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Understand GST composition for bakeries. Learn if your bakery qualifies as a manufacturer (1% GST) or restaurant (5% GST), impacting applicable rates and compliance under the scheme....

A detailed guide on e-waybill generation under GST Rule 138, covering compliance, exemptions, validity, and penalties for goods movement across India....

Procedural Safeguards in Amnesty Schemes: Imperative of Natural Justice Under Section 128A Introduction The implementation of amnesty schemes under the Goods and Services Tax (GST) regime represents a significant policy tool for revenue recovery and dispute resolution. Section 128A of the Central Goods and Services Tax Act, 2017, empowers...

SC exempts stem cell banking from service tax in Stemcyte case; GST regime withdraws exemption, making services taxable at 18% from July 2022....

Learn about GST refund claims for exports, accumulated ITC, excess payments, and more. Understand the process, deadlines, and required documentation. ...

Explore the inconsistencies in GST's treatment of actionable claims like lottery, betting, and online gaming, arguing for a service-based taxation approach. ...

The Supreme Court dismissed a plea, affirming that GST refund orders cannot be stayed without a clear finding of error or prejudice to revenue....

Understand the GSTAT Procedure Rules, 2025, effective April 24, 2025. This guide covers filing appeals, Registrar functions, required documents, and Tribunal procedures....

Understand Section 169 of the CGST Act on notice service modes. Learn about legal implications, portal service validity, and compliance for taxpayers....

Summary: “Rule 54(1A) of the CGST Act permits a normal GSTIN to issue invoices to an Input Service Distributor (ISD) within the same State or Union Territory under the same PAN to transfer eligible common input service credits. This mechanism facilitates the distribution of common ITC, including credits from both Reverse Charge Mechani...