Understand the evolving GST implications for renting residential and commercial properties in India, including changes in forward charge and reverse charge mechanisms.
Clarification on GST interest levy when tax is deposited in the Electronic Cash Ledger by the due date but GSTR-3B filing is delayed.
Interest is levied on wrongly availed and utilized ITC under Section 50(3) of CGST Act. Learn how it’s calculated and when it’s applicable.
Explore the implications of GST Rule 37A governing the reversal and re-availment of Input Tax Credit (ITC) in cases of supplier non-payment. Learn about compliance, practical approaches, and time limits.
Explores if GST Appellate Authorities can condone delays beyond the statutory appeal period, referencing recent High Court and Supreme Court views.
GST law mandates SCN and order timelines. For FY 2018-19, the SCN must be issued by June 30, 2025 under Section 74 of the CGST Act, 2017.
Learn how secured creditors can relinquish or realize their security interest during liquidation under IBC, including timelines and procedures under Section 52.
SC rules that directors cannot face Section 138 NI Act cases if the cause of action arises after insolvency proceedings begin under IBC Section 14.
Understanding territorial jurisdiction under Section 138 of the NI Act. Key rulings and amendments explain where cheque bounce cases can be filed.
Allahabad High Court quashes GST order for procedural lapses, highlighting the need to supply the SIB report to ensure adherence to principles of natural justice.
