"The Author is An Advocate Tax consultant Practicing at Madras High court "
Courts and CBIC clarifications state that minor clerical mistakes in e-way bills should not trigger detention under GST law. Such errors should attract only nominal penalties when there is no intent to evade tax.
The new Simplified GST Registration under GST 2.0, effective 1 November 2025, stems from repeated High Court interventions over delays and arbitrary rejections.
Born in India, UPI has become the world’s largest real-time payments system. Learn how this homegrown innovation is transforming India’s economy and expanding globally.
Examine how officer actions during GST registration can impact businesses and ‘Ease of Doing Business’ in India, despite government reforms and online processes.
An overview of GST and ICEGATE data mismatches affecting exporters, including their causes, legal precedents from High Courts, and potential solutions to resolve the issues.
Time limits on GST input tax credit for capital goods hurt genuine business operations and distort investment decisions. Here’s why reform is needed.
Exploring challenges in availing Input Tax Credit (ITC) under GST and relief offered by Notification 183/2023. Understand the implications for businesses and compliance.
The Goods and Services Tax (GST) regime has been in effect for several years now, and while it has simplified the indirect tax landscape, it has also given rise to various litigations. One area that has been gaining attention in recent days is Tax Deducted at Source (TDS) in GST. In this article, we will […]
