(Under the Central Goods and Services Tax Act, 2017) Statutory Framework Section 148 empowers the Government, on the recommendation of the GST Council, to notify certain classes of registered persons and prescribe a special procedure to be followed by such…
(Dated 15th November 2017 – Issued under Section 148 of the CGST Act, 2017) Notification No. 66/2017 – Central Tax has been issued in exercise of the powers conferred by Section 148 of the Central Goods and Services Tax Act,…
Section 31 – Tax Invoice (Section 31 of the Central Goods and Services Tax Act, 2017 – as amended up to 01 October 2025) Section 31 of the Central Goods and Services Tax Act, 2017 (CGST Act) prescribes the statutory…
Section 13 – Time of Supply of Services (Under the CGST Act, 2017) Section 13 of the CGST Act, 2017 lays down the statutory framework for determining the time of supply in respect of services. The time of supply is…
Section 12 – Time of Supply of Goods (Under the CGST Act, 2017) Section 12 of the CGST Act, 2017 prescribes the statutory rules for determining the time of supply in respect of goods. The time of supply is the…
Section 74 of the CGST Act, 2017 provides the statutory mechanism for determination and recovery of tax in cases where tax has not been paid, short paid, erroneously refunded, or where input tax credit has been wrongly availed or utilised…
The Goods and Services Tax (GST) law prescribes multiple returns to be filed by different categories of taxpayers based on the nature of registration and compliance responsibility. Each return serves a specific statutory purpose such as reporting supplies, paying tax,…
This page is intended as a practice-oriented companion to the statutory explanation of job work under GST. While the law provides a facilitative framework, most disputes in job work arise not from interpretation of provisions, but from operational lapses, documentation…
In many industries, goods are not manufactured in a single location or by a single entity. Activities such as cutting, assembling, polishing, printing, testing, finishing, and packaging are frequently outsourced to specialised units. Treating every such movement of goods as…
Retrospective cancellation of GST registration is frequently invoked by tax authorities in cases involving non-filing of returns by composition taxpayers. Courts have consistently clarified that procedural lapses cannot retrospectively alter tax liability, particularly where the taxpayer operated under an active…