Composition Scheme under GST — A
Simpler Option for Small BusinessesFor small taxpayers,
the regular GST compliance cycle of monthly returns, detailed invoicing, and
reconciliation can feel like a lot. The Compo...
GST Registration Process —
Documents, Steps & Understanding Your GSTIN
Once you know GST
applies to you, the next step is actually getting registered on the GST portal.
This guide walks through the docume...
Applicability of GST — Who Needs
to Register and When
Not every business
needs a GST registration on day one. Whether GST applies to you depends on your
turnover, the nature of your supply, and certain specia...
What is GST? Meaning, History
& Objectives
Goods and Services Tax
(GST) is a single, comprehensive indirect tax levied on the supply of goods and
services across India. It replaced a maze of central and sta...
Facts of the CaseThe petitioner, N. Sridhar, filed a Criminal
Miscellaneous Petition before the Madurai Bench of the Madras High Court
seeking relaxation of a condition that had been imposed earlier by the Court in
Cr...
Facts of the CaseThe petitioner, M/s. Rajeswari Vilas, is engaged in
the business of dealing in goods claimed to be wholly exempt from GST. An
assessment order dated 16.12.2025 was passed under Section 73 of the
Tamil...
Facts of the CaseThe petitioner, Samir Tech-Chem Pvt. Ltd., was engaged in
manufacturing chemicals and was duly registered under the Central Excise law.
During the quarter January 2017 to March 2017, the petitioner att...
Facts of the CaseThe petitioner, M/s North Steel India, challenged a Show
Cause Notice dated 05.01.2026 issued for cancellation of its GST
registration. The notice alleged that the registration had been obtained
throu...
Facts of the CaseSeveral real estate developers constructed residential and
commercial projects after obtaining development permissions from the competent
municipal authorities and No Objection Certificates (NOCs) from...
Facts of the CaseM/s Healthcare Global Enterprises Ltd. (HCG), a clinical
establishment engaged in providing healthcare services, entered into a Medical
Services Agreement with Suchirayu Health Care Solutions Ltd. (SHC...