Important recent Amendments and Changes in GST which should be noted from April 1, 2025: An Analysis Introduction The Goods and Services Tax (GST) framework continues to evolve as it is about to complete its eighth year of implementation ever since its rollout on 01st July 2017. This set of amendments, though it would have […]
Any person who applies for registration under GST will have to undergo the process of Aadhar Authentication, mandatorily in terms of Section 25 CGST Act 2017 read with Rule 8 of CGST Rules 2017.
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.
