The e-way bill is an essential compliance mechanism under the Goods and Services Tax (GST) regime in India. It ensures seamless movement of goods and prevents tax evasion. This article provides a detailed overview of intra-state e-way bill requirements for tax professionals, including threshold limits, exemptions, notifications, and other relevant details. Threshold Limits for E-Way […]
Learn the key grounds to challenge a GST notice under Section 74 of the CGST Act, including extended period, procedural lapses, and mixed legal issues.
Supreme Court scrutinizes GST applicability on Joint Development Agreements (JDAs) in real estate, addressing complex issues around taxation and land rights.
Introduction: In a significant move to combat revenue leakage within the tobacco industry, the Indian government has introduced a penalty of up to Rs 1 lakh for manufacturers of pan masala, Gutka, and similar products who fail to register their packing machinery with the GST authorities. Effective from April 1, 2024, this amendment aims to […]
Explore the impact of non-restoration of GST registration on the ‘Right to Livelihood’ in India. Analyze the constitutional implications of this issue.
Punjab and Haryana High Court grants Regular Bail (U/s 439 of Cr. P.C.) to CA Gaurav Dhir in Gurgaon GST Refund Case. Explore the case details, the grounds for bail, and the conditions imposed by the court. Stay informed about the legal nuances in economic offense cases and the significance of bail in preserving the right to liberty.
Telangana HC held that Refund is allowed in Inverted Duty Structure when Goods are supplied to Government at Concessional Rates (same HSN but Input at full rate)
Delve into the intricacies of GST levied on cancellation charges by Indian Railways. Uncover the regulatory framework and the specific amendments made in SEBI regulations. Understand the international practices on VAT/GST for cancellation charges, exploring key judgments and insights. Examine the historical context of cancellation charges under the erstwhile service tax provisions and its treatment in the current GST era.
Understand the burden of proof for the genuineness of transactions while claiming Input Tax Credit (ITC) in Karnataka VAT. Learn about the relevant sections and the case facts.
The journey of GST in the past 5 years: successes, challenges, and the roadmap for the future. Find out what could lie ahead for this complex procedural law.