The Central Goods and Services Tax (CGST) Act, 2017, revolutionized the tax system in India by introducing a structured and uniform mechanism for indirect taxation. […]
CGST Act
Understanding the CGST Act Amendments under the Finance Act 2023
The Central Goods and Services Tax (CGST) Act, enacted in 2017, has been the backbone of India’s unified indirect tax system. Over the years, it […]
Understanding Section 122(1A) of the CGST Act and Its Scope
The Central Goods and Services Tax (CGST) Act is a crucial legislation that governs the administration of GST in India. Among its various provisions, Section […]
ITC Reversal for Time-Expired Goods under the CGST Act Interpretations, Compliance, and Case Law Insights
The Goods and Services Tax system in India was introduced with the objective of unifying the indirect taxation framework, removing cascading taxes, and simplifying compliance […]
Section 38 of the CGST Act, 2017: A Game Changer in GST Returns and Reconciliation
The evolution of the Goods and Services Tax (GST) framework has undoubtedly marked a paradigm shift in India’s taxation landscape, with the core intention of […]
Decoding ‘Inter Alia’: Understanding Its Role in Penalty Provisions under Section 129 of the CGST Act
The Goods and Services Tax (GST) system in India, which was rolled out with great fanfare in 2017, has fundamentally restructured the way indirect taxes […]