""Blogger by passion having GST Exploration by Profession.""
FTWZ units providing warehousing and logistics to foreign recipients qualify for IGST zero-rating, ensuring tax efficiency under Section 16 and Schedule III of CGST Act.
Explains why denial of an SPL-02 waiver under Para 4(4) is incorrect when interest and penalty stem from a Section 73 adjudication. Clarifies that such cases rightly qualify for Section 128A relief.
GST E-Invoicing is mandatory for businesses with over Rs.5 Cr turnover, digitizing B2B/Export supplies to curb evasion. Learn generation process, compliance, and penalties.
Section 56 of the CGST Act grants an automatic right to 6% interest on GST refunds delayed over 60 days from the original application date. Learn how courts enforce this compensatory right.
GSTAT has mandated phased e-filing for appeals (Sec. 107/108) via a new portal, effective Sept 24, 2025, based on prior order dates, alongside the notification of the digital-first GSTAT Procedure Rules, 2025.
Section 16(2)(c) of the CGST Act makes Input Tax Credit (ITC) conditional on the supplier actually paying the tax to the government. Judicial precedents from High Courts emphasize that a buyer’s bona fide claim can’t be denied solely due to the supplier’s default, especially without proving fraud or collusion.
This article explores the GST implications and legal challenges surrounding the transfer of development rights (TDR), including valuation rules and court judgments.
Understand how functionality test determines Input Tax Credit (ITC) eligibility for buildings under GST. Learn about key court rulings and legal precedents.
