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When it comes to GST, JDAs can be complex due to the different roles and responsibilities of the parties involved. One of the key aspects to consider is the availability of Input Tax Credit (ITC) for GST paid on inputs and input services....

Article explains complexities of 'Voluntary Payment' in GST through DRC-03. Explore blurred lines between self-assessment and legality, dissecting implications and predicting the imminent overhaul of this tax saga....

Orissa High Court disposes 245 writ petitions, citing GST Amnesty Scheme. Cases remanded to appellate authority per Notification No. 53/2023-Central Tax...

Learn how to handle discrepancies in GSTR-2A and GSTR-3B for FY 2017-18 to 2018-19 under CGST Act 2017. Explore scenarios, clarifications, and practical solutions....

Explore the recent landmark judgment by Rajasthan HC on ITC refund denial in the case of Nahar Industrial Enterprises. Analysis of the decision and its implications....

Demystify Electronic Credit Reversal and Reclaimed Statement (ECRRS) in GST compliance with this comprehensive guide. Explore 10 key points covering mechanisms, conditions, and reporting nuances. Learn to track ITC temporary reversals, reclaim reversals from earlier tax periods, report in 4D(1), avoid excess claims, and calculate aggregat...

Explore GSTR-3B Part 4, decoding Table 4 for Eligible ITC. Learn to fill details for import, reverse charge, and reclaimable ITC. A lucid guide for seamless compliance....

HC held that, demand of interest and penalty is not tenable when credit erroneously availed is reversed and such credit is not utilized...

GST Provisions Applicable to Special Economic Zone (SEZ) Units: Get insights from SEZ Act, 2005 regarding SEZs & Free Trade & Warehousing Zones....

GST Amnesty Scheme and appeals procedures available under CGST Act, 2017. Find out who can file appeals and maximum number of adjournments allowed....