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Category Archives: 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…
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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…
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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…
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GST on hostel facilities

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…
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Regulatory compliances for Cryptocurrency startups

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,…
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GST Audit and Adjudication

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…
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GST on catеring sеrvicеs

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…
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Cancellation and revocation of GST registration

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…
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Process of Refund under GST across different categories

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…
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Guidelines on GST Export Procedures for Indians

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…
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Appeals and Review Mechanism under 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…
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GST: Boon or Burden? The Impact on India's MSMEs

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…
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GST for Online Gaming

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…
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Input Tax Credit in India

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…
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GST provisions related to GTA

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)…
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Unpaid Invoices Under 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…
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CESTAT Clarifies Tax Implications

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…
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Corporate Guarantee under 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…
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What is GST Audit

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…
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GST on Sale of used Cars

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…
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GST Return for Restaurants

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…
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GST implications on the Reimbursed Electricity Charges

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…
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Export of Services and Consideration Receipt under 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…
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Effective GST Changes

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…
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GST on Betting, Gambling, Casinos, Lottery

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,…
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GST Cancellation and Its Impact on Export Businesses in 2023

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…
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What is GST Refund, How to Claim and Check Refund Status Online?

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…
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GST on Accommodation Services Supplied by the Air Force: A Comprehensive Analysis

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…
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How does GST Composition Schemes Work

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…
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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…
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life insurance tax benefits

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…
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GST Portal Login Guide: A Guide to Take You Through the GST Registration Process

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…
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Generate E-Way Bill

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…
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e-Way Bill System in 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…
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What is a GST Invoice:

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…
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Types of GST in India

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…
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how to apply for gstin number

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…
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Impact of GST on Insurance

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…
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GST for senior citizens services & old age homes

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…
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Searching for How To File GSTR -3B?- Here is the Most Easy Way

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…
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Impact of GST Rate on Indian Economy

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.…
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GST Penalty & Appeals Under GST Act 2017

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…
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Cancellation of GST Registration in Rajasthan

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…
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An overview on Impact of GST on Loans

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…
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GST Returns: Applicability, Due Date and Penalties

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…
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Liabilities Under GST In Case Of Death & Dissolution

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…
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Offences & Penalties Under 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…
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Impact Of GST On Tourism Industry

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…
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FAQ on GST Registration in Gurugram

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…
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GST Composition Scheme

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…
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GST Newsletter for February 2023

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…
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GST Registration Process in India

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…
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GSTR 9 and 9C

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…
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GST applicability on renting of residential property

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…
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GST Exemptions in Banking Industry

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…
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GST refund claim by unregistered person

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…
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Section 159 CGST Act, 2017

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…
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Flats & villas without 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…
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Inverted Duty Structure under 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…
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RCM on Renting of Vehicles Under 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…
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GST on Cold Storage

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…
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48th GST Council Meeting

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…
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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…
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Changes in GSTR-3B

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,…
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Judicial pronouncement under section 126 of CGST Act 2017

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…
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Overview of Goods and Services Tax (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…
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Analysis of E-Commerce Operators in 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…
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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…
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Summons under GST Rights and Duties of Taxpayers

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…
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GST Audit by Tax Authorities

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…
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Changes in GST by Finance Act 2022

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…
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Procedure of GST Litigation in India

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…
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How to Reply Notices of Mismatch of GSTR 3B & 2A

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…
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Avail ITC in GST as per Section 16(2)

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…
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GST On Pre-Packed and Labeled Food Items

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…
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GST on Liquidated Damages

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…
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Is GST a Boon or a Bane

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…
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ITC on Capital Goods under 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…
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GST on Rent

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…
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GST Notices and their solutions.

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…
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GST on Healthcare Services

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…
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GST on Interest Income

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…
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Unacummulated Tax Credit on Input Services

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…
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GST on sale of used Motor Vehicle

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…
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GST on Bricks Manufacturer

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,…
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Breach of public trust by agents of collection

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…
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compliance after gst registration

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…
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RCM on commission charged on global sales by E-marketplaces

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…
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GST Registration For Ecommerce

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…
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Issues in registration under 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,…
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e- Invoicing and FAQs under 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…
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GST on Manufacturer of Alcoholic Liquor on Job Work Basis

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…
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How to add an additional place of business in 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…
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Assessment of Non-Filers of Return

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…
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GST Registration in Delhi

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…
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What is GSTIN and How to Apply?

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…
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Shocking Impact of GST on Public Trusts (Charitable and Religious Trusts)

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…
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Effective Goods and Services Tax (GST) Rates in India

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…
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GST Implication on Poultry Farming

GST Implication on Poultry Farming

The poultry business produces countless work opportunities in the nation and is vital for the public economy. The poultry business is to a…
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What is the Impact of GST on Residential Properties?

What is the Impact of GST on Residential Properties?

GST, which has been carried out from 1st July, 2017 has worried the majority of citizens and business because of its compliance requisites.…
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