"The Author is the recipient of the prestigious "Presidential Award-2019" for meritorious and specially distinguished record of Service from the Government of India."
Gujarat Chamber of Commerce And Industry & Ors. Vs Union of India & Ors. (Gujarat High Court); R/Special Civil Application No. 11345 of 2023; 03/01/2025 The honourable Gujarat High Court on a very important litigation recently delivered a significant judgment addressing the complex question of liability of Goods and Services Tax (GST), its applicability on […]
CBIC issues guidance on GST treatment of vouchers, addressing distribution models, unredeemed vouchers, and associated services to ensure compliance.
GST clarification requires recording state details of unregistered recipients for online services to ensure accurate tax allocation and compliance.
Circular No. 241/35/2024-GST, dt: 31-12-2024 focuses on availability of ITC under Ex-Works contracts, marking a pivotal shift in how businesses can claim Input Tax Credits (ITC) in their supply chain operations.
Circular No. 240/34/2024-GST, dated: 31-12-2024 brings clarity to e-commerce sector, particularly concerning treatment of ITC for services under Section 9(5) of CGST Act 2017
Critical analysis of the 55th GST Council meeting recommendations on ITC rules, vouchers, SEZ trade, hotel services, used cars, and GST changes for compliance.
Madhya Pradesh HC declares Section 16(4) of CGST Act unconstitutional, emphasizing taxpayer rights, ITC claim fairness, and legislative intent under GST reforms.
Madras High Court quashes GST orders denying Input Tax Credit (ITC) due to retrospective amendment in Section 16 of CGST Act. Relief granted to taxpayers.
The 54th GST Council meeting held in September 2024 discussed online gaming taxes, cancer drug GST cuts, and proposed reforms on medical insurance premiums and cess.
Detailed insights into the 53rd GST Council meeting held on 22nd June 2024, chaired by Union Finance Minister Nirmala Sitaraman, covering key legislative changes, tax rate adjustments, and business process improvements.
