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 Petitioners, namely Rajasree Motors Pvt. Ltd.,
Manikandan Automobile Pvt. Ltd. and Manikandan Motor Pvt. Ltd., approached
the Kerala High Court by filing WP(C) No. 4868 of 2019.The writ petition ra...
Facts of the CaseThe petitioners, Latheefa Beevi and M. Sahirsha, approached
the High Court of Kerala challenging recovery proceedings initiated under the
Securitisation and Reconstruction of Financial Assets and...
IntroductionThe Harmonised
System of Nomenclature (HSN) code is the six-to-eight digit classification
number that identifies exactly what goods a business deals in for GST purposes.
Every business that registers for G...