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Chandrasekhar Kutty

Latest Posts by Chandrasekhar Kutty

GST Amnesty Scheme – Section 128A

January 16, 2025 3132 Views 0 comment Print

Learn about the GST Amnesty Scheme under Section 128A, offering relief on interest and penalties for tax payments from FY 2017-18 to 2019-20.

Finance Bill 2024 Proposes Changes to Input Service Distributor: A New Time Bomb Ticking

February 13, 2024 3165 Views 2 comments Print

Understand the significant changes proposed in the interim budget 2024 regarding the Input Service Distributor concept under GST, impacting businesses and compliance.

Input tax credit cannot be claimed beyond the statutory time limit: AP HC

July 29, 2023 5883 Views 0 comment Print

Discover the implications of a recent AP High Court judgment on input tax credit (ITC) under APGST and CGST Act. The analysis delves into two critical issues: the time limit for claiming ITC and the constitutional validity of these restrictions. Explore the court’s examination of Sections 16(2) and 16(4) of the CGST Act, addressing whether the non-obstante clause in Section 16(2) overrides Section 16(4).

Differences in input tax credit between GSTR 2A and GSTR 3B

January 19, 2023 99444 Views 8 comments Print

Get to know what is the difference in input tax credit between GSTR 2A and GSTR 3B as per GST Law. Understand the validity of scrutiny notices and intimations by the department. Learn more about the 4 conditions to claim input tax credit under the CGST Act, 2017.

GST liability on renting of building for poultry purpose

October 27, 2022 7344 Views 2 comments Print

Understanding GST liability on renting of land and building for poultry purpose. Learn about the applicability of GST in the poultry industry.

GST on pre-packaged and labelled goods effective from 18th July 2022

July 20, 2022 13884 Views 0 comment Print

Discover the latest GST changes effective from 18th July 2022 through Notification No.6/2022 Central Tax (Rate) dated 13th July 2022. CBIC has revamped rates, aiming to eliminate the inverted duty structure and tax previously exempted goods. Notably, pre-packaged and labelled goods are now taxable. Explore the conditions defining ‘pre-packaged and labelled’ and stay informed on the impacts of these changes.

Role of GST council and paradigm shift in Indian Federalism

June 9, 2022 9705 Views 0 comment Print

Article 279A of our Constitution gave birth to a new constitutional body called GST Council. The question which always lingers in our mind is whether the decisions taken by the GST council is it binding on the Central and State Governments? Are they obliged to follow all the decisions taken by GST council?

Can ITC for a financial year be taken beyond September of following year?

March 10, 2022 65583 Views 1 comment Print

Understanding input tax credit (ITC) deadlines in GST. Can you claim ITC beyond September of the following year? Learn more in this blog post.

Applicability of GST on charitable activities & controversy over grants

November 27, 2021 37635 Views 4 comments Print

The recent Maharashtra AAR with respect to M/s Jaishankar Gramin Va Adivasi Vikas Sanstha application, where the AAR has confirmed that grants received from Government is chargeable to GST@18%. The applicant being a charitable trust, the ruling is significant for us to understand what is a taxable supply and what is an exempted supply with […]

Landmark Decision: SC strikes down Delhi HC verdict in case of Bharti Airtel Limited

November 3, 2021 16830 Views 2 comments Print

Landmark Decision: Supreme Court (SC) strikes down Delhi High Court (HC) verdict in the case of Bharti Airtel Limited In this remarkable judgement favouring the Government (for a change), this is an historic verdict which will set the course of the future litigations fought in the highest courts. This judgement and the judgement of VKC […]

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