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Learn about credit and debit notes under GST, their issuance circumstances, provisions, and impact on tax liabilities for accurate invoicing and compliance....

Kerala High Court upholds constitutional validity of GST Sections 16(2)(c) and 16(4), extends ITC availment date to November 30 retrospectively from FY 2017-18....

Tamil Nadu AAR rules ITC not admissible for Rotary Car Parking Systems as they are permanently fastened, classified as immovable property under GST laws....

Learn about the procedures, rules, and practical insights for transferring unutilized Input Tax Credit (ITC) during a demerger under India's GST regime, as detailed in Circular No. 133/03/2020-GST....

Delve into the complexities of Rule 86A under the GST Act, exploring its provisions, conditions, and implications for the electronic credit ledger (ECL), and understand the debate surrounding negative blocking....

जानिए जीएसटी अधिनियम 2017 में ऑडिट प्रक्रिया कैसे की जाती है। यहाँ जीएसटी अधिकारियों द्वारा ऑडिट की सम्पूर्ण प्रक्रिया प्रस्तुत ह�...

Learn about the GST Return for Outward Supplies, a crucial aspect of India's GST law, detailing filing requirements, key points, and penalties for non-compliance....

Understand the constitutional validity of sections 16(4) and 16(2)(c) of the CGST Act, 2017, as discussed in the recent Kerala High Court ruling on input tax credit....

CBIC issues guidelines for initiating recovery proceedings before three months of the demand order service, ensuring revenue protection with justified early actions....

Understand the eligibility of Input Tax Credit (ITC) under GST law for HVAC systems, lifts, and similar equipment. Examine legal provisions and rulings to determine if ITC applies to these immovable property components....