Posted inBlog
57th GST Council Meeting: Key Reforms to Registration, ITC, Refunds and Enforcement
Explore the major updates from the 57th GST Council meeting regarding registration, input tax credit, refunds, arrest powers, and enforcement.
Posted inBlog
Understanding GST Refunds on Input Tax Credit for Services and Capital Goods
Explore comprehensive guidance on Goods and Services Tax refunds regarding accumulated input tax credit for input services and capital goods.
Posted inBlog
Understanding Recovery of Wrongful GST Refunds and Demand Provisions
Explore the legal mechanisms for recovering wrongful GST refunds under Section 107 and demand provisions, including interest and input tax credit re-credit.
Posted inBlog
GST Section 16(2)(c) Valid But Cannot Be Mechanically Invoked High Court Rules
High Court upholds GST Section 16(2)(c) validity but bars mechanical ITC reversal for supplier defaults, issuing fourteen guidelines.
Posted inBlog
Himachal Pradesh High Court Restores Time Barred GST Appeal for Merits Review
Himachal Pradesh HC sets aside the dismissal of a GST appeal, remanding the matter for a decision on merits while addressing Section 17(5)(d).
Posted inBlog
Understanding ITC Utilisation Under GST: The Correct Set-Off Order
Learn how Input Tax Credit works under the Goods and Services Tax framework and discover the exact set-off order for IGST, CGST, and SGST liabilities.
Posted inBlog
Punjab and Haryana High Court Restricts Mechanical ITC Reversal in GST Cases
Learn how the Punjab and Haryana High Court protected taxpayers by prohibiting automatic ITC reversal due to supplier GST defaults and mandated fresh reviews.
Posted inBlog
Rule 86B Decoded: 6 Exceptions When 99% ITC Restriction Does Not Apply
Understand Rule 86B and the six critical exceptions where the 99 percent Input Tax Credit restriction does not apply to businesses.
Posted inBlog
Rule 86B Decoded: Six Exceptions to the 99% ITC Restriction in GST
Learn about Rule 86B under CGST Rules, the 1 percent cash payment mandate, and the six key exceptions where the 99 percent ITC restriction does not apply.
Posted inBlog
Understanding Section 16(2)(c) of the CGST Act and the Input Tax Credit Dispute
Explore the legal disputes surrounding Section 16(2)(c) of the CGST Act, 2017, focusing on supplier defaults, buyer ITC claims, and judicial rulings.