How to Track Your GST Refund Application Status on the GST and PFMS Portals
Introduction For businesses and taxpayers, tracking GST refund applications is crucial to ensure timely processing and disbursal of funds. The Goods and Services Tax (GST) portal and the Public Financial Management System (PFMS) portal provide mechanisms to monitor the progress of refund applications. This guide will help you navigate both platforms efficiently. Understanding the GST […]
GST on Private Cricket Tournaments: Tax Rates and ITC Explained.
Introduction Private cricket tournaments are gaining popularity in India, offering exciting opportunities for players and organizers alike, However, GST compliance is a crucial aspect that event organizers must consider. Since these tournaments fall under commercial sporting events, they attract specific GST rates on various transactions. Understanding these tax implications ensures proper pricing, compliance, and financial […]
Delhi High Court’s Landmark Ruling: Clerical Errors in GST Invoices Can’t Deny ITC Claims
Introduction On March 12, 2025, the Delhi High Court delivered a crucial ruling in the case of M/S B Braun Medical India Pvt Ltd v. Union of India & Ors. The judgment addressed the rejection of Input Tax Credit (ITC) due to a clerical error in the supplier’s invoices. The invoices incorrectly mentioned the GSTN […]
Understanding GST on Google and Facebook Advertisements in India
In today’s digital marketing landscape, businesses frequently use platforms like Google and Facebook for advertising to reach their target audience. However, while planning online ad expenditures, it is crucial to understand the Goods and Services Tax (GST) implications on Google and Facebook transactions. This article provides a detailed breakdown of how GST applies to advertisements […]
Your GST Supplier is Fake – Are You Liable? This Case Could Save Your Business.
Introduction The Arhaan Ferrous & Non-Ferrous Solutions Pvt. Ltd. vs. State of Andhra Pradesh GST Case study—whether authorities can penalize a bona fide purchaser for buying goods from a supplier they later find to be non-existent or fraudulent. This case sets a legal precedent on the extent of a buyer’s responsibility in verifying the legitimacy […]
Job Work Under GST: Compliance, Documentation & Input Tax Credit
Introduction Job work plays a crucial role in the Indian manufacturing and processing industries. Under the Goods and Services Tax (GST) regime, job work refers to a process where one party performs specific treatments or modifications on goods owned by another registered business. This ensures operational flexibility while maintaining compliance with GST regulations. This blog […]
The Delhi High Court’s Verdict on GST Registration Cancellation: A Landmark Decision
Introduction In a significant ruling, the Delhi High Court set aside the retrospective cancellation of GST registration for JSD Traders LLP. The case, W.P.(C) 2608/2025, challenged the arbitrary cancellation of GST registration dating back to 2017. It raised crucial questions about procedural fairness and legal compliance under the Central Goods and Services Tax Act, 2017 […]
Small Business? Simplify GST with Composition Levy – Deadline March 31
The Goods and Services Tax (GST) framework provides a Composition Levy scheme for eligible taxpayers seeking a simplified tax compliance process. This guide outlines the key details, eligibility, and process for opting for Composition Levy under GST for the financial year 2025-26. What is the Composition Levy under GST? The Composition Levy is a simplified […]
Can a Co-Owner Block GST Registration? Insights from Satya Dev Singh Case
Introduction This case deals with the question of whether the consent of all co-owners is required for obtaining Goods and Services Tax (GST) registration when one co-owner provides proof of ownership, such as an electricity bill, in their name. The Allahabad High Court ruled that when an applicant furnishes documentary proof of ownership, such as […]
Advisory: Biometric Authentication Now Available for Directors in Home State
Introduction In a significant move towards streamlining the GST registration process, GSTN has introduced an enhancement in Biometric Authentication functionality. This update allows certain Promoters/Directors to complete Biometric Authentication at any GST Suvidha Kendra (GSK) within their Home State, rather than being restricted to their jurisdictional GSK. This initiative aims to improve convenience and reduce […]