Category: GST
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GST on Director’s Remuneration
Who is a Director? A director is an individual responsible for managing and guiding a company. Depending on their role, a director may be classified as: Each director’s remuneration is…
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Coercion in GST: How to Protect Your Taxpayer Rights
Introduction The implementation of the Goods and Services Tax (GST) in India was a landmark reform aimed at unifying the indirect tax regime and removing the cascading effect of taxes.…
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GST on Purchase of Flat: Complete Guide for Homebuyers (2025)
Buying a flat is a major financial decision, and understanding the GST implications can help you avoid surprises. In this guide, we simplify the GST rules on residential property purchases…
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Blocked Credit Under Section 17(5) of CGST Act, 2017
What is Section 17(5) of CGST Act? Section 17(5) of the Central Goods and Services Tax (CGST) Act, 2017 restricts the availability of Input Tax Credit (ITC) in certain cases, even if…
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Big GST Changes from April 1, 2025: What Every Business Must Know!
Table of Contents 1. Introduction Starting April 1, 2025, several significant changes will take effect under India’s GST regime. These updates aim to streamline compliance, enhance reporting accuracy, and tighten system…
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Reverse Charge Mechanism (RCM) under GST: A Comprehensive Guide
Table of Contents 1. What is Reverse Charge Mechanism? In the regular GST framework, the supplier is liable to collect and deposit the tax with the government. However, in certain…
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Key GST Compliance Updates from April 1, 2025: GSTR-7 Sequential Filing and Refund Rule Amendments
1. Mandatory Sequential Filing of GSTR-7: A Procedural Reinforcement for TDS Deductors Background: Section 51 of the CGST Act, 2017 mandates TDS deduction under GST by notified persons (primarily Government…
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Recent Amendments to GST Refund Eligibility and Appeal Procedures: Implications for Taxpayers
Introduction On March 27, 2025, the Central Board of Indirect Taxes and Customs (CBIC) issued Notification No. 11/2025–Central Tax, introducing pivotal amendments to the Central Goods and Services Tax (CGST) Rules,…
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Uniform GST Rate of 18% on Sale of Used Cars: New Margin Scheme Rule from April 1, 2025
Table of Contents 1. Introduction From April 1, 2025, a uniform GST rate of 18% is applicable to the sale of used motor vehicles, irrespective of engine capacity, fuel type, or category. This change…
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GST ITC Eligibility Secured: Landmark Judgment Protects Bona Fide Purchasers
Introduction The eligibility of Input Tax Credit (ITC) under the Goods and Services Tax (GST) regime has been a subject of extensive litigation and judicial scrutiny. One recurring issue concerns…
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