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…
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…
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…
1. CGST Act, 2017 – Statutory Behaviour Standards The Central Goods and Services Tax Act, 2017 governs all adjudication and hearing procedures under GST. As this law assigns quasi-judicial functions to officers, their behaviour must comply with statutory fairness and…