GST Vidhi | GST Articles

11/05/2025

Who Can Claim Input Tax Credit? Conditions to Claim Input Tax Credit - Eligibility And Conditions To Claim Input Tax Credit Under GST (Section 16 Of CGST Act)

27/04/2025

What is Ocean Freight? Meaning of Ocean Freight What is CIF (Cost, Insurance and Freight)? What is FOB (Free on Board)?

21/04/2025

Introduction to Section 74A of the Central Goods and Services Tax (CGST) Act

21/04/2025

The Ministry of Finance issued Circular No. 225/19/2024-GST to clarify issues related to the taxability and valuation of services for providing corporate guarantees between related persons

21/04/2025

GSTR1A / New GST Return GSTR1A / Time limit to File GSTR1A / GSTR1A Key Features

21/04/2025

What Are Courier Services? GST on Courier Services / Classification of Courier Services / GST Rate on Courier Services

21/04/2025

Meaning of JDA / What is Transfer of Development Rights? / What is Floor Space Index (FSI)? / Valuation of Transfer of Development Right Share

20/04/2025

GST on Milk, Yoghurt, Cream, Curd, Lassi, Butter, Cheese and Paneer: HSN Code and GST Rate

18/04/2025

GST Registration Process Changes / Key Highlights of the Instruction (Instruction No. 03/2025-GST)

18/04/2025

Pre-Requisites for ITC Transfer / Step-by-Step Process to Transfer Unutilized Input Tax Credit (ITC) in Case of Sale, Merger, or Demerger

18/04/2025

Step-by-Step Procedure for ITC Transfer in case of Merger /Demerger / Business Reorganization / Apportionment of Input Tax Credit (ITC)

17/04/2025

What Are Security Services Under GST? Reverse Charge Mechanism (RCM) for Security Services / Who Pays GST on Security Services Now?

13/04/2025

Sponsorship is a kind of advertising or promotion, where a company or person pays to have their name, logo, or brand associated with an event, competition, or activity.

12/04/2025

Important GST Update: Auto-Population of Table 3.2 in GSTR-3B Made Non-Editable from April 2025

12/04/2025

Changes in GSTR1 from 01.04.2025 / Changes in GST Return / Reporting of HSN codes in Table 12 of GSTR-1/1A

10/04/2025

Renting of Residential Properties / GST on Renting of Residential Properties / Who will be liable to Pay GST on Residential Property

10/04/2025

GST Applicability on Directors' Services / Executive vs. Non-Executive Directors: Key Differences / GST on Director’s Remuneration / RCM on Directors fees or remuneration

07/04/2025

What is Rule 33 of CGST Rules / Who is a Pure Agent / Conditions for Exclusion under Rule 33 / How to Show Pure Agent Transactions in GST Returns

06/04/2025

Who Can Apply for an IEC? / Pre-Requisites for Applying for an IEC / Documents Required for IEC Registration / Steps Involved in IEC Registration (Online)

06/04/2025

What is e-RCMC? Purpose and Significance / Who Should Obtain e-RCMC? / Pre-Requisites for Application / Benefits of e-RCMC

05/04/2025

E Invoice Changes effective from 01.06.2025 / Case Sensitivity in IRN Generation: Important Advisory from GSTN

05/04/2025

TCS on Purchase of Goods under Section 206C(1H) Withdrawn – Changes Effective from 01.04.2025

30/03/2025

Clarification in Implications of Section 128A of the CGST Act, 2017 / GST Waiver Scheme / GST Amnesty Scheme / Instruction No. 02/2025-GST / Circular No. 248/05/2025-GST

26/03/2025

Understanding Input Service Distributor (ISD) in GST: Changes Effective from April 1, 2025

01/03/2025

सीमा शुल्क और जीएसटी मामलों में गिरफ्तारी की शक्ति: सुप्रीम कोर्ट के नवीनतम दिशानिर्देश और कानूनी विश्लेषण

27/02/2025

The FAQs issued, specifically related to the Invoice Management System (IMS), provide detailed guidance on managing invoices under GST

26/02/2025

Introduction to GST and Its Application to Legal Services / Legal Services and GST / Who is Considered a Supplier of Legal Services / Definition of an Advocate and a Senior Advocate

25/02/2025

Step-by-Step Process for Exporting Goods with Payment of IGST / Preconditions for Claiming Refund / Procedure to file Refund Application under Goods and Services Tax

25/02/2025

इलेक्ट्रिक वाहनों पर जीएसटी: एक संक्षिप्त अवलोकन / इलेक्ट्रिक वाहनों पर जीएसटी / इलेक्ट्रिक वाहनों पर जीएसटी की दर क्या है?

24/02/2025

Meaning of Inverted Duty Structure / Pre-Condition to Claim Refund / Formula of Refund / Documents Required

22/02/2025

Who is Merchant Exporter? Condition for claiming exemption of concessional rates of tax / Refund in case of Merchant Exporter

21/02/2025

The Government of India introduced Section 194Q in the Income-tax Act, 1961, through the Finance Act, 2021.

15/02/2025

This advisory provides detailed guidance to ensure a smooth registration process.

11/02/2025

What is QRMP Scheme? Eligibility to Opt QRMP Scheme / Manner of Opting QRMP Scheme

01/02/2025

भारत सरकार ने वित्त विधेयक, 2025 के माध्यम से प्रत्यक्ष करों (डायरेक्ट टैक्स) में कई महत्वपूर्ण संशोधन प्रस्तावित किए हैं।

01/02/2025

The Budget 2025-26 focuses on tax relief, MSME growth, infrastructure boost, energy expansion, healthcare, and education. The government's vision aims at economic stability, employment generation, and technological advancement.

01/02/2025

बजट 2025-26 का मुख्य उद्देश्य कर में राहत, MSME और स्टार्टअप्स को बढ़ावा, बुनियादी ढांचे का विस्तार, ऊर्जा और चिकित्सा क्षेत्र में निवेश, शिक्षा और डिजिटल इंडिया को मजबूती देना है।

31/01/2025

Detailed Overview of the Invoice Management System (IMS) under GST

31/01/2025

What is FORM GSTR-9C? Late Fee for Delay in Filing FORM GSTR-9C / Relief Provided for Delays in GSTR-9C Filing:

29/01/2025

GST on Advertisement Services in India / Advertising Agencies' Concerns and the Government’s Clarification

27/01/2025

Step-by-step guide to Apply for Waiver Scheme under Section 128A

25/01/2025

Notification No. 08/2025 – Central Tax: Waiver of Late Fees for Delayed Filing of GSTR-9C

10/01/2025

Extension of GSTR-1 and 3B Filing Due Dates (Notification No. 01/2025 / 02/2025 – Central Tax)

08/01/2025

Key Provisions of Notification No. 22/2024 and Step-by-Step Process for Filing Rectification Applications

05/01/2025

LEVY OF GST ON OLD AND USED REFURBISHED MOTOR VEHICLES

29/12/2024

Definition of Goods Transport Agency, What is a Consignment Note?, Taxability of GTA Services under GST, Exemptions for GTA Services

26/12/2024

This article delves into the basics of E-Way Bills, their role under GST, and the impact of the latest updates

15/12/2024

The advisory underscores the importance of proper reconciliation of ITC data between GSTR-2B, GSTR-3B, and books of accounts

05/12/2024

The applicability of GST on membership fees and other charges collected by RWAs often raises questions among stakeholders

26/11/2024

The Invoice Management System (IMS), introduced on the GST Portal in October 2024, is a new facility aimed at enhancing compliance and transparency in managing invoices.

14/11/2024

What is a Works Contract? GST Rates Applicable to Works Contracts

10/11/2024

Overview of Section 128A and Waiver Scheme and Advisory of November 8, 2024: Procedural Updates for SPL Forms and New Deadlines

06/11/2024

What is Form GST DRC-03A? Who Can Use Form GST DRC-03A? Steps for Filing Form GST DRC-03A

11/05/2024

Effective from April 1, 2025, all taxpayers with an Annual Aggregate Turnover (AATO) of ₹10 crores and above will be required to report e-invoices on the Invoice Registration Portal (IRP) within 30 days from the date of the invoice

25/10/2024

The GST regime places significant emphasis on transparency and accurate reporting of taxpayer information. One such requirement is the furnishing of valid bank account details under Rule 10A of the Central Goods and Services Tax (CGST) Rules, 2017

22/10/2024

GST Liability on Corporate Guarantee: One-Time Payment under Reverse Charge Mechanism

19/10/2024

The Goods and Services Tax Network (GSTN) has recently issued several important advisories to streamline compliance, improve accuracy in tax filing, and introduce new features

17/10/2024

This article will explore the recent GST notifications governing the purchase of metal scrap, offering an easy-to-understand breakdown of the rules for registered and unregistered dealers.

12/10/2024

Procedure to File FORM GST SPL-01 and FORM GST SPL-02 for closure of proceedings under section 128A in respect of demands issued under section 73

10/10/2024

Arbitration: A Brief Overview and GST Applicability on Arbitration Fees

08/10/2024

What is Renting? GST on motor vehicle renting services

29/09/2024

Restored archived GST return data on the Common Portal in response to widespread requests from the trade community

25/09/2024

Archival of GST Returns data on GST portal

22/09/2024

GST on Waste Collection, Treatment, and Disposal (Detailed Overview with Reference to the Advance Ruling)

09/09/2024

What is a Composite Supply? What is a Mixed Supply? Key Differences Between Composite and Mixed Supply

01/09/2024

What is E-Invoicing? How Does E-Invoicing Work? Main Parts of an E-Invoice / Who Needs to Use E-Invoicing / Timeline for Implementing E-Invoicing

25/08/2024

Introduction to GST and Its Application to Legal Services

24/08/2024

Reporting Opening Balance in RCM ITC Statement

20/08/2024

Rule and Procedure to Generate Eway Bill, Transportation of Goods for which E-way Bill is not Required

19/08/2024

Legal Framework Under the Transfer of Property Act, 1882, Scope of Exemption, Eligible Entities, Conditions for Exemption

15/08/2024

Applying para 2(g) of Instruction No. 01/2023-24-GST (Inv.) dt. 30-3-2024 in Audit matters- reg.

15/08/2024

Instruction No. 01/2024-GST, CBIC, May 30, 2024

15/08/2024

What Does Rule 55(5) Say / Goods sent in batches or lots

12/08/2024

Key Guidelines for the Special Drive

09/08/2024

This article provides a detailed guide on the transfer of ITC using FORM GST ITC-02

06/08/2024

What Are Liquidated Damages? Key Characteristics of Liquidated Damages / Tax Implications under GST

06/08/2024

What Are OIDAR Services? Taxability of OIDAR Services / Compliance Requirements for OIDAR Service Providers

01/08/2024

This comparative analysis of section 73/74/74A simplifies and help taxpayers to understand their obligations and rectify issues efficiently

27/07/2024

Background of Section 16Section 16 - Eligibility and conditions for taking input tax credit (With Amendments)

26/07/2024

Key Changes in Central Goods and Services Tax (CGST) by Finance Bill - 2024

23/07/2024

Overview and Types of Audit Under GST - Audit by Department and Special Audit

18/07/2024

RoSCTL Scheme and Its Objective, Scope, Key Features and Benefits

17/07/2024

Merchandise Exports from India Scheme (MEIS) - Introduction, Objectives and Key Features of MEIS

16/07/2024

Input Service Distributor (ISD) is a taxpayer, typically a head office or a management office, which receives invoices for services used by its branches or units

09/07/2024

Composite Supply: Electricity and Property Renting Vs. Supply as Pure Agent

28/06/2024

Indian Upcoming Budget 2024: Aiming for Economic Stability and Growth

25/06/2024

What is a Credit Note? When to Issue a Credit Note? Essential Components of a Credit Note:-

24/06/2024

What is a Debit Note? When to Issue a Debit Note? Key Details to Include in a Debit Note

23/06/2024

Who Needs to Register for GST? A Clear Guide

22/06/2024

Recommendations of the 53rd GST Council Meeting

22/06/2024

Section 20: Manner of Distribution of Credit by Input Service Distributor

21/06/2024

Eligibility To Claim ITC on Inputs Sent for Job Work and Related Provisions

14/06/2024

Availability of Credit and Reversal of Credit in Special Circumstances

14/06/2024

Apportionment of Credit And Blocked Credits: Section 17(5)

12/06/2024

Who Can Claim Input Tax Credit? Conditions to Claim Input Tax Credit

02/06/2024

What Is Composition Scheme, Eligibility Criteria for the Composition Scheme, Tax Rates Under the Composition Scheme

25/05/2024

What is meaning of RCM? Supplies of goods OR services under reverse charge mechanism

22/05/2024

Who Is Required To Furnish Annual Return, Due Date Of Furnishing Annual Return, From Of Annual Return

18/05/2024

What is IEC, Pre-Requisites for Applying for IEC and Documents Required for Register IEC Code

17/05/2024

Time Limit To Issue E-Invoice In Case Of Supply Of Goods OR Supply Of Service And GST Advisory On E-Invoicing

15/05/2024

Scheme of levy GST on Storage and Warehousing Services and Input Tax credit to recipient of storage and warehousing service

09/05/2024

Refund Voucher Under Goods and Services Tax and Its Content

09/05/2024

Receipt Voucher Under Goods and Services Tax and Its Content

09/05/2024

Payment Voucher Under Goods and Services Tax and Its Contents

07/05/2024

Time limit of issuing Tax Invoice / Contents of Invoice / Manner of Issuing Invoice

07/05/2024

Who Can Claim Input Tax Credit Of Tax Paid On General Insurance, Servicing, Repair and Maintenance Service

06/05/2024

Manner Of Claiming Refund Of The IGST Paid On Export Of Goods - Rule and Procedure

05/05/2024

What is Deemed Exports? Services Covered Under Deemed Exports - Complete Analysis

05/05/2024

Who is Merchant Exporter? Condition for claiming exemption of concessional rates of tax / Refund in case of Merchant Exporter

04/05/2024

Meaning of Inverted Duty Structure / Pre-Condition to Claim Refund / Formula of Refund / Documents Required