Section 116 – Appearance by Authorised Representative Section 116 governs who may appear before GST authorities, the Appellate Authority, or the Appellate Tribunal on behalf of a registered person. It provides the legal basis for representation in GST proceedings. Importantly,…
A Goods and Services Tax Practitioner (GSTP) is an authorised compliance professional under the GST law who assists registered taxpayers in meeting their statutory obligations. The framework governing GSTPs is laid down primarily in Section 48 of the CGST Act…
Section 47 of the CGST Act imposes a statutory late fee when a registered person fails to file any GST return within its prescribed due date. The fee arises automatically, applies per day of delay, and continues until the return…
Section 44 requires every eligible registered taxpayer to furnish an Annual Return summarising all GST activities for the financial year. The Annual Return captures outward and inward supplies, input tax credit utilisation, adjustments made during the year, and taxes paid…
Section 10 of the CGST Act provides a simplified composition levy for small taxpayers dealing in goods, non-alcoholic restaurant services, and eligible notified services. Instead of paying normal GST rates, the taxpayer pays tax at a fixed percentage of turnover…
Section 16(1) – Eligibility to Input Tax Credit Section 16(1) grants a registered person the right to avail ITC on inward supplies used in the course or furtherance of business. The entitlement is not unconditional; it must satisfy later subsections…
Section 17 lays down how Input Tax Credit (ITC) must be restricted, apportioned, or fully blocked when goods or services are used for multiple purposes. These include situations where inputs are used for both taxable and exempt supplies, or for…
Rule 43 prescribes the method for determining eligible ITC and calculating reversal relating to capital goods that are used partly for taxable supplies and partly for exempt supplies. The rule is read together with Section 17(1), 17(2), and 17(5) of…
Rule 42 of the CGST Rules, read with Section 17(1), 17(2) and 17(5) of the CGST Act, prescribes the mechanism for reversing Input Tax Credit when inputs or input services are used partly for taxable supplies and partly for exempt…
1. Constitution of India The Constitution is the supreme legal document that establishes the structure of government, defines fundamental rights, and grants law-making powers to Parliament and State Legislatures. Every law in India must conform to the Constitution; otherwise, courts…