Detailed and simple analysis of the Supreme Court case and the related High Court judgment regarding…
Category: GST
Order of cancellation of GST registration quashed because it lacks the most important element ‘REASON’, which is heart and soul of any order: High Court
Government cannot cancel GST registration without proper reasoning. Every judicial or administrative order must include reasons…
Introduction of Form ENR-03
The government has introduced Form ENR-03 to allow unregistered persons (URPs) to enroll on the E-Way…
HSN Reporting Mandate
Here’s a simplified and detailed explanation of the changes regarding the reporting of HSN (Harmonized System…
The government is waiving the excess late fees for certain taxpayers who delayed submitting their annual return (FORM GSTR-9)
This notification(Notification No 08/2025 Central Tax) by the Central Government, issued under the powers granted by…
No More Arbitrary Arrests: GST Taxpayers Get Relief
As a GST taxpayer, you can now breathe a sigh of relief. The recent change in…
Clarification on various issues pertaining to GST treatment of vouchers – reg
The Central Board of Indirect Taxes and Customs (CBIC) has issued clarifications regarding the treatment of…
Clarification on place of supply of Online Services supplied by the suppliers of services to unregistered recipients-reg.
Detailed Analysis of Circular on Place of Supply for Online Services Background and Issue Suppliers providing…
Clarification on the availability of input tax credit as per clause (b) of subsection (2) of section 16 of the Central Goods and Services Tax Act, 2017 in respect of goods which have been delivered by the supplier at his place of business under Ex-Works Contract-reg
Analysis of Input Tax Credit (ITC) on Ex-Works (EXW) Contracts: Automobile Sector Background of the Issue…
Clarification in respect of input tax credit availed by electronic commerce operators where services specified under Section 9(5) of Central Goods and Services Tax Act, 2017 are supplied through their platform -reg.
Analysis of Circular No. 167/23/2021 – GST dated 17.12.2021: Clarifications on ITC for ECOs under Section…