The article explains how IMS makes accepted invoice records the basis for ITC eligibility, strengthening compliance, fraud detection, and GST return verification.

The article explains GST job work provisions, ITC-04 filing responsibilities, and compliance requirements. It highlights legal provisions, GST rates, and the consequences of non-compliance.

The article explains how BNSS governs arrest, bail, and trial procedures, while Section 132 of the CGST Act prescribes GST offences and punishments.

GSTN has made Ship-to GSTIN mandatory for specified e-Way Bill and e-Invoice transactions from 1 August 2026 to improve traceability and system-based verification.

The Madras High Court held that retrospective cancellation of a supplier's GST registration alone is insufficient to deny ITC. Authorities must first verify whether the recipient has established genuine supplies through documentary evidence.

This article explains the twelve most common reasons for GST Show Cause Notices, the applicable legal provisions, available taxpayer defenses, and the importance of natural justice.

The article explains why retrospective GST cancellation alone should not result in ITC denial where buyers have complied with Section 16(2) and maintained records.

GSTAT offers broader powers than the First Appellate Authority but faces challenges relating to pre-deposit, timelines, and digital infrastructure.

The Madras High Court held that notifications under Sections 9 and 11 of the CGST Act cannot go beyond GST Council recommendations. The ruling reinforces constitutional limits on delegated legislation and protects taxpayers from unauthorized executive action.

Explains when to issue a Tax Invoice or Bill of Supply under GST and how the correct document helps avoid ITC disputes, notices, and penalties.