Supreme Court Upholds Section 16(2)(c) — What Every GST-Registered Buyer Must Know Now
Hon. Supreme Court has closed the door on the “honest buyer” defence. Here’s what changes for your ITC…
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Corporate Guarantees Without Consideration — Not a Taxable Supply Under GSTBombay High Court Clarifies the Law | Writ Petition No. 2087 of 2025
The Facts M/s. DP Jain & Co. Infrastructure Private Limited, a highway construction company, had provided unconditional corporate…
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E-Way Bill Master guide cum SOP
Introduction The E-Way Bill (EWB) mechanism under GST serves as a compliance tool to track the movement of…
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Standardized Guidelines for Processing of GST Registration Applications
🔰 Summary of CBIC Instruction No. 03/2025-GST dated 17th April 2025 Purpose of the Instruction: To standardize procedures…
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No GST on Assignment of GIDC Leasehold Rights: Gujarat High Court Clarifies
Brief analysis of the Gujarat High Court judgment dated 6 March 2025, in the case of Alfa Tools…
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Pre-SCN reply must be considered before issuing SCN in GST cases – Calcutta HC.
In the case of M/s Jyoti Tar Products Private Limited & Anr. vs. The Deputy Commissioner, State Tax,…
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Readily available food and beverages (not prepared in the restaurant) sold over the counter do not qualify as ‘restaurant services’. AAR ruling upheld
Copy of Judgement Background of the Case Findings of the Gujarat Authority for Advance Ruling (GAAR) Arguments of…
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Analysis of change in definition of “Specified Premises” for the levy of GST on restaurant service
Analysis of Notification No. 5/2025 Central Tax (Rate) dated January 16, 2025, issued by the central government which has…
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GST Key updates – Summary of Recent Circulars & Key Points of 55th GST Council meeting
Clarification regarding availment of ITC where specified supplies are supplied through e-commerce operatorGST on notified services by e-commerce…
