Explains the legal framework for analytics-based GST enforcement under Sections 29, 74, 129 and 130, focusing on statutory powers and procedural safeguards.
Article examines GST enforcement against scrap dealers, highlighting analytics-based actions, retrospective cancellations, Section 74 notices and calls for balanced enforcement.
The article examines the Andhra Pradesh HC’s Golden Traders ruling on Sections 129 and 130, transit-State jurisdiction and valuation disputes in GST.
Explains GST e-way bill provisions, CBIC Circular 64, judicial trends, latest system changes, compliance measures and detention procedures.
Explains GST enforcement issues affecting scrap dealers, including NGTP tagging, retrospective cancellations, DRC-01A notices and suggested reforms.
Explains use of RTI to seek supplier GST cancellation records in NGTP-based ITC disputes under Section 29, Rule 22 and the RTI Act.
Supreme Court upheld Section 69 GST arrest powers, requiring recorded reasons, CrPC safeguards, CBIC instructions and limiting arrest to specified serious offences.
A practical guide to RERA covering registration, buyer rights, escrow, compliance, GST, accounting, documentation and project obligations in India.
The article explains why small residential builders should be classified as promoters or contractors before applying GST, with rates depending on the nature and timing of the sale.
GSTN has made Ship-to GSTIN compulsory for Bill-to/Ship-to transactions from 1 August 2026. Businesses must update ERP systems and master data to avoid e-Way Bill failures and compliance issues.