Practical analysis, case law commentary, regulatory updates and professional perspectives on GST and indirect taxation.
Input tax credit is the part of GST that generates the most disputes. This article sets out the statutory conditions, the common restrictions and the record keeping that decides how a claim holds up in assessment.
A GST notice is the start of a record that may travel through appeal and beyond. This article explains the main categories of notice, the timelines that apply, and how to structure a reply that protects the taxpayer position.
Reverse charge shifts the liability from supplier to recipient. This article explains the two statutory routes, the time of supply rules, the self invoicing requirement and the credit position.
Judicial decisions shape GST practice as much as the statute does. This article sets out a method for reading a judgment, assessing how far it travels, and deciding whether it changes what a business should do.
Cancellation of registration stops a business from operating within the GST system and affects its customers as well. This article covers the grounds, the procedure and the practical steps in seeking revocation.
Where two or more supplies are made together, the tax treatment depends on whether the combination is a composite supply or a mixed supply. This article explains the tests and applies them to familiar situations.
GST litigation has settled into recognisable patterns. This article looks at the areas generating the most proceedings and the practical preparation that reduces exposure in each of them.
An appeal under GST runs on strict timelines and a mandatory pre deposit. This article sets out the structure of the appellate process and the preparation that decides how the appeal is received.
Circulars issued under section 168 bind the department but cannot override the statute. This article explains their legal status and sets out a method for reading a circular and applying it.
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