Tax Connect

18-08-2025

Incriminating material available for one AY would not justify proceedings for the entire block of six/ ten years u/s 153A or 153C

31-12-2024

Analysis of 55th GST Council’s decision To Clarification regarding requirement of reversal of Input Tax Credit by electronic commerce operators in respect of supplies made under section 9(5) of CGST A

31-12-2024

Analysis of GST Council’s Decision on Issues pertaining to taxability of Vouchers

31-12-2024

Analysis of 55th GST Council’s decision to clarify that RBI regulated Payment Aggregators are eligible for the exemption, not payment gateway (PG)

31-12-2024

GST Relief to Hotels and Restaurants: Analysis of 55th GST Council’s decision

31-12-2024

Analysis of 55th GST Council’s decision for Amendments in CGST Act, 2017 and CGST Rules, 2017 in respect of functionality of Invoice Management System (IMS)

31-12-2024

Analysis of GST Council’s Decision on GST on supply of goods warehoused in a Special Economic Zone (SEZ) or Free Trade Warehousing Zone (FTWZ) to any person before clearance & ancillary issues

31-12-2024

Analysis of GST Council’s Decision on Clarification on availability of Input Tax Credit as per section 16(2)(b) of CGST Act, 2017 in respect of goods which have been delivered by the supplier at his (

11-06-2024

GST Tribunals (GSTAT) Soon: 3 Reasons why taxpayers should prepare from now

31-03-2024

Making SME Payments by 31st March 2024 for compliance u/s 43B(h) of Income Tax Act

13-03-2024

20 Point GST & Income Tax: DO’s & DON’Ts checklist for FY 23–24 year-end for Trade & Industry

22-02-2024

Valid ITC cannot be denied merely due Reflection in GSTR-3B…Availment of valid ITC in books, GSTR-9 and GSTR-2B is sufficient

15-02-2024

SCNs for FY 17-18 and 18-19 are still not time barred…All SCNs can be issued u/s 74

28-01-2024

Decoding Natural Justice in GST Cases

09-01-2024

E-Waybill generated between detention and seizure of goods – No GST Penalty… Intent to Evade tax is sine qua non to invoke penalty

29-01-2024

No Interest under GST on delayed filing of GSTR-3B

18-02-2023

Minimum thirty days to be provided to reply to a GST SCN

06-02-2023

Higher GST charged by the Vendor – ITC as well as refund available to the recipient

13-03-2023

Blocking of ITC u -s 86A is possible only when the officer has a strong case; opportunity of being heard has to be provided to the taxpayer also

24-11-2023

Department’s interest meter on refunds keeps ticking after 60 days of application… if taxpayer wins in appellate proceedings-pages

15-11-2023

Litigation on RCM on Expat Salary- Northern Operating Systems Case under GST – High Courts and CBIC Intervene

05-11-2023

Automatic and hybrid generation of status holder certificate by DGFT

06-10-2023

Gold Coins; white goods given free by principals to dealers for achieving targets are supply under GST

20-10-2023

GST Rate Amendments w.e.f. 20th October 2023

22-09-2023

Can GST Amount credited in Cash Ledger be considered as cash payment or not? Commissioner shall follow High Court directions or appeal against but cannot act in contempt

12-09-2023

Welcome Notices to note for Exporters and Importers

05-09-2023

Practical Application of GST on Gaming & Gambling vide Rule 31B & Rule 31C: Explanation with examples

27-08-2023

Discipline regarding “quasi-criminal” penal proceedings

14-08-2023

Non-filing of the returns does not empower the GST Authorities to cancel the registration retrospectively

06-08-2023

Sugar Manufacturing Co-operatives may now get their old IT demands dropped by filing applications u/s 154 and u/s 155(19)

31-07-2023

Analysis of GST Notifications dt’ed 31st July 2023

29-07-2023

EV Vehicle charging stations to provide ‘battery charging service’ and not supply or distribution of ‘electricity’ – liable to GST @ 18%

27-07-2023

Analysis of the GST, Compensation and Customs rate Notifications issued on 26th July 2023 apropos the recommendations of the 50th GST Council Meeting.

22-07-2023

Incase of cancellation of contracts, the supplier cannot sit on refund of GST to the recipient, pending receipt of refund from the GST Department

17-07-2023

Latest Tax Updates

Incriminating material available for one AY would not justify proceedings for the entire block of six/ ten years u/s 153A or 153C

Analysis of 55th GST Council’s decision To Clarification regarding requirement of reversal of Input Tax Credit by electronic commerce operators in respect of supplies made under section 9(5) of CGST A

Analysis of GST Council’s Decision on Issues pertaining to taxability of Vouchers

Analysis of 55th GST Council’s decision to clarify that RBI regulated Payment Aggregators are eligible for the exemption, not payment gateway (PG)

GST Relief to Hotels and Restaurants: Analysis of 55th GST Council’s decision

Analysis of 55th GST Council’s decision for Amendments in CGST Act, 2017 and CGST Rules, 2017 in respect of functionality of Invoice Management System (IMS)

Analysis of GST Council’s Decision on GST on supply of goods warehoused in a Special Economic Zone (SEZ) or Free Trade Warehousing Zone (FTWZ) to any person before clearance & ancillary issues

Analysis of GST Council’s Decision on Clarification on availability of Input Tax Credit as per section 16(2)(b) of CGST Act, 2017 in respect of goods which have been delivered by the supplier at his (

GST Tribunals (GSTAT) Soon: 3 Reasons why taxpayers should prepare from now

Making SME Payments by 31st March 2024 for compliance u/s 43B(h) of Income Tax Act

20 Point GST & Income Tax: DO’s & DON’Ts checklist for FY 23–24 year-end for Trade & Industry

Valid ITC cannot be denied merely due Reflection in GSTR-3B…Availment of valid ITC in books, GSTR-9 and GSTR-2B is sufficient

SCNs for FY 17-18 and 18-19 are still not time barred…All SCNs can be issued u/s 74

Decoding Natural Justice in GST Cases

E-Waybill generated between detention and seizure of goods – No GST Penalty… Intent to Evade tax is sine qua non to invoke penalty

No Interest under GST on delayed filing of GSTR-3B

Minimum thirty days to be provided to reply to a GST SCN

Higher GST charged by the Vendor – ITC as well as refund available to the recipient

Blocking of ITC u -s 86A is possible only when the officer has a strong case; opportunity of being heard has to be provided to the taxpayer also

Department’s interest meter on refunds keeps ticking after 60 days of application… if taxpayer wins in appellate proceedings-pages

Litigation on RCM on Expat Salary- Northern Operating Systems Case under GST – High Courts and CBIC Intervene

Automatic and hybrid generation of status holder certificate by DGFT

Gold Coins; white goods given free by principals to dealers for achieving targets are supply under GST

GST Rate Amendments w.e.f. 20th October 2023

Can GST Amount credited in Cash Ledger be considered as cash payment or not? Commissioner shall follow High Court directions or appeal against but cannot act in contempt

Welcome Notices to note for Exporters and Importers

Practical Application of GST on Gaming & Gambling vide Rule 31B & Rule 31C: Explanation with examples

Discipline regarding “quasi-criminal” penal proceedings

Non-filing of the returns does not empower the GST Authorities to cancel the registration retrospectively

Sugar Manufacturing Co-operatives may now get their old IT demands dropped by filing applications u/s 154 and u/s 155(19)

Analysis of GST Notifications dt’ed 31st July 2023

EV Vehicle charging stations to provide ‘battery charging service’ and not supply or distribution of ‘electricity’ – liable to GST @ 18%

Analysis of the GST, Compensation and Customs rate Notifications issued on 26th July 2023 apropos the recommendations of the 50th GST Council Meeting.

Incase of cancellation of contracts, the supplier cannot sit on refund of GST to the recipient, pending receipt of refund from the GST Department

GST Circulars & Notifications dt. 17th July 23 w.r.t. 50th GST Council Decisions_Tax Connect’s Analysis

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