A lot of cases have been observed by Government wherein Fake GST Registrations have been obtained for the purpose of transfer of fake ITC which is causing huge damage to Government revenue. Therefore, guidelines have been issued by Government vide Instruction No. 03/2023-GST Dt. 14.06.2023 to Proper Officers on the manner of scrutinizing ...

Learn about reduced late fee for filing GSTR-4, GSTR-9, and GSTR-10 for earlier periods between July 2017 and March 2019. Find out the conditions, reduced fee amounts, and the deadline for filing within April-June 2023....

Learn how to generate E-Way Bills on your mobile device using the SMS method. Understand the process, modes, and benefits of SMS-based e-way bill generation under the GST system in India....

CBIC's instructions and the Standard Operating Procedure (SOP) for scrutiny, including selection criteria, timelines, and reporting. Understand the process and implications for registered persons under scrutiny....

HC held that GST authorities have power to conduct search and seizure against assessee operating in SEZ and further applied a cost on assessee for abusing due process of law....

Read about the Bombay High Court's decision on the constitutionality of Sections 13(8)(b) and 8(2) of the IGST Act. Understand the implications and significance of the ruling on the taxation of exported services and its impact on businesses....

Learn about e-invoicing under the Goods and Services Tax (GST) regime in India. Discover the process to generate e-invoices, benefits of e-invoicing, and exemptions for certain taxpayers. Streamline your invoicing system and simplify GST compliance with this comprehensive guide....

Goods and services tax (GST) has been an integral part of India's economy since its inception in 2017. It has replaced the cumbersome tax system and made tax compliance easier, but in the recent times fraudulent activities related to GST have increased significantly....

The process of filing GST returns and reporting transactions involving supplies attracting GST under reverse charge  provisions can be confusing for stakeholders. It is important to understand the concept of reverse charge mechanism (RCM) under GST and follow the correct procedures for reporting RCM transactions in various GST returns. I...

Efficient Goods Transportation made possible with the E-way Bill system in India. The implementation of the E-way Bill system in India has revolutionized the process of transporting goods by replacing traditional paper-based methods with a digital document. In this article, we will explore the significance of the E-way Bill, its implicati...