Category: GST
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Persons Liable to Generate E-Invoice under GST
Introduction E-invoicing under the Goods and Services Tax (GST) regime is a transformative step toward digitization, transparency, and real-time compliance. It mandates specified taxpayers to report their B2B invoices to…
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How to Cancel an E-Invoice under GST: Procedure, Time Limits & Compliance Guide
Introduction With the rollout of e-invoicing under GST, every invoice generated by eligible taxpayers must be reported to the Invoice Registration Portal (IRP) and validated with a unique Invoice Reference…
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Taxation of Restaurant Services under GST
Introduction Restaurant services are among the most commonly consumed services in India. The Goods and Services Tax (GST) regime has introduced a streamlined tax structure for such services to bring…
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Reverse Charge Mechanism (RCM) on Purchases from Unregistered Dealers
Current law, practical impact & compliance playbook (July 2025) 1. Why this issue keeps resurfacing When GST commenced on 1 July 2017, section 9(4) made every registered person liable to…
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GST on Foreign AI & Cloud-Based Subscriptions
(ChatGPT, Grok, Midjourney, Canva Pro, Microsoft 365, Slack, GitHub Copilot & more) 1. Why this matters Indian companies—from boutique CA firms analysing data with ChatGPT to SaaS start-ups designing UI…
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GST Ledger Mix-Up: A Practical Fix for CGST & SGST Claimed as IGST
1. What the law says about “wrong-head” ITC Provision / Guidance Key point Practical impact s. 16(2) CGST Act (basic ITC conditions) Credit can be taken only for the tax…
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Understanding GSTR-1A Filing: A Complete Guide
GSTR-1A is back in action, and it’s one of the most important tools businesses must understand to avoid mismatches between outward supply returns (GSTR-1) and summary returns (GSTR-3B). Starting July…
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GST on Works-Contract Milestone Bills: Can Diesel, Site-Salaries & Other “Non-GST” Costs Be Carved Out?
1. Why this issue matters When you set up a new factory, the civil contractor usually quotes a lump-sum BOQ covering concrete, structural steel, embedded plant foundations, on-site diesel for…
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GST Council’s Major Decisions in August 2025 – Complete Guide
Latest Updates, Impacts, and Key Takeaways for Businesses & Taxpayers Introduction The Goods and Services Tax (GST) Council’s recent meeting in August 2025 brought significant reforms that will impact businesses,…
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GST Simplification: Modi’s Diwali Gift to India
On August 15, 2025, during his Independence Day address, Prime Minister Narendra Modi announced a historic reform of India’s Goods and Services Tax (GST) system — a move set to…
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