GST Rate Structure —
Understanding the GST 2.0 Slabs
GST rates aren't fixed
forever — they get revised by the GST Council from time to time based on
economic conditions and policy priorities. The biggest ch...
CGST, SGST, IGST & UTGST —
The Four Faces of GST ExplainedGST isn't a single tax
collected by one authority — India's dual GST structure splits it into CGST,
SGST, IGST and UTGST depending on who is collec...
Reverse Charge Mechanism (RCM)
under GST
GST ACT SIMPLIFIED SERIESUsually, the supplier
collects and pays GST. But under the Reverse Charge Mechanism (RCM), this
liability flips — the recipient of the goods o...
Input Tax Credit (ITC) under GST
— Eligibility, Conditions & Blocked CreditsInput Tax Credit is the
backbone of GST — it's what prevents the 'tax on tax' problem and keeps the
overall tax burden proportion...
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...