Blocked Input Tax Credit under Section 17(5) of the CGST Act, 2017 – A Practical Analysis with Recent AAR Cases

When to Register for and Start Charging the GST/HST in Canada

Understanding the CRA Account / Why You Should Register for a CRA Account / How to Register for a CRA Account in Canada – A Complete Step-by-Step Guide

Introduction to GST/HST Returns / Reporting Periods and Filing Deadlines / How to File GST/HST Returns / Filing Rebate Applications

The Government has notified significant amendments in Form GSTR-9 (Annual Return) through Notification No. 13/2025 – Central Tax, dated 17th September 2025.

Applicability of Reverse Charge Mechanism (RCM) on Purchase of M-Sand, P-Sand, Blue Metals, Boulders, and Hollow Bricks from Unregistered Persons

Eligibility of Input Tax Credit (ITC) on Fire-Fighting System and Public Health Equipment for Factory Expansion

Eligibility of Input Tax Credit (ITC) on Electrical Installation Work for Factory Expansion

GST On Market Led Fee-Based Services” (MLFBS) scheme / GST Exemption on NSDC-Aligned Courses

GST On Development of Residential Plots by Developer Under JDA: AAR Analysis of Maarq Spaces Pvt. Ltd.

Order Under GST Can Not Be Passed Without Serving Proper Notice Under Rule 142(1A) Of The CGST Rules - Andhra Pradesh High Court

Input Tax Credit Cannot Be Denied for Seller’s Default: Supreme Court Of India (M/s Shanti Kiran India Pvt. Ltd Vs. Commissioner, Trade and Tax, Delhi )

Section 130 Cannot Be Invoked Merely On Account Of Excess Stock Found During Survey– Allahabad High Court

Section 161 of CSGT Act - Rejection Of Rectification Application Without Hearing Is Illegal – Delhi High Court

Delhi High Court Dismisses Second Writ Petition Filed Against GST Registration Cancellation for Repeated Litigation on the ground of laches and maintainability

Seeks to amend Notification No. 3/2017- Union Territory Tax (Rate) dated 28.06.2017.

Seeks to supersede Notification No. 2/2017- Union Territory Tax (Rate) dated 28.06.2017.

Corrigendum to Notification No. 10/2025 – Union Territory Tax (Rate) dated 17.09.2025

Seeks to supersede Notification No. 1/2017- Union Territory Tax (Rate) dated 28.06.2017.

Seeks to amend Notification No 17/2017-Union Territory (Rate), dated 28th June, 2017 to implement the recommendations of the 55th GST Council..

Clarification on various doubts related to treatment of secondary or post-sale discounts under GST

Reviewing authority, Revisional Authority and Appellate Authority in respect of orders passed by Common Adjudicating Authority (CAA) for show cause notices issued by DGGI

Generation and quoting of Document Identification Number(DIN) on any communication issued by the officers of the Central Board of Indirect Taxes and Customs (CBIC) to tax payers and other concerned persons

Various issues related to availment of benefit of Section 128A of the CGST Act, 2017

Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 55th meeting held on 21st December, 2024, at Jaisalmer.

Procedure to be followed in department appeal filed against interest and/or penalty only, related to Section 128A of the CGST Act, 2017

GUIDELINES FOR ARREST AND BAIL IN RELATION TO OFFENCES PUNISHABLE UNDER THE CGST ACT, 2017

Authorisation under clause (c) of sub-rule (4) of rule 96 of the Central Goods and Services Tax Rules, 2017

Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117(1A) of the Central Goods and Service Tax Rules, 2017 in certain cases

Appointment of common authority for the purpose of exercise of powers under sections 73,74, 75 and 76 of the CGST Act, 2017