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Understand GST appeal timelines under Section 107. Learn how "month" is interpreted as a calendar month, not fixed days, based on legal provisions and judicial rulings. ...

Understanding Ind AS 116 is crucial for GST professionals. This accounting standard's impact on lease asset recognition can lead to GST audit challenges. ...

Learn about CGST Rule 88B and Section 50, clarifying interest calculation on delayed GST payments and wrongly availed ITC, effective retrospectively....

Article examines eligibility of Input Tax Credit (ITC) under GST regime on Employees’ Deposit‑Linked Insurance (EDLI) policy. We discuss statutory basis, relevant GST provisions, practical implications, and supporting legal references in clear and accessible language....

Online gaming companies dispute India's 28% GST levy, arguing lack of statutory authority and flawed classification. Supreme Court to hear final arguments July 25, 2025....

Supreme Court dismisses Customs appeal for IGST on re-imported aircraft parts repaired abroad, providing major relief to airlines from ₹100 crore tax demand....

This article examines the evolving jurisprudence surrounding intermediary services through an analysis of key judicial pronouncements that have shaped the current understanding of this complex provision....

Section 74A governs the process for investigating, notifying, determining, and penalizing tax discrepancies—such as unpaid, short-paid, or erroneously refunded taxes, and wrongly availed or utilized input tax credit (ITC). ...

Guide to India's e-invoice system: covering IRN generation methods, taxpayer enablement, login procedures, QR code verification, sub-user management, and API integration....

Explore the evolution of GST Reverse Charge Mechanism (RCM) provisions since 2017, with practical examples and updated notifications for registered businesses. ...