your ride will be arriving shortly!” Nowadays even an ordinary person knows this and often uses a taxi service. In recent years, the rental…
GST
Applicability of GST on Cold Storage
Warehousing and storage of agricultural produce come under Service Account Code 9986 and are exempted under Insert No. 54(e) of Notification No. 12/2017-Central Tax…
GST
Summary of 48th Meeting recommendations from the GST Council
The GST Council was formed to oversee the Goods and Services Tax (GST) legislation. The GST Council is a combined forum of the Centre,…
GST
Inter head transfer for Tax paid under GST – Form GST PMT-09
To allow a registered taxpayer to transfer any amount of tax, interest, penalties, etc. that is accessible in the electronic cash ledger to the…
GST
Changes in GSTR-3B w.e.f 01.09.2022 -Simplified
You must be conscious of a crucial update as you get ready to file GSTR-3B in August 2022. Table 4 of the form, as…
GST
Judicial pronouncement under section 126 of CGST Act, 2017
The experts at Legal Window have replicated the part and a recent judicial decision in this article. The latest judicial pronouncements mostly addressed E-way…
GST
Harmonized National Market for Goods and Services in GST
Article 279A of the Constitution of India provides for the establishment of the Goods and Services Tax Board by the President of India under…
GST
Analysis of E-Commerce Operators in GST
The COVID-19 epidemic has had a huge impact on the Indian economy, resulting in one of the world’s greatest lockdowns. The Indian internet economy,…
GST
Changes in Reporting of Input Tax Credit in GSTR–3B
While preparing GSTR-3B for August 2022, you must take note of a critical modification. From the GSTR-3B of August 2022 forward, the form’s recently…
GST
Summons under GST: Rights and Duties of Taxpayers
GST is a complex subject matter according to most people and over time these complexities only increased. With the rise in difficulty for taxpayers…
GST
GST Audit by Tax Authorities: Introduction and Procedure
Audit by departmental authorities is a familiar concept. It already existed within the laws that existed even before the GST tax regime was introduced.…
GST
Changes in GST law: Finance Act 2022
Finance Minister of India, Smt. Nirmala Seetharaman on 1st February 2022 presented the 2nd digital union budget for the FY 2022-2023. Accordingly, the proposed…
GST
Procedure of GST Litigation in India
The structure of GST (Goods and Service Tax) is created to make the process of tax collection efficient, reduce corruption, and make the movement…
GST
How to reply notices of mismatch of GSTR 3B & 2A?
Even after four years of GST implementation and over a thousand notifications and circulars, we continue to encounter several issues with GST on-site maintenance…
GST
Avail ITC in GST as per Section 16(2) (aa) of CGST Act, 2017
Businesses must claim Input Tax Credit (ITC) that shows only in GSTR-2B from January 1, 2022. As a result, Rule 36(4) of the CGST…
GST
GST On pre-packed and Labeled Retail Packs of Food Items
The 47th GST Council meeting held on June 28th and 29th, 2022, produced a new proposal stating that GST will be levied at 5%…
GST
GST Applicability on Liquidated Damages, Compensation and Penalty
In a circular dated August 3, 2022, the Central Board of Indirect Taxes and Customs (CBIC) clarified the application of the GST to various…
GST
Whether Implementation of GST is Boon or Bane to the economy?
Every coin has two faces and so the same applies to the concept of GST implementation in India. Of course, this is the biggest…
GST
ITC Rules for Capital Goods under GST
Input Tax Credit (ITC) reversal calculations, input tax credit availability and non-availability calculations, and input tax credit calculations for capital under GST each have…
GST
GST on Rent of Residential Property
The Goods and Services Tax (GST) on rent went into force on July 18th. However, the GST will only apply in particular circumstances and…
GST
GST Notices and its Possible Solutions for Taxpayers
There has been a sharp increase in the number of GST notifications in the last 2 years. This is due to the completion of…
GST
Ultimate Guide to GST on Healthcare Services
GST is a major factor that has the potential to cover the economic base of the country along with its ancillary activities, India is…
GST
Clear understanding of GST on Interest Income of Individual
Under the GST Regime, assessees are required to obtain registration under the GST Act based on their aggregate turnover. All taxpayers (suppliers of goods…
GST
Unacummulated Tax Credit on Input Services: Constitutionality of Section 54(3) of CGST Act, 2017
Taxation is seen as one of the necessities that influence the formation of every constitutional democracy. Tax policy decisions in India have an impact…
GST
What everyone should know about GST on the sale of used Motor Vehicle
The introduction of GST has brought a positive impact on the automobile sector. Previously, traders could not claim credit for excise duty and VAT…
GST
GST on Bricks Manufacturer
According to a government proclamation dated March 31, proposed changes to the 45th GST Council Meeting on building bricks, clay tiles or roofs, fly…
GST
GST and Breach of public trust by agents of Collection
Businesses that collect taxes from the general public are bound by the principle of public trust as the general public who pays such taxes…
GST
Post GST Registration Compliance
The implementation of the new GST tax system has resulted in significant tax reform in the country. The new system combines several state and…
GST
RCM on commission charged on global sales by E-Marketplaces
In the instance of a conventional taxable supply, the supplier issues a tax invoice to the receiver, gets the money from the recipient including…
GST
Time of Supply for E-commerce Business under GST
Delivery time refers to the time at which goods/services are considered to be supplied ’. When the seller knows the ‘time’, it helps him…
GST
Critical Issues in registration under GST
For almost two years India has taken a major step in the tax system through GST. Although there are many benefits to GST, the…
GST
Concept of e- Invoicing and FAQs on e-Invoicing under GST
Are you also, looking for filing up of invoice of business? In that case you have landed up on the right place. The submission…
GST
GST on Manufacturer of Alcoholic Liquor on Job Work Basis
Exemptions, rate rationalisation, expansion of relaxations to Covid supply, exports, ITC, debit notes, late penalties, inclusion of specific items / services in tax net,…
GST
Procedure for an adding an additional place of business under GST
Do you want to start your business, or looking for how to add some additional place of business under GST? Then you have landed…
GST
Section 62 of CGST- Assessment of Non-Filers of Return
Section 62 of Central Goods and Service Tax Act,2017, come into effect when a taxable person fails to file returns, as per requirements under…
GST
How to get GST (Goods and Services Tax) Registration in Delhi?
The tax taken on most of the goods and services sold for domestic use is GST (Good and Services Tax). This tax was introduced…
GST
GSTIN – Meaning, Structure and How to apply and applicable Fees
Every GST taxpayer is assigned a 15-digit identifying number known as the Goods and Services Tax Identification Number (GSTIN). Prior to the implementation of…
GST
Shocking Impact of GST on Public Trusts (Charitable and Religious Trusts)
The impact of GST on Public Trusts has increased the tensions of corrupted organizations that played with the hearts of people by breaking their…
GST
Effective Goods and Services Tax (GST) Rates in India
By introducing uniformity and openness to the Indian tax system, the GST (Goods and Services Tax) has transformed the outlook of the Indian tax…