GST registration is the lifeblood of compliance for businesses operating in India’s indirect tax regime. It’s not just a number—it’s the gateway to lawful trade, input tax credits, and seamless…
For exporters and GST-registered businesses, the timely release of Input Tax Credit (ITC) refunds is more than a matter of cash flow—it’s a lifeline for operational continuity and global competitiveness….
I. Executive Summary The Karnataka High Court’s recent decision in the case of M/s Columbia Sportswear India Sourcing Pvt. Ltd. vs. Union of India & Ors. marks a pivotal moment…
GST in India has always been a living, breathing law—constantly evolving, shaped by amendments, clarifications, and the realities of implementation. Since its inception, the GST framework has seen a steady…
When the wheels of tax administration move too swiftly, they risk running roughshod over the very safeguards that keep the system fair. The recent Allahabad High Court decision in S.A.B….
Setting the Stage: Why the GST Amnesty Scheme Matters Now India’s GST Amnesty Schemes have always been a lifeline for taxpayers grappling with legacy disputes, missed filings, or compliance lapses….
When a sole proprietor passes away, the business and its GST obligations don’t simply vanish. Instead, the law draws a clear roadmap for legal heirs—whether they wish to close the…
The digital transformation of tax administration in India has been nothing short of dramatic. With GST compliance now almost entirely online, the way government communicates with taxpayers has shifted from…
GST, Zero-Rated Supplies, and a Refund Roadblock The Goods and Services Tax (GST) regime in India was designed to simplify indirect taxation, especially for businesses engaged in cross-border trade. One…
Why GST Compliance Is No Longer Just a Seller’s Problem GST compliance in India has always been a two-way street, but the recent Allahabad High Court judgment in Surender Gupta…
Picture this: your truck, loaded with goods, is stopped at a checkpoint. The GST officer asks for documents. Maybe there’s a missing e-way bill, or a minor mismatch in the…
Section 263 and the Supreme Court’s New Guardrails: A Fresh Look at Revisionary Powers Section 263 of the Income Tax Act, 1961 has long been a double-edged sword in the…