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ISD Mechanism Failure in GST: Why Shared Service Centres in Group Companies Can’t Use ISD Rules
Introduction The Input Service Distributor (ISD) mechanism under India’s Goods and Services Tax (GST) framework was conceived as a practical solution for large businesses tha
ITC Reversal Under Rule 42 and 43: Why the GSTR-2B Auto-Reversal Formula Penalises Compliant Taxpayers for Vendor Defaults
Introduction The Goods and Services Tax (GST) framework in India, introduced on 1 July 2017, was built on the promise of seamless Input Tax Credit (ITC) flow across the supply chai
Input Tax Credit on CSR Expenses: Why the Statutory Exclusion Under Section 17(5) Contradicts Constitutional Cooperative Federalism
Introduction India’s Goods and Services Tax framework rests on a foundational promise: that taxes paid on business inputs will be credited against output tax liability, there
Judicial Review of Advance Rulings under GST: Scope and Limitations
Introduction The introduction of the Goods and Services Tax (GST) in July 2017 marked a watershed moment in India’s indirect tax regime, consolidating multiple taxes into a u
Unjust Cancellation of GST Registration: A Case Study of GST Registration
Introduction The Goods and Services Tax regime, introduced in India on July 1, 2017, revolutionized the country’s indirect taxation system by subsuming multiple centra
