HC set aside the order passed by Gujarat High Court and held that power to arrest a person by an empowered authority under GST Act may be termed as statutory in character and ordinarily high courts should not interfere with exercise of such power under writ jurisdiction....

Gujarat High Court Ruling Allows Taxpayers to File Second GST Refund Application for the Same Period in the case of Shree Renuka Sugars Ltd. Is it possible to file a GST refund application for the same period again after the first application has been approved once? Examples of situations to file another refund application for […]...

Learn about latest update on E-invoicing applicability in India. Understand the threshold limit, rules & exemptions for mandatory E-invoicing from 1st August 2023...

Understand conflicting views on taxability of Intermediary services in India and recent Bombay High Court ruling. Learn about way forward and anticipated changes in GST law....

The50th GST council meeting has resulted in significant updates and extensions. The government has issued notifications on 17th July 2023, summarizing the changes. This article analyzes the key amendments made to CGST notifications, covering extensions for GSTR 4 filers, revocation of registration, and amnesty for GSTR 9 and GSTR 10 non-f...

GSTN launched e-Invoice Exemption Declaration Functionality for taxpayers who are exempted from implementing e-invoicing under the CGST Rules, but are by default enabled for it....

Learn about taxability of services between distinct persons under GST. Understand ISD and cross charge mechanisms for distributing ITC. Future prospects explained....

This letter is addressed to the Finance Minister of India, representing the Advocates’ Tax Bar Association. It requests a reduction in the interest rate charged under the Goods and Services Tax (GST) Act. The letter highlights the burden the current 18% per annum interest rate places on businesses, impacting their growth and economi...

Central Board of Indirect Taxes and Customs (CBIC) has recently issued a series of clarifications on various issues concerning Goods and Services Tax (GST), most of which were recently decided or recommended by the GST Council in its 50th meeting held on 11th July, 2022. The Circular Nos. 192 to 199 all dated 17th July, […]...

वित्त मंत्रालय भारत सरकार ने नोटिफिकेशन संख्या 10 / 2023 सेंट्रल टैक्स दिनांक 10 मई 2023 के द्वारा 1 अगस्त 2023 से टर्नओवर रुपए 5 करोड़ से अधिक �...