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Certificate Requirement Under Circular No. 212/6/2024-GST for ITC Reversal on Post-Supply Discounts
The Central Board of Indirect Taxes and Customs (CBIC) has issued Circular No. 212/6/2024-GSTÂ dated 26th June 2024, providing much-needed...
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Jun 13 min read
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M/s Yasho Industries Ltd. vs Union of India : Supreme Court Upholds Use of Input Tax Credit for GST Appeal Pre-Deposits
In a significant relief for taxpayers across the country, the Supreme Court of India has upheld the Gujarat High Court’s landmark judgment in the case of M/s Yasho Industries Ltd. vs Union of India (dated 17 October 2024), allowing businesses to utilize the Input Tax Credit (ITC) from their Electronic Credit Ledger (ECL) to make the mandatory 10% pre-deposit while filing appeals under the Goods and Services Tax (GST) law.
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May 202 min read
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GST on Restaurant Services
The introduction of the Goods and Services Tax (GST) in India in 2017 marked a significant shift in the country’s indirect tax framework....
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May 174 min read
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GST Appellate Tribunal (GSTAT) Procedures
The GST Appellate Tribunal (GSTAT) serves as the quasi-judicial body under the Goods and Services Tax law, responsible for resolving...
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May 165 min read
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Supply of Services by Goods Transport Agency (GTA) under GST
Introduction Goods Transport Agencies (GTAs) are vital facilitators in India’s supply chain and logistics sector. Under the GST regime,...
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May 134 min read
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GST on Food Delivery Packaging Charges: Composite Supply or Independent Taxable Component?
Backdrop: GST on Food Delivery Since January 1, 2022, food delivery platforms such as Zomato and Swiggy have been mandated to collect and...
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Apr 163 min read
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Mandatory ISD Registration - Effective April 1, 2025
Introduction Effective April 1, 2025, the Government of India mandates that businesses with multiple GST registrations under the same...
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Mar 114 min read
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Year-End GST Compliance Guide
1. Key GST Compliance Activities Before March 31, 2025 Compliance Activity Description Action Required Deadline Letter of Undertaking...
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Mar 66 min read
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