Can GST authorities freeze directors’ personal assets for company dues? Legal analysis of Sections 79, 83 & 89 CGST Act with key court rulings.
The GST Portal now allows Rule 14A taxpayers to exit via Form REG-32. Learn the step-by-step process, eligibility conditions, and mandatory Aadhaar authentication requirements.
Section 194T mandates firms and LLPs to deduct 10% TDS on payments like salary, bonus, and interest to partners, with a ₹20,000 threshold, effective April 1, 2025.
A practical analysis of how GST Section 74 notices are being used for small-value tax demands and the legal and practical issues this creates for businesses.
Learn about the GST Composition Scheme for small taxpayers. This guide covers eligibility, tax rates, filing requirements, and key restrictions to help you comply.
Introduction The introduction of the Goods and Services Tax (GST) in India aimed to unify the indirect tax regime and streamline the movement of goods across states. One of the significant reforms introduced to curb tax evasion and enhance transparency in transportation was the E-Way Bill system, launched under Rule 138 of the CGST Rules, […]
Whether exporter can issue a GST credit note for returned goods. As per current provisions of GST law and administrative practice, the answer is in negative.