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How to Reply to a GST DRC-01 Notice: Step-by-Step Guide
GST DRC-01 is the electronic summary of a GST show cause notice (SCN) issued to a taxpayer under the relevant GST provisions. It is usually uploaded on the GST portal and contains
GST Section 73 vs Section 74 Notices: The Difference
Two GST show cause notices may demand the same amount of tax but can lead to very different legal consequences. The key difference is the provision invoked by the officer and, for
What is the GSTAT and When to Appeal There
For much of the GST regime, the Goods and Services Tax Appellate Tribunal (GSTAT) was not operational, leaving taxpayers who lost before the first Appellate Authority with limited
GST Registration Cancellation and Revocation Process
GST registration cancellation can bring a business’s operations to a standstill. Once registration is cancelled, a taxpayer may be unable to issue valid GST invoices, enable cust
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
