Section 54F and the Changing Landscape of Capital Gains Exemption Section 54F of the Income Tax Act has long served as a vital relief for taxpayers looking to reinvest capital…
The New Era of GST Hearings in Delhi The Delhi GST Department has taken a decisive step towards modernising tax administration by mandating that all personal hearings—whether before Proper Officers…
I. Executive Summary & Introduction A. Brief Context: Evolution of India’s E-Way Bill System Since its rollout in 2018, the E-Way Bill system has been the backbone of India’s GST…
In a landmark move, the Supreme Court of India has opened the door for businesses to rectify errors in their GST returns even after the statutory deadlines have lapsed. This…
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…