"I am a Fellow Member of the Institute of Chartered Accountants of India and the Co-founder of JADAWALA & SHAH, Chartered Accountants. I lead the firm’s Indirect Tax practice, with a strong specialisation in Goods and Services Tax (GST). In addition to my advisory role, I head the J&S Indirect Tax Litigation practice, bringing extensive experience in consulting, representation, and litigation. Over the years, I have advised numerous Indian corporates on Service Tax and, subsequently, on GST. I am the author of multiple editions of the acclaimed books “Service Tax Simplified” and “GST Simplified.” I have also delivered lectures and conducted seminars on GST for various trade associations, professional bodies, and institutions. Furthermore, I am a regular contributor to GST Review, a leading fortnightly journal published by Centax Publications Pvt. Ltd."
GSTN has made the Ship To GSTIN field compulsory for all Bill-To/Ship-To e-Way Bill transactions from 15 June 2026. Businesses using ERP or API systems must update configurations to avoid generation failures and compliance risks.
GSTN has permanently removed PDF-based Annexure-B filing for ITC refund claims and made the Excel-based Offline Utility compulsory from 18 May 2026.
The Gujarat High Court held that supplier tax payment remains mandatory for ITC claims under Section 16(2)(c). However, ITC cannot be denied automatically if the purchaser acted genuinely and without knowledge of tax evasion.
The ruling clarifies that interest on pre-deposit refunds starts from the payment date, not after 60 days, ensuring full compensation to taxpayers.
The issue is denial of appeal due to NIL demand orders despite disputed liability. The key takeaway is that rectification under Section 161 enables appeal filing.
The issue was place of supply for intermediary services under GST. The amendment shifts it to the recipient’s location, enabling export benefits and altering tax liability.
CBIC Circular 251/08/2025 clarifies GST treatment of post-sale discounts, confirming no ITC reversal on financial credit notes and defining when promotional services are taxable.
