“Unmasking GST Fraud: Schemes, Consequences, and Actions”

Introduction Goods and Services Tax (GST) was introduced in many countries to streamline the taxation system, reduce tax evasion, and boost economic growth. However, like any complex tax system, it has also given rise to a variety of fraudulent activities. GST fraud is a serious issue that not only affects governments’ revenue collection but also […]

Stay Informed: Kerala High Court’s Take on GST Portal Notices and Section 169

Background: In a recent case that has significant implications for taxpayers dealing with Goods and Services Tax (GST) in India, the Kerala High Court addressed a critical issue. Koduvayur Constructions, a company with GST registration, had its registration cancelled. They believed this meant they were no longer responsible for GST payments. However, the government sent […]

A Comprehensive Guide to Mandatory Monthly and Quarterly GST Check Points 📆

Introduction Goods and Services Tax (GST) is applicable in India from 1st July 2017. Under the new GST regime, nearly 1.4 crore businesses in India have obtained GST registration. All entities having GST registration are required to file GST returns every month. GST return filing is mandatory for all entities having GST registration, irrespective of […]

Kerala High Court Slams Unfair Denial of ITC Based on GSTR-2A in Landmark Ruling

In a recent landmark judgment, the Kerala High Court has sent a strong message regarding the fairness and legality of denying Input Tax Credit (ITC) to taxpayers solely on the basis of discrepancies in GSTR-2A. The case, titled “Diya Agencies vs. State Tax Officer,“ has far-reaching implications for the taxation landscape in India, emphasizing the […]

“India Lifts Ban on Laptop, Tablet, and IT Hardware Imports And Implements Import Management System and Quota Authorizations””

India has decided to cancel its plans to impose licensing requirements on the import of IT hardware products and will instead regulate inbound shipments through an import management system. This decision is likely to be welcomed by global IT hardware manufacturers, as it avoids immediate restrictions and provides a more structured approach to regulating imports […]

Facility of enrolment for supply of goods through e-commerce operators by GST un-registered suppliers.

1.In terms of the recent amendments to the Act and the rules and notification number 34/2023 dated 31.07.2023, persons supplying goods through e-commerce operators shall be exempt from mandatory registration under the CGST Act even if they supply goods through e-commerce operators (ECO) if they satisfy the following conditions:          (a)such person is engaged in the […]

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