"Jignesh is a partner & indirect tax practice leader of DAKSM & Co, LLP, Chartered Accountants. He has diverse experience in Indirect Tax and Author of a Book titled GST Refunds – Law, Procedure, Practice (Practical Guide) published by GSTPAM (Goods and Service Tax Practitioners of Maharashtra). Jignesh regularly writes blogs on www.jkaca.in and www.daksm.com. Jignesh can be reached at jignesh.kansara@daksm.in "
Explore whether issuing a GST summons qualifies as the initiation of proceedings, affecting parallel actions under Section 6(2)(b) of the CGST/SGST Act.
Exploring the Bombay HC ruling on provisional bank attachment under GST, focusing on revenue protection vs taxpayers’ rights, with legal and procedural analysis.
Andhra Pradesh HC rules on 100% GST penalty for delayed tax payment. Learn legal implications, compliance risks, and taxpayer safeguards under CGST Act.
Explore the Calcutta HC ruling on 200% penalty for non-disclosure of supplier details in e-way bills under GST law. Understand legal aspects and implications.
Explore the legal implications of copy-pasted GST show cause notices and arbitrary rejection of taxpayer replies, as highlighted by a key Calcutta High Court judgment.
Learn about recent GST amendments for restaurant services, including changes to rates, ITC eligibility, and compliance requirements effective April 1, 2025.
CBIC issues Circular No. 230, clarifying GST on cross-border advertising services for P2P and P2A models. Learn about place of supply and export conditions.
A comprehensive review of the Punjab & Haryana High Court’s decision on cross-empowerment and transfer of GST proceedings between State GST authority and DGGI.
The GSTN’s Invoice Management System (IMS) reintroduces a refined approach to invoice handling. Learn how IMS impacts ITC, GSTR-2B, and taxpayer responsibilities
To mitigate the complexities associated with the direct correlation of inputs and input services utilized for exports, Rule 89(4) of the CGST Rules provides a straightforward proportionate formula to determine the maximum allowable refund of GST. However, to safeguard the interests of the Revenue, Rules 89(4A) and 89(4B) were subsequently inserted.
