Tag: AWC 2025
THE ROLE OF EVIDENCE IN INDIAN TAX PROCEEDINGS
Evidence forms the cornerstone of tax proceedings in India, serving as the foundation upon which tax liability is established or disputed.
ECO-SYSTEM OF TRANSACTION UNDER GST AND OTHER ACT
Despite being 8 years old child, GST continues to be a developing legislation and presents unique interpretational issues with each passing day/year. In this article, I have tried to bring in a few concepts of the interplay of various other acts with GST.
Demystifying the provisions of the ISD Registration
“Input Service Distributor” means an office of the supplier of goods or services or both which receives tax invoices towards the receipt of input services, including invoices in respect of services liable to tax under sub-section (3) or sub-section (4) of section 9 of this Actor under sub-section (3) or sub-section (4) of section 5 of the Integrated Goods and Services Tax Act, 2017..
Taxability of Goods Transport Agencies under GST
As per Para 2(ze) of Notification No 12/2017 – Central Tax (Rate) dated 28th June 2017 “Goods Transport Agency” means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called.
Life style pickup trucks: A case fit for GST litigation?
ITC is the backbone of indirect tax laws, and to streamline the flow of credit the Government of India in 2017 has consolidated all erstwhile indirect tax laws into one law i.e. Goods and Services Tax (GST).
INPUT TAX CREDIT UNDER GST—–A MYTH AND A MYSTERY AS WELL!!!
Lets discuss this theory rather the cognizance in an abridged manner for better perusal and understanding of the readers of this article and let readers have their own thoughts and prognostication about how much ITC is a myth and a mystery as well!!!
TAXABILTY OF EXPORT FREIGHT UNDER GST ANALYTICAL PERSPECTIVE
Let us consider a transaction where an Indian exporter (hereinafter referred to as Mr. A) needs to export his goods to Germany on CIF basis.
Restriction on exporting with payment of IGST – Rule 96(10) way forward
It has become natural under GST for the Revenue authorities to impose restrictions by way of a circular, advisory note on the GST portal, or by way of insertion of a rule, etc. to enable revenue augmentation.
APPEAL PROCEDURE UNDER GST ACT, 2017
This article describes the various provisions of Statutory Right of Appeal and Revision available to aggrieved person against a decision or order passed against him by Adjudicating Authority under the provisions of Central Goods and Services Act, 2017.