Legal Support
The GST department has begun halting business operations via Show Cause Notice (‘SCN’), citing the provisions of the Goods and Services Act (‘GST’) Act/Rules as…
I. INTRODUCTION In Alfa Enterprise v. State of Gujarat, R/SCA No. 16698 of 2019, the Hon’ble HC observed that even with the assistance of the…
One of the fundamental facets of ‘access to justice’ is that every person within statutory limits must be provided with an adjudicatory mechanism. The absence…
𝐆𝐈𝐒𝐓: 𝐅𝐥𝐚𝐠𝐠𝐞𝐝 𝐑𝐢𝐬𝐤 𝐏𝐚𝐫𝐚𝐦𝐞𝐭𝐞𝐫𝐬: • ASMT13 – Return within 30 days • ITC utilisation greater than 5 times cash • Turnover above 1crore cash nil •…
INTRODUCTION Goods and Services Tax (GST) authority has hand-picked certain registered person, inter-alia including you and your business for GST Audit for FY 2017-18 and…
Introduction Section 69 of the Central Goods and Services Tax Act, 2017 (‘CGST Act’) lays down the provisions for arrest and bail. The provision states that…
Frequently Asked Questions – GST on Pet Shops Owning a pet shop? This write-up is especially for the businesses owning pet shops. Some FAQs for the pet shop sector: …
What is GST Invoice? An invoice is a statement issued by the supplier recording the itemized transaction and the amount paid or payable. Tax Invoice…
Understanding Reverse Charge under GST In taxing statute, the charging section provides for the liability to pay tax and the mechanism is called tax paid…
What is GSTIN (Goods and Services Tax Identification Number)? Goods and Services Tax Identification Number (herein referred to as ‘GSTIN’) is a 15-digit unique identification…