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Introduction On May 15, 2023, the Ministry of Electronics and Technology's National Informatics Center implemented a new system that offers two-factor authentication for business owners with a turnover exceeding 100…
Restoring a cancelled GST (Goods and Services Tax) registration can be complex. When the GST authorities decide to cancel a registration, there is an opportunity for restoration by submitting Form…
GST litigation GST litigation refers to legal disputes that arise to resolve problems and issues related to Goods and Services Tax (GST), including compliance and interpretation. This article will explore…
Introduction The GST automated return scrutiny module has been introduced by the Central Board of Indirect Tax and Customs (CBIC) to enhance the scrutiny and verification process of GST returns.…
For every company crossing the threshold limit, compulsory GST registration is applicable. The registration process requires specific information to be provided, including the company’s location, retailer name, and type of…
In the realm of goods and services tax (GST), section 83 of the CGST Act offers the commissioner the authority to provisionally connect any assets owned by means of a…
Tax Refund Eligibility Buyers and sellers make substantial advances in the real estate sector during construction services. If the construction period exceeds three months, it is considered a continuous service…
Denial of ITC In this case, the issue is whether a registered taxable person can claim Input Tax Credit (ITC) when the supplier's GST registration has been retrospectively cancelled. Despite…
The e-invoice system has changed over time to improve compliance. Initially, e-invoices were mandated for businesses with a turnover exceeding 500 crores as of 2020. However, this threshold has been…
The opportunity for personal hearing under GST law is a crucial process that contributes to establishing justice. Personal hearing plays a significant role in helping the enforcement authorities clarify a…
